Income tax is generally the value-added tax that taxpayers need to pay or bear in some business activities.
1. Which four kinds of ordinary invoices can also be deducted from the input tax?
1. When the purchasing unit purchases self-produced duty-free agricultural products from individual agricultural producers (except individual operators engaged in agricultural product purchase), the invoice issued by the payer to the payee is the agricultural product purchase invoice.
Deduction method: agricultural product purchase invoice is calculated deduction, not certification or cheque deduction.
2. Ordinary invoices issued by agricultural producers selling their own agricultural products are exempt from VAT policy, that is, agricultural product sales invoices. Generally, it is purchase price × 9% = input tax.
3. If the tolls, bridge tolls and gate fees collected by the relevant units are operational and taxable items, the payer also needs to account for them according to the invoice, that is, the toll invoice.
The deductible input tax for bridge and gate tolls = the amount indicated on the bridge and gate toll invoice ÷ (1+5%) × 5%.
4. Ordinary passenger invoices, including invoices with VAT electronic ordinary invoices, air transport electronic tickets with passenger identity information, tourist travel itinerary, railway tickets with passenger identity information, highway and waterway tickets with passenger identity information and other tickets.
(1) If an electronic ordinary VAT invoice is obtained, it is the tax amount indicated on the invoice.
(2) air passenger input tax = (fare+fuel surcharge) ÷ (1+9%) × 9%
Second, what is the function of ordinary invoices?
User question and answer:
What's the use of buying an ordinary invoice? Why do enterprises need invoices? Why not just ask for a receipt?
The lawyer replied:
1. Invoice is a payment voucher issued and collected in business activities such as commodity purchase and sale, provision or acceptance of labor services.
2. Invoice is the most original voucher to prove economic activities, that is, the original voucher for bookkeeping.
3. It is also an important basis for correctly calculating the tax payable and conducting tax inspection.
4. It is also the basis of consumer rights protection.
Legal objectivity:
The Law of People's Republic of China (PRC) on Farmers' Specialized Cooperatives, which came into effect on July 1 2007, established the legal status of farmers' specialized cooperatives. In order to promote the healthy development of farmers' professional cooperatives, the state has successively introduced some preferential tax policies. For example, slaughterhouses (general taxpayers) buy pigs (duty-free agricultural products produced by members of farmers' professional cooperatives) from pig breeding cooperatives (general taxpayers). Can the ordinary VAT invoices obtained be deducted? According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Relevant Tax Policies of Farmers' Specialized Cooperatives (Caishui [2008] No.81), members of farmers' specialized cooperatives sell their own agricultural products as agricultural producers, and are exempted from VAT. For duty-free agricultural products purchased by general VAT taxpayers from farmers' professional cooperatives, the VAT input tax can be deducted at the deduction rate of 13%. The document does not specify what invoice is used to offset the input tax. Article 3 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Policy of Exempting Some Fresh Meat and Egg Products from Value-added Tax in Circulation (Cai Shui [2012] No.75) clearly stipulates: "The' sales invoice' allowed to be deducted from the output tax mentioned in Item 3 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) refers to the sales of agricultural products by small-scale taxpayers. Ordinary invoices issued by wholesale and retail taxpayers after enjoying the tax exemption policy shall not be used as proof for calculating the input tax deduction. " The promulgation of this document has the flavor of "the lower law regulates the upper law", which narrows the scope defined in Article 8 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC). Therefore, the general VAT invoice issued by the pig breeding professional cooperative belonging to the general taxpayer cannot be used as a voucher for the slaughterhouse to deduct the input tax. It is easy to misunderstand that slaughterhouses can only issue agricultural product purchase invoices to pig breeding professional cooperatives to calculate the input tax deduction. Professional pig breeding cooperatives are taxpayers who have the ability to issue invoices by themselves. This is obviously inappropriate, but there is no negative policy basis. Because the purchase invoice of agricultural products is issued by taxpayers, there are great disadvantages. In order to further standardize the deduction of agricultural products' VAT input tax and plug the loopholes in collection and management, State Taxation Administration of The People's Republic of China has tried out the approved deduction method of agricultural products' VAT input tax in some industries, and it is only a matter of time before the purchase invoice of agricultural products is cancelled. The above problems will be solved if the approved deduction method for input tax of agricultural products value-added tax is fully implemented. However, at present, the author still suggests that the higher authorities should issue policies as soon as possible to clarify what kind of invoices ordinary taxpayers use to buy duty-free agricultural products from farmers' professional cooperatives, reduce the contradiction between the two sides, reduce the risk of law enforcement at the grassroots level, effectively implement the policy of benefiting farmers, and better support agricultural development.