After The "Camp Changed To Increase", There Are Three Ways Not To Deduct The Input Tax.

After the camp is changed to increase, the VAT input tax can not be deducted, and the relationship between the input tax and the input tax is complicated.

The input tax can not be deducted. It does not necessarily have to be pferred out. Whether or not it should be pferred out depends on whether the input tax has been deducted. It is necessary to distinguish the time difference between the occurrence of the tax and the pfer of goods. It is especially important to calculate the deductible input tax.

1. It is not allowed to deduct the input tax from the output tax.

1, for simple tax assessment methods, non value-added tax items, exempt from value-added tax projects, collective welfare or personal consumption of goods purchased or taxable labor services.

After the camp changed to increase, it brought about the adjustment of non taxable items, not value-added tax.

It refers to the provision of non taxable services, the sale of real estate and the construction of real estate.

2, the amount of input tax that is not normal loss of goods purchased and related taxable services shall not be deducted.

The alleged abnormal losses refer to: (1) loss caused by mismanagement, theft, loss, mildew and deterioration; (2) goods confiscated by law enforcement departments or ordered to destroy by themselves.

The abnormal loss of goods shall not be deducted from the value added tax. The income tax shall be included in the loss tax ("extra business expenses") and deducted before the enterprise income tax.

3. Abnormal purchase of goods or taxable services consumed in products and finished products.

The connotation of taxable services has been expanded after the camp changed to increase, and the pportation industry, postal service industry and some modern service industries have been increased.

4. Acceptable passenger pport services.

Passenger pport services accepted by the general taxpayer shall not deduct input tax from the output tax.

5. Transportation services related to abnormal losses, goods purchased and goods purchased for use in products and finished products.

Two. No way to deduct input tax.

In regard to the amount of tax deductible from the output tax, it should be classified in practice.

1, the purchase tax is directly calculated on the cost of purchase.

Case 1, an enterprise (VAT general taxpayer) purchased a batch of materials for real estate construction, the amount specified in the special VAT invoice is 200000 yuan, and the tax amount is 34000 yuan. The enterprise shall not deduct the value added tax input tax, which is directly included in the purchase cost of the lumber branch for a total of 234000 yuan.

2, after deducting the input tax, the change of usage, abnormal losses and exemptions and deductions of export duties shall be pferred out of the tax.

There are three common ways to turn in the input tax, that is, direct calculation.

The reduction calculation method and the ratio calculation turn out method.

First, direct calculation of the method of pfer of input tax.

It is suitable for abnormal loss and change usage of purchased materials.

Example 2, an enterprise (VAT general taxpayer) changes the use of a batch of production materials purchased several months ago for collective welfare.

The book cost is 10000 yuan, then the input tax should be pferred out of =10000 * 17%=1700 (yuan).

Second, restore the method of calculating the pfer of input tax.

It is applicable to calculating abnormal income and changing usage of agricultural products deducting the input tax.

Example 3, solid wood flooring production enterprise is a general taxpayer of value-added tax. At the end of 10 2015, when the inventory was found, 400 logs were stolen because of poor management.

The log was purchased from the forest farm, with a cost of 297 thousand yuan (including pportation cost of 27 thousand yuan).

The pfer tax is (29.7-2.7) x (1-13%) x 13%+2.7 x 11%=4.33 (10000 yuan).

Example 4, a liquor making enterprise is a general taxpayer of value-added tax. This month, 200 tons of alcohol purchased outside the market, and 8000 yuan per ton without tax.

The amount specified in the special invoice is 1600000 yuan and the tax amount is 272000 yuan. The amount of tax not included in the special VAT invoice of the pportation industry is 50000 yuan, and the amount of tax paid on the VAT invoice is 30000 yuan.

At the end of the month, it was found that 5 tons of alcohol stolen in the month because of poor management was identified as the loss of the company's tax authorities.

After the camp changed to increase, the value-added tax rate of general taxpayers providing pportation services was 11%, and the value-added tax rate of modern service industry such as loading and unloading was 6%.

Loss of alcohol pfer tax =5 * 8000 x 17%+50000 x 11% x 200 x 5+30000 * 6% * 200 * 5=6800+137.5+45=6982.5 (yuan)

Third. Proportional calculation of the method of tax pfer is applicable to the abnormal loss of semi manufactured goods and finished products.

Example 5, 60% of the outsourced purchase of a garment factory (VAT general taxpayer). In June 2015, due to mismanagement, a number of garment articles with a cost of 20000 yuan were lost, and the corresponding input tax in the proportion of abnormal purchase loss was pferred out, and the need to turn in the input tax = 20000 * 60% * 17%=2040 (yuan).

3, flat sales rebate return income, reduce the input tax.

Where a commercial enterprise receives any return from the supplier, which is linked to the sales volume and sales volume of a commodity (such as a certain proportion, amount or quantity), it shall reduce the current value added tax input tax in accordance with the relevant provisions of flat sales rebate.

The amount of tax payable in the current period = the repaid funds obtained in the current period (the value added tax rate applied to the goods purchased by 1+) * the value added tax rate for the goods purchased

Example 6, a shopping mall is commissioned to sell clothes for a garment factory.

That month, the sale of clothing for sale amounted to 500000 yuan.

Parity and clothing factory settlement, and according to the contract to receive 20% of the clothing factory sales income of 100000 yuan, shopping malls and garment factories are all value-added tax general taxpayers, the current period should be reduced the amount of =100000 tax (1+17%) * 17%=14529.9 (yuan).