一图了解增值税进项税额分摊的5种方法

Tax Calculation Methods - The article discusses the calculation methods for input tax that cannot be accurately allocated, particularly for taxpayers using both general and simplified tax methods [3][4]. - The calculation for non-deductible input tax is based on the proportion of sales from simplified tax projects and exempt VAT projects to total sales [2][4]. Applicable Situations - Advanced manufacturing enterprises, integrated circuit companies, and industrial mother machine enterprises are highlighted as applicable situations for input tax calculations when exporting goods and services [4][5]. - The article outlines various scenarios where input tax cannot be allocated, including cases involving fixed assets and intangible assets that have undergone changes in use [7][10]. Calculation Methods for Non-Deductible Input Tax - The calculation method for non-deductible input tax on fixed and intangible assets is defined as the net value multiplied by the applicable tax rate [8][10]. - For real estate projects, the calculation of non-deductible input tax is based on the construction scale of simplified tax and exempt projects relative to the total construction scale [15]. Specific Tax Policies - The article references specific tax policies and announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT adjustments and deductions for advanced manufacturing and integrated circuit enterprises [5][18]. - It emphasizes the importance of adhering to the guidelines set forth in the relevant tax announcements for accurate tax reporting and compliance [18].