Input tax for reimbursement of travel expenses = (fare+fuel surcharge) ÷ (1+9%) × 9%; Train ticket: deductible input tax = face value ÷ (1+9%) × 9%; Bus ticket and boat ticket: deductible input tax = face value ÷( 1+3%)×3%.
Input tax deduction refers to the input value-added tax that should be deducted from the output value-added tax when calculating the taxable amount after the enterprise purchases raw and auxiliary materials and sells products in the production and operation process, which is referred to as input tax for short.
What is the scope of input tax?
Deduction items: taxpayers purchase goods or taxable services, and obtain the VAT amount indicated on the special VAT invoice from the seller; The price paid by the taxpayer for purchasing duty-free agricultural products from agricultural producers or small-scale taxpayers shall be deducted from the input tax by 10% of the price indicated on the purchase certificate approved by the tax authorities.
No deduction: taxpayers who purchase goods or taxable services fail to obtain and keep VAT deduction vouchers as required or fail to indicate other related matters as required; Under any of the following circumstances, the general taxpayer shall calculate the tax payable according to the sales and VAT rates, and shall not deduct the input tax.
The input invoice of input tax can be used to offset the output tax of enterprises, that is to say, the invoice generated by self-purchase can be used to offset the income of invoices generated by company sales. Simply put, the more input invoices, the more income that can be deducted, and the lower the ultimate burden of value-added tax.
Legal basis:
Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
(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;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.