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Accounting Practice: Can Small Taxpayers Deduct Import Tax?

点击量: Release time: January 9, 2020 16:59:37 Source: Global Online School Traffic:

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    [Abstract] The Accounting Training Channel of the Global Online School continues to provide common advice for candidates, including application notes, review materials, policies and regulations, study tutorials, and experience sharing. Today, "Accounting Practice: Can Small-Scale Taxpayers Deduct Import Taxes?" 》 The specific article content is as follows. For more accounting training information, please continue to pay attention to Global Online School.

    Can small-scale taxpayers deduct input tax? After the reform and expansion of business, input tax of small-scale taxpayers cannot be deducted. A small-scale taxpayer refers to a VAT taxpayer whose annual sales are below the prescribed standards and whose accounting calculations are inadequate and cannot report relevant tax information as required. The so-called inadequate accounting means that the output tax, input tax and tax payable of value-added tax cannot be correctly calculated.

    Why can't small taxpayers deduct input tax?

    The input tax of small-scale taxpayers cannot be deducted according to the tax law (value-added tax regulations). Their taxable amount = sales × collection rate, they buy things, the other party needs to invoice (invoices are ordinary invoices), there are also input taxes. But this input tax cannot be deducted.

    The applicable tax rate of 3% for small-scale taxpayers is a lot worse than the basic tax rate of 17% for general taxpayers, which is equivalent to deducting the input tax (as can be understood).

    Can small taxpayers receive a deduction for general VAT invoices?

    Small-scale taxpayers cannot deduct general VAT invoices.

    Because small-scale taxpayers are unlikely to receive VAT invoices. Because of the tax law, ordinary taxpayers cannot issue special VAT invoices to small-scale taxpayers. Small-scale taxpayers implement a simple collection method, and the input tax amount cannot be deducted.

    Small-scale taxpayers pay a fixed amount of tax. The method is: the administrator of the tax bureau goes to your production and operation site or store to see the size of your factory or shop, and then gives you a turnover, and then you pay 4% or 6% of this turnover every month VAT (if you are retailing goods, it is 4%, others are generally 6%). For example, the administrator thinks that your shop can sell 5,000 yuan a month, and it will give you a fixed amount notice, and then you go to the tax bureau to pay 5000X4% = 200 yuan value-added tax on the 1st to 10th of each month.

    After the quota is generally not easy to change, but if the store is expanded or the business is particularly popular, the tax bureau may come to re-approve the turnover.

    Can small taxpayers issue special value-added tax invoices on behalf of taxpayers?

    Small-scale taxpayers have a tax rate of only 3% and can only apply for special VAT invoices on behalf of the IRS. Generally, taxpayers who obtain 3% special VAT invoices on behalf of the taxpayer can be certified and deducted, but only at the tax amount indicated on the invoice. The deduction is only 3%, and there is no difference between the other 17% of the invoices at the time of certification, and the deduction is added together with other inputs.

    The content of this article is: "Accounting Practice: Can Small Taxpayers Deduct Import Taxes? 》, Find more "Accounting Practice Account Processing" You can click on the " Accounting Practice True Account Practice " link below ~ Xiaobian wish you all candidates to dream of the bank, and Xiaobian also uploaded guidance materials on bank recruitment, free download ~

    share to: Edit: Zhang Yipeng

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