车辆费 各地汽车修理费、加油费进项抵扣政策（The vehicle costs around the car repairs, refueling fee deductible policy）.docVIP

车辆费 各地汽车修理费、加油费进项抵扣政策（The vehicle costs around the car repairs, refueling fee deductible policy） The policy of input and deduction for auto repair fees and fuel charges Since the implementation of the new value-added tax regulations, the local tax authorities have stipulated whether the automobile repair fees and fuel charges are allowed to be input or deducted. The explanation is rather interesting. At present, a summary is made on the interpretation of the local tax authorities, so please read them carefully. First, the cost of repair can be deducted from the input tax? Q: can the VAT on car repair be deductible? Does the value-added tax for the repair of the house (such as glass, housing, tile) be deductible? Answer: the cost of repairing cars that should be levied on the consumption tax cannot be deducted. Unit repair costs can not be deducted from the house. Dalian state tax Two, the cost of repair fees can be deducted? Answer: all repairs are not up to the standard of fixed assets, for operating expenses, belongs to the scope of VAT deduction; general maintenance expenditures reached fixed assets standard, as capital expenditure, increase the original value of fixed assets, not deductible. Three, the car repair fee input tax deductible? Q: do you have the VAT invoice for the daily repair fee of the office car which you can deduct? Answer: Although the purchase of the consumption tax shall be purchased when the car is not deductible input tax, but the car is still used in the taxable items, the repairs made as long as the special VAT invoice, the input tax can be deducted. This is similar to the cost of petrol. Four, ask: Office car with gasoline, and repair costs of value-added tax input can be deducted? Answer: of course, deductible. The input tax on the following items shall not be deducted from the output tax: (I) purchase of fixed assets; (two) the purchase of goods or taxable services for non taxable items; (three) the purchase of goods or taxable servic