The &#34 Of The VAT Input Tax Is Determined; The &#34 Is Approved To Be Pferred; What Is To Be Done?

According to the provisional regulations and implementing rules of VAT, the VAT general taxpayers need to pfer the VAT input tax that has already been deducted before the occurrence of the provisions of the tenth regulation of VAT.

Under normal circumstances, the VAT general taxpayers purchase goods, or goods consumed in the finished products, in the manufacturing process of the products, and the above value-added tax services, shall be paid special tax invoices with the applicable tax rate, and deduct the added tax input tax.

If the VAT general taxpayer is on the basis of practical operation, because the supplier does not provide VAT invoices, or the supplier has provided VAT invoices, but the VP enterprises as the VAT taxpayers generally fail to certify due to various reasons, or because the finished products and the manufacturing process of the products are more complicated, the buyers have not accounted for the related matters separately, resulting in the VAT input tax can not be directly matched with the purchase and production batches of the VAT general taxpayers. Under the above circumstances, how to determine the turnover of VAT input tax?

Answer:

The concept of "approved pfer" of input tax

The twenty-seventh rule of implementing the Provisional Regulations on value-added tax stipulates that the purchase of goods or taxable services that have been deducted from the input tax shall be deducted from the tax in the current period if the goods purchased or taxable services are not exempt from value-added tax except for the items stipulated in regulation tenth.

Clear treatment

Two principles to turn out

1. the principle of actual occurrence: the amount of input tax for goods purchased or taxable services is "deducted" in real terms "A". When the required income tax is pferred out, "A is actually pferred out"; that is, (the added value of the added value tax is: A in the early stage and A in the later stage).

Two

Principle: if it is not possible to determine the amount of tax to be pferred (including, but not limited to, the situation described in Section 1 of this article), the amount of tax to be pferred is calculated according to the actual cost of the current period.

The amount actually deducted from the purchase tax of goods purchased or taxable services has been unable to be determined. Assuming that it is A, when the necessary input tax is turned out, the "authorized pfer" is A; that is, the value added tax input tax: pre deducted A, later pferred out of A.

A= the actual cost of goods (including VAT taxable services) * applicable tax rates.

The problems of the VAT input tax "check out"

1. can not be accurately approved.

The goods are mainly fixed assets and inventories. The actual cost of fixed assets is affected by factors such as original value, net residual value and depreciation methods. The composition of the actual cost of inventory and value-added tax taxable labor is very complex, which generally includes taxable cost of value-added tax, such as materials, fuel, power, etc., and also includes non taxable cost of value-added tax, such as labor cost (especially depreciation of fixed assets, intangible assets amortization), etc. the former generally deduct the value added tax input tax, and the latter generally does not deduct the increment tax input tax; in addition, there is also the purchase freight.

In the Value-added Tax Taxable cost, it also includes various tax rates and the calculation of the input tax with the deduction rate of value-added tax.

If we consider the cost accounting method of enterprises and the proportion of cost items in the total cost, it is more difficult to ascertain the exact cost of goods and value-added tax taxable labor.

2. taxpayers may pay more VAT taxes.

很明显，在供应商未提供增值税专用发票，或供应商虽提供专用发票，但作为增值税一般纳税人的受票企业逾期未认证时，这部分进项税额并未抵顶企业当期的销项税额，企业现时就要多缴纳了增值税税款——若是逾期未予认证，企业没有相关收益，若是因价格折扣采购了小规模纳税人的货物或应税劳务，这里有相关收益大小的比较问题;在需要增值税进项税额转出时，这个问题又复杂了一层：进项税额转出，抵减当期进项税额，其实质等效于增加当期增值税销项税额;考虑到前期未抵扣增值税进项税，后期又需要立即进项税额转出，其多缴纳的增值税税款是要占用资金成本的，这些因素全部考虑在内，才能确定从小规模纳税人处购货的价格折扣是足还是不足。

Of course, the business of pferring value added tax is generally not a "regular business", but enterprises must consider this problem to a certain extent in their business decisions.