欢迎扫描下方二维码关注： 来源： 北京税务 本文政策依据： 《 中华人民共和国企业所得税法实施条例 》 高新技术企业 关联内容 高新技术企业看过来！税收优惠如何享？ 伪造资料骗享高新技术企业税收优惠不可取！ 高新技术企业政策干货你掌握了吗？ 链接： 热点"京"选 | 国家需要重点扶持的高新技术企业需符合哪些条件？ 来源 北京税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 中国EFF 网友@中国税务提问 "中国税务"答复 根据《国家税务总局关于 纳税人认定或登记为一般纳税人前 进项税额抵扣问题的公告》(国家 税务总局公告2015年第59号 ) 第一条规定,纳税人自办理税务登 记至认定或登记为一般纳税人期间 取得了增值税扣税凭证,需要同时 满足两个条件,才能在认定或登记 为一般纳税人后抵扣进项税额: 一是未取得生产经营收入,二是 未按照销售额和征收率简易计算 应纳税额申报缴纳增值税。 也就是说, ...

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Core Viewpoint - The article discusses the rules and regulations regarding the deduction of input VAT for fixed assets in financing leasing, differentiating between direct leasing and sale-leaseback models [1]. Group 1: Direct Leasing Model - In the direct leasing model, the lessor purchases or produces assets and directly leases them to the lessee, who pays rent and gains usage rights. The lessee treats this as a purchase of self-owned assets, allowing for input VAT deduction [2]. - Input VAT deduction rules include: 1. Requirement for invoices: The lessee must obtain a special VAT invoice from the lessor, typically at a tax rate of 13% or 9% for real estate [3]. 2. Deduction subject: The lessee must be a general VAT taxpayer (small-scale taxpayers cannot deduct) [3]. 3. Usage restrictions: The leased asset must be used for taxable projects; input VAT cannot be deducted if used for exempt projects, collective welfare, or personal consumption [3]. - The deduction timing is generally aligned with the rent payment period, allowing for input VAT to be deducted in installments as invoices are received [4]. Group 2: Sale-Leaseback Model - The sale-leaseback model involves the lessee selling an asset to a financing lease company for financing purposes, which then leases the asset back to the lessee. This model is defined under specific regulations [5]. - In the sale-leaseback scenario, the sale of the asset to the leasing company is not subject to VAT, and no sales revenue is recognized by the lessee [6]. - If the sale constitutes a substantive sale, the lessee must pay VAT on the sale and can issue a special VAT invoice for the lessor to deduct input VAT; subsequent leasing payments can also allow for input VAT deduction [6].

Core Viewpoint - The article discusses the implications of transitioning from small-scale taxpayer status to general taxpayer status under the VAT system, highlighting both the benefits and potential risks associated with this change [2][5]. Group 1: VAT Small-Scale Taxpayer Regulations - The standard for small-scale VAT taxpayers is set at an annual taxable sales amount of 5 million yuan or below [2]. - Small-scale taxpayers can enjoy certain tax exemptions, such as being exempt from VAT if quarterly sales do not exceed 300,000 yuan, and a reduced VAT rate of 1% instead of the standard 3% [2][3]. Group 2: Business Strategies and Risks - There are discussions about using multiple identities to register several companies to keep sales under the small-scale taxpayer threshold, thereby continuing to benefit from tax exemptions [4]. - This "splitting" strategy poses significant legal risks, as it involves misrepresenting the actual business operations and could lead to legal consequences if discovered [5][6]. Group 3: Benefits of Becoming a General Taxpayer - Upgrading to general taxpayer status can provide advantages, such as eligibility for certain project bids that require specific company qualifications [7].

Group 1 - The article discusses the eligibility of companies for the "Six Taxes and Two Fees" reduction policy, indicating that small-scale VAT taxpayers and small micro-profit enterprises can enjoy this benefit even if they have already received other tax incentives [2][3]. - The order of enjoying the "Six Taxes and Two Fees" reduction is that it is an additional benefit on top of other existing incentives, with the calculation base being the taxable amount after deducting previous reductions [2][3]. - Newly established companies registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" reduction if they meet specific criteria, such as having fewer than 300 employees and total assets not exceeding 50 million [3][4]. Group 2 - Companies that are not classified as small micro-profit enterprises at the parent level cannot benefit from the "Six Taxes and Two Fees" reduction even if their branches qualify [4]. - Foreign enterprises registered as general VAT taxpayers are not eligible for the "Six Taxes and Two Fees" reduction policy [5]. - Changes in the status of small micro-profit enterprises due to corrections in corporate income tax annual reports require corresponding adjustments in the "Six Taxes and Two Fees" declarations [6]. Group 3 - When a small-scale VAT taxpayer transitions to a general taxpayer, they will no longer enjoy the "Six Taxes and Two Fees" reduction from the effective date of the change, but they can still benefit from the reduction for the tax periods prior to the transition [6]. - For taxes that are declared annually or quarterly, companies must differentiate between the periods before and after the change in taxpayer status to calculate the taxable amount accordingly [6].