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.

很明顯，在供應商未提供增值稅專用發(fā)票，或供應商雖提供專用發(fā)票，但作為增值稅一般納稅人的受票企業(yè)逾期未認證時，這部分進項稅額并未抵頂企業(yè)當期的銷項稅額，企業(yè)現(xiàn)時就要多繳納了增值稅稅款——若是逾期未予認證，企業(yè)沒有相關(guān)收益，若是因價格折扣采購了小規(guī)模納稅人的貨物或應稅勞務(wù)，這里有相關(guān)收益大小的比較問題;在需要增值稅進項稅額轉(zhuǎn)出時，這個問題又復雜了一層：進項稅額轉(zhuǎn)出，抵減當期進項稅額，其實質(zhì)等效于增加當期增值稅銷項稅額;考慮到前期未抵扣增值稅進項稅，后期又需要立即進項稅額轉(zhuǎn)出，其多繳納的增值稅稅款是要占用資金成本的，這些因素全部考慮在內(nèi)，才能確定從小規(guī)模納稅人處購貨的價格折扣是足還是不足。

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.