How freight charges are deducted from vat
Value added tax (vat) is the second largest tax in the country's transit tax, covering a large amount of taxes and a large number of tax items, and is of considerable importance in the legislation and enforcement of our tax system
This position, which is the focus of the enterprise's tax administration, is a constant part of the qualification examinations, such as the annual examination of certified accountants, and is of great concern to those concerned. Ben
It's one of the most important and difficult to identify
The issue of the deduction of taxes against which freight charges are calculated is somewhat discounted。
Under our vat law, transportation costs incurred by general taxpayers for goods purchased outside the home, as well as transportation costs incurred by general taxpayers for the sale of goods
According to freight settlement documents
Standard invoices
Amount of freight included in
7%
Deduction rates calculated to offset deductions to the amount of taxes paid, but with freight charges, insurance
Other incidental charges, such as fees, are not subject to deductions. It is difficult to properly understand and apply this provision: whether and when freight can be set off
Questions such as which items can be deducted need to be carefully identified. These issues will be explored in this paper。
I. Basic conditions for freight deductions
(1)
The enterprise paying the freight must be a general taxpayer. Only ordinary taxpayers would address the issue of vat credits. For small taxpayers
Value added tax (vat) paid in the purchase price of goods is included in the cost of goods or goods, and freight is also included in the cost. Besides, what's here
General taxpayers
It refers to both commercial and production enterprises。
(2)
Need to obtain freight settlement documents
Name: freight invoice
I don't know. Freight settlement documents are the only legal evidence of the taxpayer's business and are also the basis for the accounting
Original documents for processing and tax processing. In the absence of invoices, it is not possible to establish the authenticity of the business or to confirm the size of the amount。
(3)
Freight settlement documents granted as credit refer to tickets issued by state-owned railways, civil aviation, road and water transport units, and for goods performed
(c) tickets issued by non-state transport units for the transport of goods for the printing of national uniform invoice seals. This is to ensure that the invoices obtained by the business have a legal source. Just come
The legitimacy of the business can only be adequately demonstrated by documents of legitimate origin。
(4)
The recipient of the services indicated in the freight invoice issued by the carrier was the same person as the holder of the invoice. This is important. It proves the services listed in the invoice
The payee or recipient is the holder of the invoice. The purpose of the tax law is to reduce the burden on taxpayers who pay freight if they hold invoices and
The person who deducts the tax is not the payer of the fee, and this would run counter to the legislative spirit of the tax law and would therefore be undesirable and illegal。
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(5)
The amount of freight paid for the goods to which the deduction is applied is the freight and construction fund indicated on the invoice issued by the transport unit. In the day-to-day transport
In addition to freight and construction funds, there are generally items such as handling charges and insurance premiums. However, of all projects, only freight and construction funds were available
Absorption is not permitted。
(6)
Taxpayers are required by law to secure these freight invoices. Freight invoices are one of the original documents and are not required to be destroyed, lost or altered. ♪ once
Damage, loss or alteration is considered to be non-obligation of freight, which cannot be offset。
