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A device Company in June 2017 rental construction equipment 11.7 million yuan (including tax), the month does not take into account the input tax case, should be satisfied Amount = 1.17 million yuan / 1.17*17%=17 million. If the equipment is equipped with the operator on the rental, then in accordance with the "construction services" to pay VAT, value-added tax For 11%. Should be included in the value-added tax = 117 million / 1.11*11%=11.60 million Enterprises to buy a batch of clothing, from the garment factory to obtain value-added tax-specific , The amount of 20 million, the value-added tax of 34,000 yuan, because the garment enterprises can not prove that belong to the overalls, so there is no deduction of value-added tax The If the enterprise has enough evidence to prove that clothing is not given to employees or to others! Clothing belongs to company property! And are related to the company's labor-related labor protection products, the allowable deduction of value-added tax, such as evidence chain, including: 1, with the purchase of tooling purchase ; 2, the company's labor manual clearly stated: work clothes belong to the company all employees leave all the company back! 3, the company's internal system requirements to work must wear uniforms, or a fine! 4, other. A company to buy TV 2, to obtain value-added tax invoices, the amount of 30,000 yuan, value-added tax of 05,100 yuan, if the two TV sets for staff quarters, you can not deduct VAT. If the two televisions are placed in a conference room for use at the meeting, VAT can be deducted. Enterprises to buy pickup trucks specifically for the canteen to buy food, made value-added tax invoices, the amount of 10 million, value-added tax 17,000 yuan, because the vehicle dedicated to , Can not deduct VAT. If the vehicle is used both for the canteen to buy food, but also for the transport of goods and other business use, it is mixed with the fixed VAT can be deducted. The company at the end of 2016 renovated its own office, the original value of 10 million yuan, the renovation costs of 5.1 million yuan (excluding tax), made the decoration company issued to the VAT invoices and certification has been consistent, due to the renovation of office buildings and increase If the original value of the real estate is more than 50%, the input tax shall not be deducted from the sales tax in two years. If decoration Fail to reach 50% of the original value of the property, the input tax can be a one-time deduction, companies can get more input tax. (1) according to State Administration of Taxation "on the clear The development of education support services such as value-added tax policy notice "Finance [2016] No. 140 Article 16 provides: If the construction equipment is leased to another person and is equipped with an operator, the VAT shall be paid in accordance with the "construction service". (2) "Provisional Regulations on Value Added Tax" provides the following Of the input tax can not be deducted from the output tax: for non-VAT taxable items, exempt from value-added tax items, collective welfare or personal consumption of purchased goods or taxable services. (3) "Ministry of Finance, State Administration of Taxation on the full push (Taxation [2016] No. 36) Annex 1: Business tax reform of the implementation of value-added tax measures Article 27 of the following items of input tax shall not be deducted from the output tax: (A) for the simple tax method tax items, exempt from value-added tax items, collective welfare or personal consumption of the purchase of goods, processing repair repair services, services, And real estate. Which is involved , Intangible assets, real estate, only refers to the specific items for the fixed assets, intangible assets (not including other equity intangible assets), real estate. Taxpayers' social entertainment consumption belongs to personal consumption. (4) Article 2 of the Notice of the State Administration of Taxation on the Issuance of the Interim Measures for the Withdrawal of the Real Estate Input Tax (the State Administration of Taxation Notice No. 15 of 2016) stipulates that the value- (Hereinafter referred to as the taxpayer) in 2016 After the acquisition and in Institutional real estate recorded on fixed assets, and real estate that occurred after May 1, 2016 , The input tax shall be deducted from the sales tax in two years in accordance with the relevant provisions of the present Measures. The deductible ratio shall be 60% in the first year and 40% in the second year.