" Replacing Business Tax With VAT&# 34; Financial And Tax Treatment Of Non Deductible Input Tax

After the "replacement of business tax with VAT", the situation of non deduction of VAT input tax and the relationship between non deduction of input tax and transfer out of input tax are complicated. The input tax is not deductible and is not necessarily transferred out.

　　 Not from Output tax Deduction of input tax in

1 Goods purchased or taxable services used for simple tax calculation, non VAT taxable items, VAT exempt items, collective welfare or individual consumption. The "replacement of business tax with VAT" has brought about the adjustment of non taxable items. Non VAT taxable items refer to the provision of non taxable services, the sale of real estate and construction in progress of real estate.

2. The input tax of purchased goods and related taxable services with abnormal losses shall not be deducted. The "abnormal losses" refer to: (1) losses caused by theft, loss, mildew and deterioration due to poor management; (2) Goods confiscated by law enforcement departments or forced to destroy by themselves. Goods with abnormal losses shall not be deducted from VAT (input tax to be transferred out); In the income tax, the input tax transferred out shall be included in the loss ("non operating expenses") and deducted before the enterprise income tax.

3. Purchased goods consumed by products in process and finished products with abnormal losses or Taxable services After "replacing business tax with VAT", the connotation of taxable labor services has expanded, including transportation, postal services, and some modern service industries.

4. Passenger transport services accepted. The input tax shall not be deducted from the output tax for passenger transport services accepted by ordinary taxpayers.

5. Transportation services related to purchased goods with abnormal losses, purchased goods consumed by products in process and finished products.

　　 Non deductible input tax processing method

For the input tax that cannot be deducted from the output tax, it should be classified in practice:

1. The input tax at the time of purchase is directly included in the cost of purchase. Example 1. An enterprise (a general VAT taxpayer) purchases a batch of materials for real estate construction in progress, and the amount indicated in the VAT special invoice is 200000 yuan, and the tax amount is 34000 yuan. The enterprise cannot deduct the input VAT amount, which is directly included in the purchase cost of this batch of materials, totaling 234000 yuan.

2. If the input tax has been deducted and the purpose is changed, abnormal losses occur, and the export cannot be exempted or deducted, the input tax shall be transferred out.

There are three methods for transfer out of input tax, namely direct calculation transfer out method, reduction calculation transfer out method and proportion calculation transfer out method.

First, the method of directly calculating input tax transfer out. It is applicable to abnormal loss and change of use of purchased materials.

Example 2. An enterprise (a general VAT taxpayer) changed the use of a batch of production materials purchased several months ago for collective welfare. If the book cost is 10000 yuan, input tax transfer out=10000 × 17%=1700 yuan.

Second, the method of calculating the transfer out of input tax is restored. It is applicable to the calculation of abnormal losses and change of use of agricultural products for deducting input tax.

Example 3. The solid wood floor manufacturer is a general VAT taxpayer. It was found that 400 cubic meters of logs that had been deducted from the input tax last month were stolen due to poor management in the inventory at the end of October 2015. The log was purchased from the forest farm, and the loss cost was 297000 yuan (including 27000 yuan of transportation cost). Input tax transfer out=(29.7-2.7) ÷ (1-13%) × 13%+2.7 × 11%=43300 yuan

Example 4. A liquor production enterprise is a general VAT taxpayer. This month, it purchased 200 tons of edible alcohol, with a tax exclusive price of 8000 yuan per ton. The amount of 1600000 yuan and tax amount of 272000 yuan indicated on the VAT special invoice obtained; The amount of freight excluding tax indicated on the special VAT invoice of the transportation industry obtained is 50000 yuan; The amount of handling charges excluding tax indicated on the special VAT invoice obtained is 30000 yuan. During the month end inventory, it was found that 5 tons of alcohol purchased in the current month was stolen due to poor management, which was recognized by the competent tax authority as a loss and transferred to non operating expenses.

After the "replacement of business tax with VAT", the VAT rate for general taxpayers to provide transportation services is 11%, and the VAT rate for modern services such as loading and unloading is 6%.

Input tax of alcohol loss transferred out=5 × 8000 × 17%+50000 × 11% ÷ 200 × 5+30000 × 6% ÷ 200 × 5=6800+137.5+45=6982.5 yuan

Third, the method of proportional calculation of input tax transfer out is applicable to the abnormal losses of semi-finished products and finished products.

Example 5. A clothing factory (a general VAT taxpayer) has 60% of the outsourcing proportion. In June 2015, due to poor management, it lost a batch of ready-made clothes with a book cost of 20000 yuan. The input tax corresponding to the outsourcing proportion of the abnormal loss is transferred out. The input tax that needs to be transferred out is 20000 × 60% × 17%=2040 (yuan).

3. The income returned from the offset rebate is used to offset the input tax. All kinds of return income collected by commercial enterprises from suppliers that are linked to the sales volume and sales volume of goods (such as calculated by a certain proportion, amount and quantity) shall be offset against the current VAT input tax amount in accordance with the relevant provisions of the equalization rebate behavior.

Input tax amount to be offset in the current period=returned funds obtained in the current period ÷ (1+VAT rate applicable to purchased goods) × VAT rate applicable to purchased goods.

Example 6. A store is entrusted to sell clothes of a clothing factory. The retail sales of clothes sold on a commission basis in that month amounted to 500000 yuan. The fair price shall be settled with the clothing factory, and the return income of RMB 100000 of 20% of the sales volume of the clothing factory on a commission basis shall be collected according to the contract. The shopping mall and the clothing factory are general VAT taxpayers, so the input tax to be offset in the current period=100000 ÷ (1+17%) × 17%=14529.9 (yuan).

For more information, please pay attention to the World Clothing, Shoes and Hats Internet Cafe.