Doubt 1: Can the company deduct the special ticket for purchasing alcohol?Answer: Commercial enterprises are not allowed to issue special VAT invoices for liquor retailed by commercial enterprises. Even if a special VAT invoice is issued, the purchaser cannot deduct the input VAT regardless of whether it is used for business entertainment or its own collective welfare. Doubt 2: Do simple tax calculation items need to be certified to obtain special tickets?Answer: For the special invoices that do not need to be deducted, the enterprise only obtains the special invoice, which needs to be certified first, and then transferred out. One is that it can avoid the situation of "stranded ticket";The other is that it can be flexibly processed at a later stage to avoid the loss of the right to deduct. Doubt 3: Can the company's purchase of TV sets be deducted?Answer: If it is placed in the conference room for business related purposes, it can be deducted, and if it is bought for use in the staff dormitory or canteen, it is not deductible for the collective welfare of employees. Doubt 4: Can the special ticket of 6% of the applicable tax rate of 6% for the consulting company be deducted?Answer: It can be deducted!The tax law has never stipulated that the deduction rate must correspond to the deduction rate, as long as it is related to the business and does not fall within the non-deductible circumstances stipulated in the VAT provisions, it can be deducted. Doubt 5: Can the vehicle be deducted for ETC card recharge?Answer: The ETC recharge card does not actually accept the road traffic service when it is recharged, and the invoice obtained by the recharge cannot be deducted according to the road and bridge toll. ETC cards are single-purpose cards, and Announcement No. 53 clarifies that there is no tax on card sales, and no special VAT invoices shall be issued to card purchasers and rechargers, but only ordinary VAT invoices. Therefore, the invoice obtained by the vehicle for ETC card recharge cannot be deducted from the input tax. Doubt 6: Can the special ticket for the accommodation fee of the customer be deducted?Answer: No!Annex 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax (Cai Shui 2016 No. 36): Article 27 of the Implementation Measures for the Pilot Project of Replacing Business Tax with Value-Added Tax Article 27 The input tax of the following items shall not be deducted from the output tax: (1) Purchased goods, processing, repair and repair services, services, intangible assets and immovable property used for taxable items under the simplified tax calculation method, value-added tax exemption items, collective welfare or personal consumption. The fixed assets, intangible assets and immovable properties involved in them only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and immovable properties that are dedicated to the above-mentioned items. The taxpayer's social and entertainment consumption is personal consumption.
The company lacks input ticketsWhat should I do if I don't have enough offset tax?There is generally a third solution:1. Change the business modelDifferent business models apply different tax rates, and accountants can achieve tax savings by changing their business models. Please see the mind map for details:
2. Change the tax calculation methodVAT calculation methods include general tax calculation method and simple tax calculation method. When the deductible input tax amount is small, it is generally more tax-efficient to choose simple tax calculation. For the specific circumstances in which simplified tax calculation can be applied, please refer to the map:
2.The simplified tax calculation method applicable to the VAT levy rate of 3% minus 2% specifically includes: (1) general taxpayers who sell their own used fixed assets that are not deductible and have not deducted the input VAT can apply the simplified method to levy VAT at the rate of 3% minus 2%, and the taxpayer can also give up the tax reduction and pay VAT at the rate of 3% according to the simplified method;(2) Taxpayers who sell used goods shall be subject to VAT at the rate of 3% minus 2% in accordance with the simplified method. 3.The applicable VAT rate is reduced by 0The simplified tax calculation method of 5% is calculated from May 1, 2020 to December 31, 2023, and taxpayers engaged in second-hand car dealerships sell their acquired second-hand cars, which is changed to 05% VAT is levied. 4.Applicable to the simplified tax calculation method with a VAT levy rate of 5% (1) General taxpayers who provide labor dispatch services and security protection services and choose to pay tax on the difference;(2) General taxpayers who provide human resources outsourcing services and choose to apply the simplified tax calculation method;(3) General taxpayers who sell immovable property and transfer land use rights and choose the simplified method for tax calculation include: General taxpayers transfer their immovable property acquired before April 30, 2016 (including immovable property acquired in various forms such as direct purchase, donation, investment and shareholding, self-construction and debt redemption);Taxpayers who transfer the land use rights obtained before April 30, 2016 can choose to apply the simplified tax calculation method, and the balance of the total price and off-price expenses obtained minus the original price of the land use rights obtained is the sales amount, and the VAT is calculated and paid at a rate of 5%. (4) General taxpayers who choose the simplified method of tax calculation for operating leases and financial leases of immovable