增值税进项税额转出（VAT input tax roll out）.docVIP

增值税进项税额转出（VAT input tax roll out） The VAT tax deduction system will be adopted in value-added tax in China, but under certain circumstances, the amount of input tax paid by taxpayers has to be turned out. At present, the amount of input tax transferred mainly in the following situations: (1) for taxpayers who purchase goods and products, products of non normal loss; (2) the goods or taxable services for taxpayers who purchase the change of use, such as for non taxable items, tax exempt items or collective welfare and personal consumption. This kind of situation has two input tax deductible is to turn out, is not because the original purchase of goods or taxable services have VAT input tax deduction, has lost the source of credit. Other circumstances out of input tax need, commercial enterprises receive Pingxiao rebate supply enterprises, export enterprises should be included in the cost of main business should not be exempted from tax deduction and calculation according to the exemption, credit and refund approach. In this paper, the first two cases of tax input tax issues related to an analysis. I. about abnormal losses The implementation of the VAT regulations according to rules, non normal loss refers to the normal production and operation in the process of loss and loss, including: (1) loss of natural disasters; (2) caused by theft or deterioration and loss of poor management; (3) other non normal loss. The tax law uses positive enumeration for abnormal losses. The tax law does not list abnormal losses. However, it is still necessary to analyze, study and judge whether the losses in some special cases are abnormal or not and how to turn out the amount of input tax that has been deducted. (1) if there is still some value to be paid for the damaged inventory, how can the input tax be transferred out? Generally speaking, the damaged inventory, except for the loss of goods, even if it is used as a waste, is also of certain processing value. Then, will the input tax