2. Value-added tax indicated on the tax payment certificate obtained from the customs;
3. The deductible input tax on the purchase of duty-free agricultural products shall be calculated according to the purchase price and the stipulated deduction rate (13%).
4. According to the freight amount listed in the settlement form (ordinary invoice), the input tax is calculated at the deduction rate of 7%, and the deduction is allowed.
5. The general taxpayer of the production enterprise can deduct the input tax according to the amount 10% indicated on the ordinary invoice when purchasing the waste materials from the waste materials recycling business unit.
What are the input taxes on the purchase of fixed assets?
In 2020, if the income units and individual industrial and commercial households obtained by taxpayers transporting key protective materials for epidemic prevention and control donate goods produced, processed or purchased free of charge to deal with the epidemic, they will be exempted from value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge.
Taxpayers' income from providing public transport services and life services, as well as providing express delivery services for residents' daily necessities, shall be exempted from value-added tax;
Imported materials donated for epidemic prevention and control shall be exempted from import duties, import value-added tax and consumption tax;
Taxpayers' income from providing film screening services shall be exempted from value-added tax;
Taxpayers engaged in the distribution of second-hand cars sell the second-hand cars they bought, instead of reducing the value-added tax by 2% at the tax rate of 3% according to the simple method, but reducing the value-added tax by 0.5%. The sales amount is calculated according to the following formula: sales amount = sales amount including tax /( 1+0.5%).
The specific contents of the above tax policies and other preferential tax policies related to VAT reduction and exemption can be found in official website, State Taxation Administration of The People's Republic of China, China, subject to the actual policies announced by the tax authorities.
General VAT taxpayers purchase domestic passenger transport services, and the vouchers that can be used as input tax deduction are: special VAT invoices, electronic ordinary invoices, and air transport e-tickets with passenger identity information for traveling to travel itinerary.
Legal basis: Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
Article 2 VAT rate:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;