欢迎扫描下方二维码关注： 企业日常经营中, 租赁房屋用于办公或 员工宿舍的情形, 取得的增值税专用发票, 其进项税额能否抵扣? 根据《财政部 国家税务总局关于全面 推开营业税改征增值税试点的通知》(财税 〔2016〕 36号) 附件: 1.营业税改征增值税试 点实施办法规定: 第二十七条 下列项目的进 项税额不得从销项税额中抵扣： (一)用于简易计税方法计税项目、免 征增值税项目、集体福利或者个人消费的购 进货物、加工修理修配劳务、服务、无形资产 和不动产。其中涉及的固定资产、无形资产、 不动产, 仅指专用于上述项目的固定资产、无 形资产（不包括其他权益性无形资产）、不动 产 纳税人的交际应酬消费属于个人消费。 根据《财政部 税务总局关于租入固定资 产进项税额抵扣等增值税政策的通知》(财 来源山西税务税宣速递 欢迎扫描下方二维码关注： 登录电子税务局后,可以通过以下操作查 询当前企业财务负责人和办税人员信息: 财务负责人信息查询 方式一 | 以企业业务登录电子税务局, 点 击【我要查询】-【一户式查询】-【纳税人信息 查询 | 全国统一规范电子税务局 | (9 山西 | 首页 | 我要办税 我要查询 | 公众 ...

Core Viewpoint - The article discusses the eligibility and calculation methods for input tax deductions on tax-exempt agricultural products purchased from farmers' cooperatives by general VAT taxpayers [4][5]. Group 1: Eligibility for Input Tax Deductions - General VAT taxpayers can deduct input tax when purchasing tax-exempt agricultural products from registered farmers' cooperatives [2][5]. - The agricultural products must be listed in the "Scope of Agricultural Products Taxation" as per the relevant notification [5][6]. Group 2: Calculation of Input Tax Deductions - Input tax deductions can be calculated based on the purchase price of agricultural products as stated on the invoices, with a deduction rate of 9% for general agricultural products [4]. - For agricultural products used in the production or processing of goods with a 13% tax rate, the deduction rate is 10% [4].

Policy Basis - The article discusses the regulations regarding the deduction of input VAT for domestic passenger transport services, allowing taxpayers to deduct the input VAT from the output VAT based on the relevant invoices [3][5]. - It cites the announcement from the Ministry of Finance, State Administration of Taxation, and General Administration of Customs, which outlines the conditions under which input VAT can be deducted [3]. Conditions for Deduction - Not all situations allow for the deduction of input VAT; the invoices must comply with the regulations and the basic rules for input VAT deduction [5]. - Specific items are listed where input VAT cannot be deducted, including those related to simplified taxation methods, exempt projects, and personal consumption [6]. Income Recognition for Rental Income - The article explains the recognition of rental income according to the Enterprise Income Tax Law, stating that rental income should be recognized based on the payment terms agreed in the contract [13]. - It also mentions that if rental income is received in advance for a period extending into future years, it can be recognized evenly over the rental period [14].

Group 1 - The core business model discussed is the "company + farmer" model, which allows companies to engage in livestock and poultry farming while providing a stable buyback price for farmers, ensuring their income security [3][5]. - This model enables companies to enjoy corporate income tax exemptions, particularly for livestock and poultry farming, as well as other agricultural activities [4][6]. - Specific projects that are exempt from corporate income tax include the breeding of livestock and poultry, cultivation of various crops, and services related to agriculture, forestry, animal husbandry, and fishery [6][7]. Group 2 - The policy stipulates that since January 1, 2010, companies adopting the "company + farmer" model for livestock and poultry farming can sign contracts with farmers, providing them with necessary resources while retaining ownership of the livestock [7]. - The tax exemption policy is detailed in various regulations and announcements from the National Taxation Administration, which outlines the eligibility criteria and specific projects that qualify for tax benefits [8].

