2. Purchased goods, processing, repair and replacement services, services, intangible assets and real estate for simple taxable items.
For ordinary taxpayers who pay taxes by 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.
3. Goods purchased, processing, repair and replacement services, labor services, intangible assets and real estate used for tax-free items.
4. Goods purchased, processing, repair and replacement services, labor services, intangible assets and real estate used for collective welfare.
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.
5. Goods purchased, processing, repair and replacement services, services, intangible assets and real estate for personal consumption.
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.
In the second to fifth cases, the fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above 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.
Six, abnormal loss of purchased goods, as well as related processing and repair services and transportation services.
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.
7. Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.
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.
Eight, the abnormal loss of real estate, as well as the real estate consumption of purchased goods, design services and construction services.
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.
Goods refer to materials and equipment that constitute real estate entities, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electric power, intelligent building equipment and supporting facilities.
9. Goods, design services and construction services consumed by real estate projects under construction with abnormal losses.
Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction. Goods, design services and construction services consumed by abnormal losses of real estate construction in progress refer to the theft, loss, mildew and deterioration of real estate construction in progress due to poor management, and the confiscation, destruction and demolition of real estate construction in progress due to illegal activities. Input tax corresponding to purchased goods, design services and construction services consumed by real estate under construction shall not be deducted. The goods referred to refer to the materials and equipment that constitute the real estate entity, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities.
Ten, the purchase of passenger services.
Passenger transport services refer to passenger transport services, including services provided for individual passengers through land transport, water transport and air transport. The input tax of passenger service obtained by taxpayers shall not be deducted.
1 1. Purchase loan service.
Loan service refers to the business activities of lending funds to others to obtain interest income. Such as: loan services provided by banks, interest income during the holding period of financial products, interest income from credit card overdraft, interest income from buying financial products for resale, interest income from margin financing and securities lending, interest and interest income from financing businesses such as leaseback, bill negotiation, penalty interest, bill discount and lending. The input tax on loan services obtained by taxpayers shall not be deducted.
12. Purchase catering services.
Catering service refers to the business activities of providing catering services to consumers by providing catering and catering places at the same time, and the input tax of catering services obtained by taxpayers shall not be deducted.
13. Purchase daily services for residents.
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. The input tax of residents' daily services obtained by taxpayers shall not be deducted.
14. Buy entertainment services.
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). The input tax on entertainment services obtained by taxpayers shall not be deducted.
Legal basis:
People's Republic of China (PRC) Civil Code
Article 667 A loan contract is a contract in which the borrower borrows money from the lender, repays the loan at maturity and pays interest.
Article 668 A loan contract shall be in written form, unless otherwise agreed between natural persons. The contents of a loan contract generally include terms such as loan type, currency, purpose, amount, interest rate, term and repayment method.
Article 669 When concluding a loan contract, the borrower shall, at the request of the lender, provide the true information about the business activities and financial status related to the loan.
Article 670 Interest on a loan shall not be deducted from the principal in advance. If the interest is deducted from the principal in advance, the loan will be repaid according to the actual loan amount and the interest will be calculated.
Article 671 Where the lender fails to provide the loan on the agreed date and amount, thus causing losses to the borrower, it shall compensate for the losses. If the borrower fails to collect the loan according to the agreed date and amount, it shall pay interest according to the agreed date and amount.