" Change Of Camp To " No Tax Deduction For Deductible Input Tax.

After the "camp changed to increase", the situation that the VAT input tax can not be deducted, and the relationship between the amount of the input tax and the tax deduction is complex.

The input tax shall not be deducted, not necessarily pferred out.

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.

The "camp changed to increase" has brought about the adjustment of non taxable items. The non value added tax taxable items refer to the provision of non taxable services, the sale of immovable property and the construction of real estate.

2. the amount of input tax shall not be deducted from the purchase of goods and related taxable services with abnormal losses.

The alleged abnormal losses refer to: (1) loss caused by mismanagement resulting in 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. the purchase of goods that are not normally lost in products or finished products.

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

4. passenger pport services.

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

5. pport services related to abnormal losses, purchase of goods, and purchase of goods consumed in products and finished products.

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

1. the purchase tax is directly included in the purchase cost.

Case 1.: a certain enterprise (VAT general taxpayer) buys a batch of materials for real estate construction projects, the amount specified in the VAT invoice is 200000 yuan, and the tax amount is 34000 yuan. The enterprise shall not deduct the value added tax input tax, and directly enter the procurement cost of the batch material for a total of 234000 yuan.

2. after the deduction of the input tax, the change of usage, abnormal losses and the exemption and deduction of export duties shall be pferred out of the input tax.

There are 3 ways to turn in the input tax, that is, the direct calculation of the pfer method, the reduction calculation method and the proportional calculation method.

First, direct calculation of the pfer of input tax.

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

Case 2.: a certain 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.

Case 3. solid wood flooring production enterprise is a general taxpayer of value-added tax. At the end of 10 2015, the inventory was found to be 400 cubic meters 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 alcoholic drinks are purchased outside the market and 8000 yuan per ton without tax. The amount specified in the VAT invoices is 1600000 yuan and the tax amount is 272000 yuan. The amount of tax not included in the special VAT invoices used in the pportation industry is 50000 yuan. The amount of non tax loading and unloading charges specified in the VAT invoices 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 general taxpayer provided a value-added tax rate of 11% for pportation services. 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, the proportional calculation method of the pfer of the input tax applies to the abnormal loss of semi manufactured goods and finished products.

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

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

Where a commercial enterprise receives any return from the supplier, which is linked to the sales volume and sales volume of the commodity (such as a certain proportion, amount or quantity), the tax on the value added tax of the current period shall be reduced according to the relevant provisions of the flat sales rebate act.

The amount of input tax should be reduced in the current period = the amount of return funds obtained during the current period (1+ applies the value-added tax rate).

Example 6. a shopping mall was 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, clothing 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).

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