Three Types Of Specific Behavior Errors Result In No Deduction Of Input Tax.

After the "camp changed to increase", some taxpayers have the right to deduct the input tax.

However, some taxpayers failed to accurately define the deduction scope of the VAT input tax, and thought that as far as possible, the deduction of the input tax was beneficial to the enterprises, resulting in the exceeding range deduction tax. The result was investigated by the tax authorities and brought unnecessary economic losses to the enterprises.

In addition to preventing invalid tax withholding vouchers, taxpayers in particular should avoid exceeding the scope of deductible input tax.

Although the taxpayer has obtained a valid and valid tax deduction certificate, it can not deduct all the input tax from the legal and valid tax deduction certificate, and the taxpayer should accurately grasp the input tax amount.

。

According to the provisions of the twenty-fourth provision of the pilot scheme for the implementation of the value-added tax in the pportation industry and some modern service industries, it is not allowed to deduct the input tax for the application of simple tax calculation items, non VAT taxable items, exemption from VAT items, the purchase of goods from collective welfare or personal consumption, the processing repair and repair services, or taxable services.

In this regard, taxpayers should strictly abide by the above provisions, and can not exceed the scope of deduction.

From a practical point of view, although some taxpayers have obtained valid and valid tax withholding certificates, and the amount of input tax is not included in the twenty-fourth provisions of the "pportation and some modern service business tax reform VAT pilot implementation measures", it is not allowed to deduct the tax.

First, the time limit is not certified.

Or deduct the input tax.

The Circular of the General Administration on the issues related to the adjustment of the period of deduction of VAT deduction vouchers "(National Tax Letter No. 2009" 617 ") and the" Notice of the State Administration of Taxation on issues related to the failure to declare the value added tax deduction tax voucher "(Seventy-eighth of the announcement of the State Administration of Taxation, 2011), can not deduct the input tax in two cases. The first is that there is no tax certificate for collecting the information reported on time or collected, and the tax deductible tax can not be declared. Two is the tax withholding certificate for the certified or collected information. If it is due to other reasons of the prescribed objective reasons, it does not allow the declaration to deduct the value-added tax input tax that fails to be declared on time. According to the state tax

Taxpayers must pay attention to collecting and reporting information according to the prescribed time limit, and declare the tax on value added tax on schedule, and do not miss the effective time of authentication, collection and deduction.

Second, it does not meet the management requirements of VAT general taxpayers.

According to the provisions of the twenty-ninth provision of the pilot scheme for the implementation of value-added tax in pportation and some modern service industries, one of the following circumstances shall calculate the tax payable according to the sales volume and the value-added tax rate, and shall not deduct the input tax or use it.

The general taxpayer's accounting is not sound, or can not provide accurate tax information; it should apply for the general taxpayer qualification confirmation and not apply for it.

Therefore, if taxpayers fail to meet these management requirements of VAT general taxpayers, all tax deductible vouchers obtained are not allowed to deduct input tax.

Third, get the voucher of false value added tax.

Notice of dealing with problems (No. 2000 of national tax [187]) and "Notice of the State Administration of Taxation on the handling of VAT invoices issued by taxpayers" (tax 134 [1997]) and the relevant provisions of the State Administration of Taxation on the Circular of the State Administration of Taxation on the issue of handling VAT invoices issued by taxpayers by the State Administration of Taxation (National Tax 2000 [182]). If taxpayers declare the deduction tax on the basis of the VAT deductions issued by VAT, they should not only pay the tax already deducted and add late fees, but may also deal with tax evasion and impose fines. According to the State Administration of Taxation's special invoices on value added tax on taxpayers' bona fide acquisition.

Therefore, taxpayers can not declare deductible input tax if they obtain the voucher voucher of false value added.

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