增值税转型期间应关注的问题（Problems should be paid attention to during the transition of value-added tax）.docVIP

增值税转型期间应关注的问题（Problems should be paid attention to during the transition of value-added tax） According to the provisions of tax [2008]170, since January 1, 2009, the value-added tax general taxpayer purchase (including donation and investment, the same below) or (including self expansion and installation, the same below) the input tax of fixed assets, according to the relevant provisions of the tax Temporary regulation and the Provisional regulations on VAT implementation rules with the special VAT invoice, customs import VAT payment and shipping expenses settlement documents from the output tax deductible. Attention should be paid to this article and the rules: (1) the fixed assets which may be deducted from the input tax amount refer to the machines, machines, transportation means and other equipment, tools and appliances related to the production and operation of the use period of more than 12 months. In the implementation, and how to production management; whether it includes indirect? Such as enterprises in order to office, staff training, medical services and purchase of equipment and other fixed assets, whether it belongs to the scope of the deductible. I think the indirect input tax of fixed assets should be judged according to the closely related, office, staff training is mainly for the production of services, should belong to the scope of the deductible, medical services are more likely attributable to the scope of collective welfare, should not deductible. For professional training institutions and medical and pension institutions, their medical services belong to non VAT taxable items, and the input tax for the purchase of fixed assets is not allowed to be deducted. (2) non VAT taxable items refer to the construction of non value added tax taxable services, the transfer of intangible assets, the sale of immovable property and the construction of real estate. Therefore, the value-added tax on the goods (including inventory and engineering materials) that