The Ten Situations Of VAT Deduction Are Not To Be Transferred Out.

The enterprise has made deductible deductions but later converted to him, and the input tax that is not allowed to be deducted from the tax law is transferred from the current input tax. The input tax of purchased goods or taxable services should be deducted from the tax payable in the current period and recorded in the accounting treatment. In addition, the tax law also stipulates that under certain circumstances, the amount of tax deducted by taxpayers has not been transferred out. So, what are the general taxpayers' value-added tax that need not be transferred out?

The reply on the deduction of the tax deduction for the loss of the liquid assets incurred in the valuation of enterprises in the course of enterprise restructuring is stipulated in the regulations of the state tax Letter No. [2002]1103: the loss of current assets due to the impairment of assets valuation, if the current assets are not lost or damaged, it is only caused by changes in the market, the price decreases and the value decreases. It does not belong to the abnormal loss stipulated in the detailed rules for the implementation of the Provisional Regulations of the People's Republic of China value-added tax.

The Circular of the State Administration of Taxation on the revision of the notice on the adoption of the rules and regulations on the basis of a number of value-added tax documents ([2009]10) explains that since January 1, 2009, the twenty-first provision of the detailed rules for the implementation of the Provisional Regulations of the People's Republic of China on value added tax stipulates that "abnormal loss refers to the loss outside the normal loss in the course of production and operation", and is amended as "twenty-fourth rules for the implementation of the Provisional Regulations of People's Republic of China on value-added tax".

The Circular No. sixth of the fiscal and taxation [2005]165 on the announcement of certain policies on value-added tax is clear that the general taxpayer is abolished or canceled the general taxpayer qualification of the tutorial period. When the taxpayer is turned into a small scale taxpayer, its inventory will not be transferred out of the tax, and the tax allowance will not be refunded.

Deemed sales is the transfer of goods or services that are recognized as income tax on sales as an account in accounting rather than as sales accounting. Article fourth of the detailed rules for the implementation of the Interim Regulations on value added tax stipulates that the following acts of a unit or individual industrial and commercial household shall be regarded as selling goods: (1) the delivery of goods to other units or individuals for sale; (two) sale of consignment goods; (three) the establishment of two or more institutions and the implementation of unified accounting. Taxpayer To transfer goods from one organization to other organizations for sale, except that the relevant institutions are located in the same county (city); (four) goods that are produced or commissioned to be used for non VAT taxable items; (five) goods that are produced or processed by themselves are used for collective welfare or personal consumption; (six) the goods that are produced, commissioned or processed or purchased are invested to other units or individual industrial and commercial households; (seven) the goods that are produced, commissioned, processed or purchased are distributed to shareholders or investors; (eight) the goods produced, commissioned, processed or purchased are freely donated to other units or individuals. For an economic business, value added tax "sales as deemed to be" and "input tax transfer" can not coexist, that is, "as sales". The goods manufactured or commissioned for the purpose of change, whether internal or external, should be treated as sales. For outsourced goods or taxable services that are used for external purposes, for investment, distribution or gratuitous gift, they should be treated as sales. If used for internal purposes, for tax-free items, non taxable items, collective welfare or personal consumption, the tax should be transferred out.

In accordance with the Circular of the State Administration of Taxation on the deduction of the value added tax input tax of taxpayers' imports (No. 350 of national tax Letter No. 2007), after the declaration of taxpayers' import goods, the funds returned or returned by overseas suppliers to the domestic importers, or the difference between the actual payment of imported goods to foreign countries and the price of import customs declaration, should be transferred out of the import tax. It is hereby specified as follows: the eighth provision of the Provisional Regulations of the People's Republic of China on value added tax stipulates that the value added tax specified by the taxpayer on duty paid vouchers obtained from the customs shall be deducted from the output tax. Therefore, the legitimate customs duty paid receipts obtained by taxpayers' imported goods are the only basis for calculating the input tax of value-added tax. The amount of the price difference and the funds returned or returned from overseas suppliers will not be transferred out of the tax.

