1. Which special invoices cannot be deducted?
(1) Falsely issuing special VAT invoices
First of all, we should pay attention to: never buy special VAT invoice deduction for the so-called "tax avoidance". This is a serious violation of the invoice management measures, the tax collection and management law and other laws and regulations. Once found out, it is not only possible to deduct the input tax, but also to pay fines and late fees. If the circumstances are serious, you may have to sit at the bottom.
(2) Non-compliant special VAT invoices
Special VAT invoices used for deduction shall have written contracts, payment vouchers and statements or invoices of overseas units. Incomplete information, no special invoice seal, altered invoice face, incomplete invoice face information, etc. Cannot be used as a deduction voucher.
(3) Special VAT invoices used for simple tax items, exemption from VAT, collective welfare or personal consumption to buy goods, services, intangible assets and real estate cannot be deducted.
The simple tax calculation method refers to the general taxpayer who has a specific taxable behavior stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, and can choose to apply the simple tax calculation method for tax calculation. For ordinary taxpayers who apply the simple tax method, the input tax of the simple tax method tax items shall not be deducted. For example, general taxpayers of real estate development enterprises sell self-developed old real estate projects, and general taxpayers provide construction services for old construction projects. Exemption from VAT refers to the items exempted from VAT stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Such as: pension services provided by pension institutions, marriage introduction services, educational services provided by schools engaged in academic education, and self-produced agricultural products sold by agricultural producers. Collective welfare refers to the expenses incurred by various internal welfare departments provided by taxpayers, including the equipment, facilities and maintenance expenses of collective welfare departments such as staff canteen, staff bathroom, barber shop, infirmary, nursery and sanatorium. Personal consumption refers to the expenditure of goods, services and services consumed by taxpayers' employees. Such as: social entertainment consumption, employee personal vehicle refueling costs, etc. Taxpayers' social and entertainment consumption belongs to personal consumption.
Note: The above-mentioned fixed assets, intangible assets and real estate only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above-mentioned projects. If the input tax amount obtained by taxpayers is used not only for normal VAT payment items, but also for simple taxation items, VAT exemption items, collective welfare or personal consumption, the input tax amount can be deducted. If an enterprise purchases real estate for the construction of a staff canteen, it cannot deduct the value-added tax; However, if two rooms are separated from the purchased property for normal office work, the full value-added tax special ticket obtained from the purchased property can be used for input tax deduction.
(four) abnormal losses of purchased goods and related processing and repair services and transportation services; Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses; Abnormal losses of real estate, as well as purchased goods, design services and construction services consumed by the real estate.
Among them, the abnormal loss of purchased goods refers to the theft, loss, mildew and deterioration of goods due to poor management, and the confiscation, destruction and demolition of goods due to illegal activities. The input tax corresponding to goods and related processing, repair and replacement services and transportation services shall not be deducted. The purchased goods, processing, repair and replacement services and transportation services consumed by products and finished products with abnormal losses refer to the theft, loss, mildew and deterioration of products and finished products caused by poor management, and the confiscation, destruction and dismantling of products and finished products caused by violations of laws and regulations. The input tax corresponding to purchased goods, processing, repair and replacement services and transportation services consumed by products and finished products shall not be deducted. Abnormal loss of real estate refers to the theft, loss, mildew and deterioration of real estate due to poor management, and the confiscation, destruction and demolition of real estate due to violation of laws and regulations. The input tax corresponding to the real estate and its purchased goods, design services and construction services shall not be deducted.
(5) Passenger transport services, loan services, catering services, residents' daily services and entertainment services purchased by taxpayers. Special VAT invoices obtained from these services are not allowed to deduct VAT.
Among them, passenger transport service refers to passenger transport service, including passenger transport service provided for individual passengers through land transport, water transport and air transport. Loan service refers to the business activities of lending funds to others to obtain interest income. Special attention should be paid to paying the loan-related investment and financing consulting fees, handling fees and consulting fees given to the borrower, and the special tickets obtained cannot be deducted. Catering service refers to the business activities of providing catering services to consumers by providing both catering and catering places. Residents' daily services refer to the services mainly provided to meet the daily needs of residents and their families, including municipal affairs, housekeeping, wedding, pension, funeral, nursing, relief, beauty salon, massage, sauna, oxygen bar, pedicure, bathing, dyeing, photography, printing and so on. Entertainment service refers to the business of providing places and services for entertainment activities. Specifically, it includes: karaoke bars, dance halls, nightclubs, bars, billiards, golf, bowling and entertainment (including shooting, hunting, horse racing, game machines, bungee jumping, karting, hot air balloons, paramotors, archery and darts).
(6) Deduction of general taxpayers during the counseling period. When the comparison results are not returned or the comparison is inconsistent, the input tax is not allowed to be deducted. Generally speaking, the certified invoice of the current month needs to be declared every other month before it can be filled in the declaration form for deduction.
(seven) to buy agricultural products from wholesale retailers, or to buy non-self-produced agricultural products from agricultural producers, no purchase invoices shall be issued, and no input shall be deducted. Only units and individuals directly engaged in agricultural production can deduct self-produced duty-free agricultural products, and the input tax is calculated according to the purchase price and the deduction rate of 13% based on the purchase invoice.
Second, what are the constitutive elements of the crime of tax evasion?
1, infringing object
Is the national tax collection and management system. The crime of tax evasion violates the laws and regulations of the state tax collection and management, destroys the normal order of tax collection and management, and causes losses to the state tax revenue.
2, the objective aspect
It shows that taxpayers make false tax returns or fail to declare by means of deception or concealment, and the tax evasion accounts for more than 10% of the tax payable, and the withholding agent fails to pay or underpays the tax withheld and remitted by the above means, which is relatively large.
The Criminal Law Amendment (VII) no longer makes specific legislative provisions on the specific amount of tax evasion, and the judicial organs will make judicial interpretations and make timely adjustments according to the complicated actual situation.
If the amount of repeated tax evasion is large and untreated, it shall be calculated according to the accumulated amount. The amendment also stipulates that for tax evasion, if the tax authorities pay the tax payable and late fees after issuing a notice of recovery according to law, they will not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion or have been punished twice by tax authorities within five years.
3. Subject of crime
It is a special subject, including taxpayers and withholding agents, as well as individuals and units.
4. Subjective aspects
It is intentional and has the purpose of evading tax obligations and seeking illegal interests. Failure to pay taxes or evade taxes due to negligence does not constitute the crime of tax evasion.
The above is about which special invoices can't be deducted. If it is a special invoice that cannot be deducted, it cannot be deducted.