Equipment for cultural office use belongs to the third category of tax-preferred products and can enjoy certain tax incentives when purchasing. According to the "VAT Tax Classification Code and Tax Rate" issued by the State Administration of Taxation, the tax classification code of equipment for cultural office use is 8437, and the applicable VAT rate is 16%. Specifically, equipment for cultural office use refers to electronic equipment, which can enjoy the VAT special invoice credit benefits granted by the state after meeting certain requirements. These electronic equipments include computers, projectors, copiers, fax machines, scanners and some related equipments. When purchasing, you need to pay attention to the fact that you must comply with the relevant state regulations and keep the original documents. It is worth mentioning that individuals can also enjoy the preferential policies of the national tax policy on equipment for cultural office use. When an individual buys cultural office equipment from an enterprise or business, the enterprise or business should provide him with a special VAT invoice and deduct the preferential part of the total price.
If I don't need to issue a VAT invoice after purchasing cultural office equipment, can I also enjoy the tax incentives? According to the relevant state regulations, cultural office equipment must issue VAT invoices in order to enjoy the tax incentives granted by the state. If the VAT invoice is not required to be issued, it cannot enjoy the tax incentives.
Equipment for cultural office use belongs to the third category of tax-preferential products, with the tax classification code of 8437 and the applicable VAT rate of 16%. Purchases need to comply with relevant state regulations and retain original documents. At the same time, individuals can also enjoy the state's preferential policies for cultural and office equipment, but they must ask merchants to issue VAT invoices and deduct the preferential portion.
Legal basis:
Article 34 of the Value Added Tax Law of the People's Republic of China*** and the State Taxpayers purchasing cultural and sporting goods, decorative items, furniture and other products in accordance with state regulations are allowed to deduct from the taxable amount of the value-added tax levied by the taxpayers in accordance with the provisions.