Business tax reform to promote items not deductible items popular understanding of network _ _ China accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

The input tax is not deductible Can be summarized into the following three categories, the reasons for non-deductible can be understood as: for non-production and management projects, do not meet the chain Or it is difficult to distinguish whether it is used for production and operation projects. The social consumption of entertainment is personal consumption. understanding: 1, the value of tax to comply with the principle of tax deduction, the number of buckle how many, not tax or It is not deductible. Purchases of goods and other taxable acts for collective welfare or personal consumption are not used for the production and operation of the enterprise and are not entitled to tax deductible. 2, value-added tax is the consumption of taxation, social entertainment consumption is a living consumer activities, and social consumption and personal consumption is difficult to accurately divide, so the provisions of social consumption and personal consumption are not deductible tax. 3, involved , Intangible assets, real estate, only refers to the specific items for the fixed assets, intangible assets, real estate. Occurrence for the above items can be deducted. Because fixed assets, intangible assets, real estate projects with the use of more, and the ratio is difficult to accurately distinguish. The policy has chosen the principle of special treatment for taxpayers. 4, the taxpayer to purchase other equity intangible assets, whether it is dedicated to simple tax method tax items, exempt from value-added tax items, collective welfare or personal consumption, or both for the above-mentioned items are not allowed to offset, tax. The reason is because other equity intangible assets cover a wide range, often involved in all aspects of taxpayer production and management, there is no specific use of the object. (A) the loss of non-normal purchase of goods, as well as related processing repair repair services and transportation services. (2) the purchase of goods (excluding fixed assets), processed repair and repair services and transportation services consumed by products and finished products. (Iii) non-normal loss of real estate, as well as the purchase of goods, design services and construction services consumed by the immovable property. (Iv) non-normal loss of real estate The purchase of goods, design services and construction services. Taxpayer new construction, alteration, expansion, repair, decoration of real estate, are real estate construction projects. understanding: Abnormal loss is due to Bad goods caused by theft, loss, rotten deterioration, as well as violations of laws and regulations caused by goods or real estate was confiscated, destroyed, dismantling the situation. The above non-normal loss is caused by the taxpayer's own cause, the loss should not be borne by the state, so the taxpayer has no right to claim the deductible input tax. Not all of the damage to the real estate are not subject to deduction, only in violation of laws and regulations caused by real estate was confiscated, destroyed, the demolition of the situation, only the input tax on real estate for the transfer out of the processing. To pay for Interest input tax can not be deducted, and the loan is directly related to the vote Consultancy fees, fees, consulting fees and so on , Input tax is not deductible. understanding: (A) loan services Input tax can not be deducted, because it does not meet the value-added tax chain relationship, in accordance with the value-added tax "round after round of road deduction" principle, Interest is not taxable, so the interest on the loan interest income will not be deducted. (two) The purchase of passenger transport services, catering services, residents daily services and entertainment services, it is difficult to accurately define the object of service is business or personal, so the input tax shall not be deducted from the output tax. (C) accommodation services and travel services are not included in the non-deductible projects, because these two industries are mixed public and private sectors. In the case of