1, medical expenses: medical expenses according to the medical institutions issued by the medical expenses, hospitalization fees and other receipt vouchers, combined with medical records and diagnostic certificates and other relevant evidence;
2, lost wages: lost wages according to the victim's lost time and income status to determine;
3, nursing care: nursing care according to the caregiver's income status and the number of nursing care, nursing care
4, transportation costs: transportation costs are calculated according to the actual costs incurred by the victim and his necessary companions for medical treatment or transfer to a hospital for treatment;
5, hospitalized meal allowance: hospitalized meal allowance can be determined by reference to the local state organs of the general staff of the standard of meal allowance for business trips;
6, nutrition: nutrition costs are determined by reference to the medical institution's opinion on the victim's disability;
7, nutrition: nutrition: nutritional costs are determined according to the victim's Disability compensation: disability compensation: disability compensation according to the victim's loss of working ability or disability grade, according to the court of appeal in the location of the previous year per capita disposable income of urban residents or per capita net income of rural residents standard, from the date of determination of the disability is calculated by twenty years. However, if the victim is over sixty years of age, the period shall be reduced by one year for each additional year of age; if the victim is over seventy-five years of age, the period shall be calculated at five years.
Legal Basis Article 9 of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)
If a taxpayer purchases goods, services, services, intangibles, or immovable property, and obtains VAT deduction vouchers that do not comply with laws, administrative regulations or relevant provisions of the competent tax authorities of the State Council, its input tax shall not be deducted from the output tax. deduction.
Article 10
The input tax of the following items shall not be deducted from the output tax:
(1) purchased goods, services, services, intangible assets and immovable properties used for tax calculation by the simplified method of tax calculation, exempted from value-added tax, collective welfare or personal consumption;
(2) purchased goods of abnormal loss, as well as the related labor and transportation services;
(iii) purchased goods consumed in products and finished products of abnormal losses excluding fixed assets, labor services and transportation services;
(iv) other items prescribed by the State Council.
Article 11
Small-scale taxpayers who engage in taxable sales behavior shall implement the simple method of calculating the taxable amount according to the sales amount and the levy rate, and shall not be allowed to offset the input tax. The formula for calculating the taxable amount: the taxable amount is equal to the sales amount multiplied by the collection rate. The standards for small-scale taxpayers are stipulated by the State Council's financial and taxation authorities.