Today’s article must be collected! So useful! A complete collection of VAT deduction vouchers!
When doing business between enterprises, the buyer usually asks the seller for a special value-added tax invoice . The tax amount stated on the invoice can be deducted as input tax. So, in addition to special VAT invoices, what other bills and vouchers can currently be used for deduction? Let’s find out together!
1. The value-added tax amount indicated on the unified tax-controlled motor vehicle sales invoice obtained from the seller is allowed to be deducted from the output tax amount.
2. Customs import value-added tax payment sheet The value-added tax stated on the customs import value-added tax payment sheet obtained from the customs is allowed to be deducted from the output tax.
3. When purchasing agricultural products, purchase invoices or sales invoices . When purchasing agricultural products, in addition to obtaining a special VAT invoice or a special customs import VAT payment note, the input is calculated based on the purchase price and deduction rate of agricultural products indicated on the agricultural product purchase invoice or sales invoice. The tax amount is allowed to be deducted from the output tax amount.
4. The value-added tax amount stated on the tax payment voucher for purchasing services, intangible assets or real estate from overseas entities or individuals, and obtaining the tax payment voucher from the tax authority or withholding agent , Allowed to be deducted from output tax.
5. Toll road toll VAT electronic general invoice For road tolls paid by taxpayers, the input tax shall be deducted according to the value-added tax amount indicated on the toll road toll VAT electronic general invoice.
6. Bridge and gate toll invoices For bridge and gate tolls paid by taxpayers, the deductible input tax amount shall be calculated according to the following formula based on the charge amount indicated on the toll invoice obtained: Bridge and gate tolls can be deducted Input tax = the amount stated on the bridge and gate toll invoice ÷ (1+5%) × 5%.
7. Passenger Transport Voucher When a taxpayer purchases domestic passenger transport services, the input tax is allowed to be deducted from the output tax. If a taxpayer has not obtained a special value-added tax special invoice, the input tax amount shall be temporarily determined according to the following regulations:
(1) If a taxpayer has obtained an electronic ordinary value-added tax invoice, the amount of tax stated on the invoice shall be the tax amount stated on the invoice; (2) If an air transport electronic ticket itinerary indicating the passenger's identity information is obtained, the input tax is calculated according to the following formula: input tax for air passenger transport = (fare + fuel surcharge ) ÷ (1 + 9%) × 9% ( 3) If you obtain a railway ticket with passenger identity information, the input tax is calculated according to the following formula: Railway Travel Passenger transportation input tax = face amount ÷ (1 + 9%) × 9% (4) If you obtain a highway, waterway, or other other passenger ticket indicating the passenger’s identity information, the input tax is calculated according to the following formula: Highway, waterway, and other other passenger transportation Input tax = face amount ÷ (1+3%) × 3%
warm reminder
Therefore, it is not only possible to deduct VAT by obtaining special invoices. When obtaining the above seven types of vouchers, you must also remember to apply for deduction!
It is important to note that if the value-added tax deduction voucher obtained does not comply with laws, administrative regulations or relevant provisions of the State Administration of Taxation, the input tax shall not be deducted from the output tax; if the input tax is deducted with the tax payment voucher, the input tax shall be deducted from the output tax. Have a written contract, proof of payment and statement or invoice from the overseas unit. If the information is incomplete, the input tax shall not be deducted from the output tax.
policy basis
1. (Decree No. 691 of the State Council of the People's Republic of China) 2. (Finance and Taxation [2016] No. 36)
3. (Finance and Taxation [2017] No. 90) 4. (Announcement of the Ministry of Finance, State Administration of Taxation, and the General Administration of Customs, 2019 No. 39 No.)
Source: China Tax Answers
