Can these input VAT be deducted?，It all depends on how you handle it!

Can these input VAT be deducted?，It all depends on how you handle it! Many customers will ask us："Can this input VAT be deducted?" In fact, many input VAT can be deducted if handled well.。How can it be deducted? Guangzhou Mingxi’s Hong Kong Information Communication-has compiled the following methods for everyone。 1、Can the special invoice obtained for real estate be deducted in one go?，Depends on accounting system

Require

。

Can the input VAT be deducted in one go when acquiring real estate?，Depends on whether the accounting system

Require

Calculated according to fixed assets。Unnecessary，One-time deduction；needed，Deducted over two years (13 months)。 2、fixed assets、intangible assets、Can the special invoice obtained for real estate be deducted?，Depends on whether it is "dedicated" or "mixed"。

fixed assets、intangible assets、Real estate is exclusively used for tax calculation items using the simplified tax calculation method、VAT exempt items、Collective benefits or personal consumption cannot be deducted，Mixed use can be deducted。 3、Is it deductible to obtain a special ticket for real estate used as a staff canteen?，Depends on whether it is used "whole" or "partitioned"。 The real estate purchased by the company is used as an employee canteen，No deductions are allowed!

But there is a separate conference room (or administrative office, etc.) in the cafeteria.，Then the entire real estate can be deducted。 4、Is it possible to deduct special receipts for real estate used as employee dormitories?，Depends on whether it is used "whole" or "partitioned"。 The company purchased the entire real estate to be used as employee dormitories.，Not deductible；However, a separate room of the real estate is set aside as a warehouse，Then the entire real estate can be deducted。

5、Is the accommodation fee deductible if I obtain a special ticket?，Depends on whether you are an "insider" or an "outsider"。 Accommodation invoices for “outsiders” (corporate clients)，Even if you obtain a special ticket, you cannot deduct the value-added tax.；Accommodation expenses for “insiders” (company employees) traveling on business，Get a special invoice to deduct value-added tax。 6、Can special tickets for televisions and other equipment be deducted?，Depends on where you press。

Televisions and other equipment purchased by the company and installed in the employee canteen are not deductible；But if it is placed in a conference room, the 17% value-added tax can be deducted。 7、Can travel expenses be deducted if you obtain a special ticket?，Depends on your travel purpose。 Employee travel expenses paid by the company cannot be deducted from VAT；However, if it is used for official business inspection，VAT can be deducted。 8、Real estate that is not originally deductible，If it becomes "sexual"，can be deducted。

If real estate is purchased to provide employee benefits such as employee canteens and dormitories, the value-added tax cannot be deducted.，But later it was used for production or office space.，You can get the deduction immediately。 9、Can the special tickets obtained for purchasing clothing be deducted?，Depends on how long it's worn。 The company purchases clothing as employee benefits，VAT cannot be deducted；But if you buy

Require

Work clothes worn by employees at work，Then you can deduct the value-added tax input tax。

10、Is it deductible for purchasing mineral water and obtaining a special ticket?，Depends on how you "drink water"。 Mineral water purchased by the company，If one box is allocated per person，The input VAT cannot be deducted；But if you keep it in the office, you can just use it to cool down and quench your thirst.，You can deduct the value-added tax input tax。 11、Can illegal construction be deducted?，It depends on whether you demolish it yourself or the government。

If illegal buildings are demolished by the government in accordance with the law,，then purchase goods accordingly、design services、Input tax on construction services is not deductible，Input tax needs to be transferred out；If a company assesses the situation，Dismantle it yourself first，Then there is no need to transfer out input tax。 12、self-inflicted sin，Cannot be "offered"，God's fault，Still forgivable。

Purchased goods with abnormal loss、real estate、and purchased goods consumed in the real estate、design services、Input tax on construction services if it is caused by poor management by the taxpayer，cannot be deducted；If it was caused by God，can be deducted。 13、Can it be deducted in one go?，Depends on whether it's "embedded" or "wall mounted"。

(embedded) equipment and facilities based on real estate must be deducted in 2 years；attached to real estate，can be deducted in one go。 14、Can the special ticket obtained by the company's commuter car be deducted?，Depends on the distance between the employee’s residence and the unit。 Can the special ticket obtained by the company's commuter car be deducted?，Depends on the distance between the employee’s residence and the unit。 15、Can special tickets obtained for entertainment gifts be deducted?，Depends on who the gift is given to and how it is distributed。

The company purchases entertainment gifts for regular users，Not deductible；However, company purchases of randomly distributed promotional gifts can be deducted.。 16、Can abnormal losses (input tax related to mold and spoilage of fresh goods) be deducted?，Depends on the cause of mildew and deterioration。

fresh goods，Due to poor storage (subjective reasons) mold and deterioration，Then the value-added tax input tax on purchased goods，And the input tax on related processing, repair, repair and transportation services must be transferred out as input.。If mold and mildew deteriorate, it is not caused by poor storage (objective reasons).，There is no need to transfer out from the input。 17、Application of tax items and rates，Depends on "dry" rent or "wet" rent。

construction equipment rental company，Rent the equipment and people together，Then pay 11% value-added tax according to the construction service tax item；If you only rent equipment but not people，Then the 17% value-added tax is paid according to the tangible movable property leasing service.。 18、The level of catering service tax depends on the customer's "eating style"。 For on-site consumption at catering establishments，6% VAT applies；But customers take away the consumed takeaways，17% VAT applies。

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