Core Viewpoint - The article discusses tax incentives for agricultural producers, specifically focusing on the value-added tax (VAT) deductions available for taxpayers purchasing agricultural products from producers, aimed at promoting the development of rural specialty industries [2][3]. Tax Incentives - Taxpayers purchasing agricultural products from producers can deduct input VAT based on the purchase price indicated on the invoices, with a deduction rate of 9% starting from April 1, 2019. For agricultural products used in the production or processing of goods with a 13% tax rate, the deduction rate is 10% [2]. - Taxpayers whose input VAT has been determined through a fixed deduction method will continue to follow the relevant regulations for fixed deductions [2]. Eligibility Conditions - The tax incentives apply to taxpayers who purchase self-produced agricultural products sold by agricultural producers [3]. Policy Basis - The tax incentives are based on the "Interim Regulations on Value-Added Tax of the People's Republic of China" and notifications from the Ministry of Finance and the State Administration of Taxation regarding VAT rate adjustments [4].

Group 1 - The article discusses the limitations on input VAT deduction, specifically highlighting that expenses related to employee welfare, such as travel expenses for family visits, are not deductible [5][12]. - It emphasizes that the nature of expenses incurred for employee travel is considered collective welfare, thus the corresponding input VAT cannot be deducted from the output VAT when calculating taxable amounts [5][12]. Group 2 - The article outlines the tax implications of renting construction equipment, noting that whether or not operators are provided affects the invoicing category and applicable tax rates [10][12]. - Two scenarios are presented: if operators are provided, the invoice should be issued under "construction services" with a VAT rate of 9% for general taxpayers; if no operators are provided, it falls under "rental of tangible assets" with a VAT rate of 13% for general taxpayers [12][13]. - A reminder is included that from January 1, 2023, to December 31, 2027, small-scale taxpayers can benefit from a reduced VAT rate of 1% on taxable sales revenue [13].

Core Viewpoint - The article discusses the tax implications for small-scale taxpayers in China, particularly when their annual taxable sales exceed 5 million yuan, necessitating a transition to general taxpayer status [10][12]. Group 1: Taxpayer Classification - Small-scale taxpayers must register as general taxpayers if their annual taxable sales exceed 5 million yuan, with exceptions for specific cases [12]. - The "annual taxable sales" is calculated over a continuous period of up to 12 months or four quarters, not based on the natural year [14]. Group 2: Tax Deduction Rules - Input tax cannot be deducted for equipment purchased for employee welfare, such as cafeteria equipment, while it can be deducted for equipment used in business operations, like restaurant kitchen equipment [4]. - If a company fails to register as a general taxpayer in a timely manner, it will face penalties, including the inability to deduct input tax and potential impacts on the company's credit due to late tax filings [16]. Group 3: Registration Process - The registration process for becoming a general taxpayer involves logging into the electronic tax bureau, selecting the appropriate modules, and submitting the necessary forms [19].

Group 1 - The article discusses the regulations regarding the input tax deduction for domestic passenger transportation services, specifically for employees under labor contracts and dispatched workers [2][3] - It emphasizes that the input tax incurred from transportation services for dispatched workers should be deducted from the output tax by the employing unit [2] Group 2 - The article includes reminders about tax declaration deadlines and the implementation of new tax forms starting from October 1, 2025, for corporate income tax prepayment [13][14] - It mentions that internet platform enterprises are required to report identity and income information of operators and employees within the platform during October 2025 [15][16]

Group 1 - The article discusses the unified collection of new student information for insurance registration by schools, highlighting the convenience for students [2] - The personal payment standard for college students under the urban and rural resident basic medical insurance for the year 2026 is set at 400 yuan per person [2] - Students can pay their insurance fees in a lump sum upon enrollment, and if there are adjustments to the payment standard during the payment period, no additional payment is required [2] Group 2 - The article provides two convenient payment methods for students: self-service payment through the "Dalian Natural Person Social Security Payment" WeChat mini-program or through school registration [2]

Core Viewpoint - The article discusses the tax benefits for businesses purchasing agricultural products directly from producers, highlighting the ability to deduct input VAT based on specific rates, which can significantly reduce costs for companies involved in food production [5][6]. Group 1: Tax Deduction Policy - Since April 1, 2019, taxpayers purchasing agricultural products can deduct input VAT at a rate of 9% based on the purchase price indicated on the sales invoice [5]. - For agricultural products used in the production of goods subject to a 13% tax rate, the deduction rate increases to 10% [5]. - Taxpayers who have already implemented a fixed deduction for input VAT on agricultural products must follow the relevant regulations for that fixed deduction [5]. Group 2: Eligibility Criteria - The policy applies only to agricultural products sold directly by agricultural producers; purchases from wholesalers do not qualify for this tax deduction [4][6].