On the management department to receive supplies and engineering and construction department to receive supplies input tax transfer problem only see owner Favorite Reply

1. According to the provisions of the tax law, input VAT on purchases for movable assets can be deducted, but input tax on real estate is not allowed to be deducted. The management of the enterprise to receive materials, belong to the daily business activities, so can be deducted, the engineering department to receive for the construction of housing (real estate), so can not be deducted input, to do the input transfer, if the engineering department to receive for the installation of equipment, materials, input is deductible, not used as a transfer, because the equipment belongs to the movable assets

But also pay attention to one point is that, the tax law has a special provision for the purchase of Consumer goods (such as cars, etc.), although it is movable property, but also can not deduct the input

2. Inventory scrapped or loss, in accordance with the provisions of the pending property gains and losses to be dealt with, and finally transferred to non-operating expenditures, this is to distinguish between the situation, in accordance with the provisions of the tax law, the abnormal loss of the input tax to be transferred out, if it is a normal loss (such as preservation of the process of reasonable you loss, reasonable deterioration, etc.)