Accounting Practice: Can Small Taxpayers Deduct Import Tax?
Accounting training registration, examination, check time, free SMS reminder
[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 ~
- Accounting practice: how to deal with the subscription of paid-in capital?
- Accounting practice: how to deal with the issue of high-temperature subsidies to employees? Is it exempt from personal income tax?
- Accounting Practice: The basic process of accounting and accounting, super practical!
- Accounting Practice: What should enterprises pay attention to when setting up detailed accounts?
Recommended articles on accounting training
- Accounting Practice: Is it possible to issue special tickets for small-scale taxpayers?
- Accounting Practice: What Should I Do If the Stamp Duty Is Overdue?
- Accounting Practice: Can Small Taxpayers Deduct Import Tax?
- Accounting Practice: Do Individual Taxpayers Have Taxpayer Numbers?
- Accounting practice: how to check the taxpayer identification number?
- Accounting Practice: Do Branches Need to File Taxes?
- Accounting Practice: The Biggest Trouble in 2020 Accounting: How to Handle New Year's Invoices Correctly?
- Accounting training: How does an account meet accounts payable?
- Accounting training: the financial and accounting personnel will not handle these two transfers, and they must bear legal responsibility
- Accounting training: How to register manual cash journals?
Bind phone number
In accordance with the requirements of the "People's Republic of China Cyber Security Law" to strengthen the real-name authentication mechanism, and at the same time to provide a more comprehensive experience of product services, please bind your mobile phone number.
This live broadcast is a live lesson for paid students
Please make a reservation after purchasing the course
- Questions and Answers about Essential Modules in Accounting: Accounts Receivable
- Questions and answers on special interpretation modules of laws and policies: deduction of input tax
- Questions and Answers on Laws and Regulations Special Interpretation Module: Characteristics of Tax Law
- Answers to the Accounting Module: Basic Accounting
- Essential Answering Module for Accounting: Basic Accounting
- Questions and Answers about Essential Modules in Accounting: Basic Accounting
- Questions and Answers on Essential Modules in Accounting: Cashier Practices
Resolving problems APP download
Free live one-click lessons
Registration and other manual services
Accounting training hotspot ranking
- 01Accounting training: the tax bureau releases the comprehensive income tax settlement and settlement related to relevant policy issues
- 02Accounting Training: Announcement and Interpretation of the Settlement and Settlement of Comprehensive Income of Individual Income Tax in 2019
- 03Accounting Practice: Individual tax settlement and settlement for 2019
- 04Notice on the announcement of 2020 book-entry interest-bearing government bonds, savings government bonds, and the first quarter government bond issuance plan
- 05Accounting training: The tax bureau revised the announcement and interpretation of the "Declaration of Employment Security Payment Fees for the Disabled" effective January 1.
- 06Accounting Training: Announcement and Interpretation of VAT Collection and Management Issues such as the Cancellation of VAT Deduction Voucher Certification Confirmation
- 07Accounting Training: The State Administration of Taxation's amendments to some individual income tax returns will be implemented from January 1, 2020
- 08How to Anti-Checkout
- 09 Accounting Training: Special Report on Deductions
- 10Accounting Training: Preferential Policies for Accelerated Depreciation of Fixed Assets