property include: General taxpayers lease out the immovable properties they acquired before April 30, 2016 (including general taxpayers in real estate development enterprises who lease out old real estate projects developed by themselves);The financial lease contract of immovable property signed by the general taxpayer before April 30, 2016, or the financial leasing services provided by the immovable property obtained before April 30, 2016. (5) General taxpayers collect tolls for primary roads, secondary roads, bridges and gates that started before the pilot. Commencement of construction before the pilot project means that the contract commencement date indicated in the relevant construction permit is before April 30, 2016. (6) The general taxpayer of a real estate development enterprise sells old real estate projects developed by itself and chooses the simple method for tax calculation. (7) From January 1, 2019 to December 31, 2023, taxpayers will temporarily reduce the VAT at 5% for the production and sale of new regional aircraft. (8) The ** and natural gas exploited by Sino-foreign cooperative oil (gas) fields shall be subject to value-added tax in kind, with a levy rate of 5%. (9) From October 1, 2021, all rental income obtained by general VAT taxpayers in housing leasing enterprises from renting out housing to individuals can choose to apply the simplified tax calculation method, which will be reduced by 1 according to the levy rate of 55 Calculate and pay VAT. Note: Housing leasing enterprises refer to enterprises engaged in housing leasing business that have made business reports or filed with the housing and urban-rural development departments in accordance with regulations.
3. Choose the right businessmanEnterprises can choose general taxpayers or small-scale taxpayers for ** businessmen, and small-scale taxpayers are divided into two situations: those who can provide special invoices and those who cannot provide special invoices. 
Since the VAT deduction voucher is mainly a special invoice issued by the seller, the type of supplier will affect the buyer's payment of VAT. For the same sales, the ** merchant is more deductible input tax than small-scale taxpayers. Then some people will say: Small-scale taxpayers generally give the **low, can't they choose?Not necessarily, if the decline in sales** provided by small-scale taxpayers can make up for the proportion of insufficient deductible input tax, small-scale taxpayers can be selected.
Common situations of missing input tickets and solutions01. Can the canteen of the unit buy food without an invoice into the account?It can be credited. It can be recorded in the account according to the relevant vouchers and lists or receipts related to the purchase of groceries. However, an increase in tax payment must be made at the time of annual tax settlement. Workaround:(1) The canteen of the enterprise can set up a separate auxiliary accounting canteen income and expenditure account: borrow: other receivables - canteen Credit: cash in hand Bank deposit (2) At the end of the month, the canteen will issue bills to the finance according to the expenditure of the auxiliary account: borrow: management expenses - employee welfare expenses Credit: other receivablesBe careful:Try to buy groceries in a place where you can issue invoices, avoid no invoices can not be deducted before tax, if it is a small amount of fine, long-term large purchases or do not go to roadside stalls as well. There is a standard for the pre-tax deduction of welfare expenses: no more than 14% of wages and salaries, and it is necessary to pay attention to control. 02. There is no vehicle under the company's name, and employees drive their own cars to do things for the company and reimburse the fuel money, can this be deducted before tax?In general, the business does not have any agreement with the employeeYou can reimburse your fuel expenses, but you can't deduct it before taxWorkaround:(1) Buy a car in the name of the company, or negotiate with the boss to transfer the boss's vehicle to the company's name. In this way, not only fuel costs, but also vehicle depreciation, insurance premiums, annual inspection fees, repair costs and other vehicle expenses can be deducted before tax. (2) Rent an employee's car, then sign a car rental agreement with the employee. But,It is not possible to agree that the rent will be zero。The fuel fee can be deducted before tax, but the vehicle insurance premium and annual inspection fee related to vehicle ownership cannot be deducted before tax. Reminder!If the relevant expenses incurred in the use of the vehicle in the agreement are borne by the enterprise, the pre-tax deduction can only be made by obtaining the issued VAT invoice for fuel and tolls when actually incurred. 03.What should be done with the lack of cost invoices for construction companies, especially if they are subcontracted to "individual bosses"?According to the regulations, the construction enterprise subcontracts part of the business to the "individual boss", and the construction services provided are taxable items of value-added tax, and if it exceeds 500 yuan, it shall obtain an invoice in accordance with the provisions of No. 28. Workaround:You can subcontract to other companies, or the personal boss can go to *** Uncle Cat here to remind everyone again: specific problems must be formulated corresponding legal solutions, and finding a ticket to replace it will not work!**Internet, the copyright belongs to the original author, if there is anything wrong, please contact to delete.
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