Group 1 - The article discusses the inability to request a special VAT invoice when purchasing supermarket prepaid cards for employee benefits, as these cards are classified as single-purpose commercial prepaid cards [2][5]. - According to the regulations, the issuing or selling entity of single-purpose cards is not required to pay VAT when selling these cards or receiving prepayments for recharges [2][5]. - The purchasing entity can only obtain a general VAT invoice, and the input tax related to these expenses cannot be deducted [5]. Group 2 - A single-purpose card is defined as a prepaid voucher issued by the card-issuing enterprise, which can only be redeemed for goods or services within the same enterprise, its group, or the same brand franchise system [3]. - The card-issuing enterprise is the entity that issues single-purpose cards according to national regulations [4]. - The selling enterprise is designated by the group or brand issuing enterprise to handle sales, recharges, loss reporting, card exchanges, and refunds related to single-purpose cards [5].

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 management and implications of abnormal VAT deduction certificates, particularly in cases involving businesses that have gone missing or are untraceable, highlighting the criteria for identifying such certificates and the procedures for handling them [14]. Group 1: Abnormal VAT Deduction Certificates - Abnormal VAT deduction certificates are identified when the input tax amount exceeds 70% of the total input tax for the same period [5]. - If the cumulative input tax amount from abnormal certificates exceeds 50,000 yuan, it is flagged for further scrutiny [6]. - Businesses that fail to file tax returns or submit false declarations may have their VAT deduction certificates classified as abnormal [5][6]. Group 2: Handling Abnormal Certificates - Taxpayers with abnormal certificates that have not yet been declared for deduction or export tax refunds are not allowed to include these amounts in their calculations [8]. - For taxpayers who have already declared deductions, there are specific procedures to follow, including the potential recovery of any refunded tax amounts [9]. - Taxpayers classified as A-level credit can submit verification requests to the tax authority within 10 working days of receiving a notification regarding abnormal certificates [12]. Group 3: Policy References - The article references two key policy documents from the State Administration of Taxation that outline the management of abnormal VAT deduction certificates and the treatment of invoices issued by missing enterprises [14].

Core Viewpoint - The article discusses the handling of abnormal tax deduction certificates, outlining the criteria for categorizing invoices as abnormal and the corresponding processing methods for taxpayers [2][10]. Abnormal Certificate Criteria - Six scenarios classify invoices as abnormal tax deduction certificates: 1. Loss or theft of tax control equipment with unissued or unuploaded invoices [2]. 2. Non-compliant taxpayers failing to report or pay taxes [3]. 3. Invoices flagged by the tax management system for discrepancies [4]. 4. Invoices identified by big data analysis as potentially fraudulent or non-compliant [5]. 5. Invoices from businesses that have gone missing during their operational period, with specific conditions regarding the nature of goods and production capabilities [5][6]. 6. Invoices where the input tax exceeds 70% of total input tax or exceeds 50,000 yuan [7][8]. Processing Methods for Abnormal Certificates - Five processing scenarios for abnormal tax deduction certificates: 1. For invoices not yet declared for input tax deduction, no deduction is allowed [11]. 2. For invoices already declared, input tax must be reversed unless otherwise specified [12]. 3. For export tax refunds, if not declared or processed, refunds are not allowed [13]. 4. A-grade taxpayers can apply for verification within 10 working days if they have received abnormal certificates [16]. 5. Taxpayers can contest the classification of invoices and request verification from tax authorities [18]. Verification of Invoices - Taxpayers can verify the information of VAT invoices through the National Taxation Administration's verification platform [19]. Policy References - The article cites several policy documents that govern the management of abnormal VAT deduction certificates [21].