" Value added tax The tenth paragraph and second paragraph of the Interim Regulations provide that the input tax for the goods purchased and the related taxable services that are not normally damaged shall not be deducted from the output tax. The twenty-fourth rule of implementing the Provisional Regulations on value added tax stipulates that "abnormal loss means loss caused by mismanagement, theft, loss, mildew and deterioration." If the loss is a non normal loss and is caused by poor management, the input tax shall be transferred out, but all kinds of compensation received shall not be transferred out of the processing tax.

After the VAT general taxpayer has issued special invoices for value-added tax, sales invoices, sales discounts and incorrect invoices should be issued according to the following stipulations: for invoices and invoices of special invoices are not certified, the purchaser shall fill out the "application for the red letter value-added tax invoices" and fill out the specific reasons for the application and the special invoice for blue words. The competent tax authorities will issue a "notice for the issuance of the special invoices for the red letter value-added tax" after the tax authorities have examined and issued, and the purchaser will not make the tax deduction.

Whether the loss of natural disasters should be transferred out of the tax amount depends on whether it is an abnormal loss. The tenth provision of the Provisional Regulations on value added tax stipulates that the goods purchased and the related taxable services which are not normally damaged shall not be deducted from the output tax. The purchased goods or taxable services that are not normally damaged in products and finished products shall not be deducted from the output tax. The twenty-fourth provision of the detailed rules for the implementation of the Provisional Regulations on value-added tax stipulates that abnormal losses are losses caused by mismanagement, which are stolen, lost, mouldy and rotten. The loss of natural disasters does not belong to the abnormal loss range that the input tax can not be deducted from the output tax, which does not include loss of natural disasters. Therefore, the loss of natural disasters does not need to be transferred out of the tax. For example, flood losses do not belong to poor management, and their losses do not need to be transferred out.

The notice of "tax exemption for rural power grid maintenance fees charged by power supply enterprises" is stipulated in the state tax Letter No. [2005]778, which stipulates that the maintenance fees for rural power grids that are exempt from VAT collected by power supply enterprises shall not be allocated to the amount of input tax paid out of purchased power products. The reply of the State Administration of Taxation on the issue of exemption and exemption of value-added tax for rural power network maintenance in the rural structural reform (third of the tax letter [2002] No. 421) refers to the "power supply enterprise shall calculate the input tax that can not be deducted from the maintenance cost of the rural power network according to the provisions, and the provision for the input tax to be transferred out" is abolished at the same time. That is to say, tax exemption items for maintenance fees of rural power grids which are exempt from VAT will not be transferred out of tax.

Value added tax General taxpayer In the daily production and operation procurement activities, sometimes the actual number of material warehousing is less than the number of invoices for VAT invoices. According to the tenth provision of the Provisional Regulations of the People's Republic of China on value added tax, the input tax of the following items shall not be deducted from the amount of output tax: (1) goods purchased or taxable services for non VAT taxable items, exempt from value-added tax items, collective welfare or personal consumption; (two) the goods purchased and related taxable services which are not normally damaged; (three) the goods purchased or taxable services consumed in products and finished products which are not normally damaged; (four) the taxpayers' own consumption goods stipulated by the Department of Finance and taxation under the State Council; (five) the transportation costs of goods stipulated in Item (1) to (four) of this article and the transportation expenses for the sale of duty-free goods. In addition, according to the provisions of the twenty-fourth rules for the implementation of the Provisional Regulations of the People's Republic of China on value added tax, the abnormal loss referred to in item tenth (two) of the Regulations refers to the loss of theft, loss, mildew and deterioration caused by mismanagement. According to the above provisions, the buyer has the actual quantity of material less than the number of invoices for VAT invoices. If it is caused by improper management, it will cause losses of theft, loss, mildew and deterioration. The difference should be transferred out. If it does not belong to poor management, it will result in losses of theft, loss and moldy deterioration. It is a normal and reasonable loss.

For example, an enterprise buys a lot of goods, and there is a traffic accident in transit, and the goods are all damaged. According to the second provision of the tenth regulations of the Provisional Regulations on value added tax in People's Republic of China, the input tax for the goods purchased and the related taxable services that are not normally damaged shall not be deducted from the output tax. Abnormal loss is the loss caused by mismanagement, which is stolen, lost, mouldy and rotten. Therefore, the loss caused by traffic accidents does not belong to the abnormal loss, and no need to transfer the input tax.

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