There Are Five Conditions For VAT Invoices To Be Deducted.

If some VAT obtained by the enterprise procurement can be deducted from the input tax.

But China's VAT management is very strict. Enterprises must meet many conditions if they want to deduct. If any of these conditions do not meet, it will result in no deduction.

1. the enterprises purchased must belong to the general taxpayer of value-added tax.

2., it is necessary to obtain legitimate tax withholding certificates.

3. business must be real.

4. it is necessary to certify and declare deductions within the prescribed time.

5., the amount of deductible must be calculated correctly and reasonably according to the law.

How do we understand these conditions?

It is very easy to understand that the general tax payer is a general taxpayer of value added tax. The Inland Revenue Department will issue a certificate of general taxpayer to the enterprise, or stamp the general taxpayer's stamp on the copy of the tax registration certificate.

How do I get a legal tax deduction?

Let's take a case of car rental.

If an enterprise rents a vehicle, it will only rent a car without renting the driver. It is called "dry rent". "Dry rent" belongs to the value added tax of 17% of the tangible movable property lease and the tax rate.

If you rent a car or hire a driver, the driver will help pport the company, or "wet rent".

The "wet rent" is a pportation service with a tax rate of 11%. Therefore, the description of the nature of the business and the nature of the business determine the tax rate on the invoice.

If an enterprise rents a vehicle with a driver, it should deduct it according to 11%.

If a supplier raises 17% value added tax to the enterprise, it will not be allowed to deduct the tax withholding certificate which has not been obtained legally.

"Obtaining legitimate tax withholding tax certificate" also includes other contents. "State tax [2006]156" ("Circular of the State Administration of Taxation on Amending the provisions on the use of special invoices for value-added tax") stipulates that obtaining lawful tax withholding documents must conform to the following three conditions in form:

2.1 the project is complete and consistent with the actual paction.

2.2, the handwriting is clear.

2.3 invoice deduction plus a special financial seal or invoice special seal.

Take a look at these three conditions:

"The project is complete, consistent with the actual paction".

If customers purchase cake coupons and cold drinks vouchers, what kind of invoices can be issued? Suppliers may give enterprises invoices for food, cold drinks, gifts, cakes and so on.

However, if a client company requires office supplies, electronic consumables and suppliers to open them, it will be inconsistent with the actual pactions and will not be allowed to deduct.

It is easy to understand that the handwriting is clear, not to be compressed or wrong.

How do you understand "invoice deduction plus a special financial seal or invoice special seal"?

In September of 2014, Harbin issued such a document called "HAA national tax Tong [2014] 0903" (Harbin District A Cheng Taxation Bureau announced the tax matters notice), the purpose is to require enterprises to make the pfer.

Originally, the enterprise purchased 69 special invoices for the purchase of cement and goods, and the total input tax amounted to more than 900 yuan. Although the business actually happened, the invoice was stamped on the old invoice special seal, and the Inland Revenue Department had asked for the stamp special seal to be changed, and a new invoice stamp sheet was added.

Just because there is no new invoice stamp, even if the chapter itself is true, the Inland Revenue Department finally decided that the invoice was not a compliant invoice, not a legal tax deduction certificate, and could not be used for deduction, so the 9 million yuan input tax would not be deducted.

Moreover, enterprise income tax and enterprise income tax can not be deducted.

Therefore, platinum financial training reminds enterprises that enterprises should ask suppliers to reissue legal and new credentials if there are problems in the invoice stamp, including the unclear seal and not the latest edition.

3. business must be real.

How can we understand the real occurrence of business?

Take the invoicing invoice as an example, some individuals purchased 5000 yuan of oil from the gas station and did not claim the invoice.

If an enterprise asks for the invoice to be opened to the enterprise, if the oil company has issued the invoice of 5000 yuan to the enterprise, that is the business is not true.

As an enterprise, it can not be used to deduct. Even though the business of refueling has happened, the business of adding oil to the enterprise has not happened. This is a result of the fact that the business is not really happening, resulting in the result that it can not be deducted.

Then, how to understand the "certification and reporting deduction" within the prescribed time? The invoice must be certified within 180 days from the date of issuance, and the overdue certification can not be deducted, and the input tax is pferred to the cost.

For example, a special invoice for value-added tax is issued, the price is 100 yuan, the value added tax is 17 yuan, the total value tax is 117 yuan, and the customer will be certified within 180 days after receipt of the invoice.

If there is no certification, although the invoice itself is true and lawful, and it can not be used for the deduction of value added tax, the original entry cost of the enterprise income tax is 100 yuan, but because the value-added tax can not be deducted, the value-added tax will enter the cost, and the enterprise income tax will turn to 117 yuan. This is the consequence of overdue deduction, which will lead to the increase of the cost of the enterprise, and it will also cause the enterprise to lose the right to value added tax.

Then platinum thinks that we should pay attention to it. In addition to the 180 day rule, we need to declare the deduction in the same month. That is to say, we will be certified within 180 days. After that, we will have to declare the deduction in the same month, so that we can achieve the purpose of the whole deduction.

And this 180 day is natural day, not working day, holidays do not postpone the concept, so we absolutely can not provide for the receipt of the invoice within 180 days to deduct, the enterprise has to stipulate, after receipt of the invoice, 30 days, 60 days will have to go to the certification, certification will be deducted when the month.

Otherwise, if we miss the time, the loss will be very huge.

What if the enterprise is unable to deduct because of some special reasons? For example, there is a dispute, for example, because some of the financial personnel and tax personnel leave the office without permission, I can not hand over my work, so I fail to make the certification and deduction on time. Is this not a great loss to me?

Referring to the Announcement No. 78 of 2011 of the State Administration of Taxation, it stipulates that if the objective cause is not deducted on the same day, it can be deducted in other months after making explanations and providing evidence.

However, financial managers need to pay attention to this objective reason, which is stipulated by the State Administration of taxation. It is not a clear reason why the enterprise is objective cause or objective cause.

For example, whether tax officers leave without permission, is there a business dispute, and overdue deduction is a rule of approval. This approval is very strict. It should be reported to the State Administration of Taxation, the tax bureau, the Inland Revenue Department, and the Inland Revenue Department and the State Administration of Taxation, so in fact, the application is very troublesome.

Enterprises should not easily challenge the time limit of 180 days. They must be certified within 180 days.

This is the understanding of "certification and declaration deduction within specified time".

5. what is "calculating the deductible amount according to the law" correctly?

According to the regulations, some items can not be deducted even if they can get the tax.

For example, if the business is used for non VAT taxable items, such as taxable items that are used for business tax, such as items of input tax and purchase for VAT, such as giving employees some benefits, they are not allowed to be deducted.

In addition, if the goods purchased by the enterprise have abnormal losses, it will not be allowed to deduct because of improper management, resulting in mildew, metamorphism and insect eating bite. If the abnormal losses caused by improper management of the products themselves happen, the consumption of these materials will also be carried out in the same way.

In addition, the State Administration of Taxation has a very special rule, such as taxpayers' own consumption goods.

All the above goods, the corresponding pport costs, are not deductible, that is, need to go out.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.