"The Chinese people*** and the State Provisional Regulations on Value-added Tax" Article VIII taxpayers purchasing goods, services, services, intangible assets, immovable property to pay or bear the amount of value-added tax, for input tax.
The following input tax amounts are allowed to be deducted from output tax:
(1) The amount of value-added tax stated in the special VAT invoice obtained from the seller.
(ii) The amount of VAT stated on the customs import VAT special payment book obtained from the customs.
Two, depreciation is charged on the basis of the original value of fixed assets of 1000 yuan .
Depreciation of fixed assets, fixed assets in the use of the process of gradual depletion of the value of that part of the transfer of goods or expenses, but also in the process of production and operation of enterprises due to the use of fixed assets and fixed assets in its useful life of the fixed assets assessed depletion. Determine the scope of depreciation of fixed assets is the premise of depreciation.
Expanded Information:
Principles of Initial Measurement of Fixed Assets
Fixed Assets should be measured initially at cost.
The cost of a fixed asset refers to all reasonable and necessary expenditures incurred by an enterprise before the acquisition and construction of a fixed asset reaches its intended useable state. These expenditures include directly incurred price, transportation and miscellaneous charges, packaging and installation costs, etc., but also include indirectly incurred, such as interest on borrowings to be borne, foreign currency borrowing translation differences, as well as other indirect costs to be apportioned.
For specific fixed assets in special industries, abandonment costs should also be considered when determining their initial recorded cost. Abandonment costs usually refers to the expenses determined by the obligations of environmental protection and ecological restoration assumed by the enterprise in accordance with national laws and administrative regulations, international conventions, etc., such as the abandonment of nuclear power plants and nuclear facilities and other obligations to restore the environment.
For these special industry-specific fixed assets, the enterprise should be in accordance with the present value of the abandonment costs included in the cost of the relevant fixed assets. Oil and gas exploration enterprises should be based on the present value of the disposal costs of oil and gas assets should be included in the cost of the relevant oil and gas assets.
In the useful life of the fixed assets or oil and gas assets, the interest expense determined in accordance with the projected amortized cost of the liability and the effective interest rate shall be charged to finance costs when incurred. The scrapping and cleaning costs incurred for fixed assets of general business enterprises are not abandonment costs and should be treated as fixed asset disposal costs when incurred.