增值税进项税额转出的几种情况（Several cases of VAT input tax
roll out）
Several cases of VAT input tax roll out
The VAT tax deduction system will be adopted in value-added tax in China, but under certain circumstances, the amount of input tax paid by taxpayers has to be turned out. At present, the amount of input tax transferred mainly in the following situations: (1) for taxpayers who purchase goods and products, products of non normal loss; (2) the goods or taxable services for taxpayers who purchase the change of use, such as for non taxable items, tax exempt items or collective welfare and personal consumption. This kind of situation has two input tax deductible is to turn out, is not because the original purchase of goods or taxable services have VAT input tax deduction, has lost the source of credit. Other circumstances out of input tax need, commercial enterprises receive Pingxiao rebate supply enterprises, export enterprises should be included in the cost of main business should not be exempted from tax deduction and calculation according to the "exemption, credit and refund" approach. In this paper, the first two cases of tax input tax issues related to an analysis.
I. about abnormal losses
The implementation of the VAT regulations according to "rules", "non normal loss" refers to the normal production and operation in the process of loss and loss, including: (1) loss of natural disasters; (2) caused by theft or deterioration and loss of poor management; (3) other non normal loss. The tax law uses
"positive enumeration" for "abnormal losses". The tax law does not list "abnormal losses"". However, it is still necessary to analyze, study and judge whether the losses in some special cases are abnormal or not and how to turn out the amount of input tax that has been deducted.
(1) if there is still some value to be paid for the damaged inventory, how can the input tax be transferred out?
Generally speaking, the damaged inventory, except for the loss of goods, even if it is used as a waste, is also of certain processing value. Then, will the input tax of the inventory be transferred out? How should it be transferred out?
Example 1.. An enterprise is a general taxpayer of value-added tax. It purchases a batch of 100 thousand yuan worth of wires, and the input tax is 17 thousand yuan. Due to fire in the warehouse, all the wires were burned, and the enterprise will scrap the metal as a waste, and get 5850 yuan. The fina
ncial department of the unit believes that the residual metal shall be paid in accordance with the regulations, and the amount of input tax in the corresponding portion can be deducted without turning out. The calculation process of burned wires for the VAT items: scrap metal does not tax the income of 5850 / (1+17%) =5000 yuan, VAT 5000 * 17%=850 yuan, should be transferred out of the input tax of 17000 * (100000-5000), 100000=16150 yuan, 17000-16150=850 yuan can offset the amount of input tax, output tax is equal to the processing of scrap metal that is, scrap metal and 0. VAT payable
This view seems reasonable, but there is no basis in law, and
deductible
the cost of purchasing and processing of waste stock income is not comparable to the difference between the actual cost of inventory damage is not appropriate. The burned wires, has lost its purpose, not to enter the next circulation normal, due to natural disasters "obviously belong to the VAT regulations" in the "non normal loss", the VAT should all turn out, at the same time, the treatment of residual metal should be in accordance with the regulations provided the output tax: 5850 83019 (1+17% * 17%=850 yuan).
(two) whether or not the loss of the insured goods shall be transferred out of the input tax?
2. cases of 1 cases for the enterprise, assuming the wires have been investment property insurance, a
nd insurance compensation 58500 yuan, for the treatment of VAT has two points: (1) the insurance company compensation shall be regarded as sales, according to the amount of compensation subject to VAT: 58500 / (1+17%) * 17%=8500 yuan, at the same time input the amount of inventory can also be deducted; (2) the wire was burned, the abnormal losses has become a reality, so the input tax amount of 17000 yuan should all turn out, insurance compensation should not subject to vat.
In the case of non full compensation by the insurance company, the calculation of the first view is obviously more advantageous to the enterprise. But in the stock of natural disasters has damaged the case, make the input tax turn is not only the requirements of the tax law, and inventory damage would not be possible since the realization of sales, so the insurance companies to obtain compensation does not involve tax, should
not be subject to VAT, only included in taxable income. So I think the second treatment is correct.
(three) whether the goods confiscated or forced to be purchased at low prices shall be transferred out of the input tax amount;
In China, some special commodities have been put into operation and the restrictions on the circulation of some commodities have also been limited. Without the permit to operate the relevant goo
ds, or to prohibit the circulation of goods shipped to other places, may be confiscated, or by the relevant government departments at a low price to force the acquisition.
Should the goods confiscated or purchased at a low price be transferred out of the input tax as abnormal loss?
Example 3. A goods operated by an enterprise are prohibited from circulating goods in different places. The enterprise will be a number of 100 thousand yuan worth of A goods shipped to a place, sales, the local industry and commerce departments investigated and dealt with, and was 50 thousand yuan at a low price to force the acquisition. Enterprises in the tax treatment, to buy cheap goods A as "non normal loss", from the input tax 17 thousand yuan, at the same time, think that sales is not achieved, and therefore not subject to vat.
The author thinks, this enterprise is handled like this is undeserved. The goods were confiscated, does not belong to the tax law are "non normal loss" category; at the same time, the goods were confiscated, it doesn't mean it pulled out of the normal circulation, to auction in the relevant departments, the
goods will continue to carry out normal circulation, so for the confiscation of goods, enterprises should
according to the sales processing, subject to vat. But according to the business sector, the purchase price of 50 thousand yuan subject to VAT, the tax department will take "the price is obviously low and without proper justification and requirements according to the approved sales to adjust its output tax? I think, on the one hand, the price is "significantly lower", on the other hand, goods are not enterprises compulsory acquisition of subjective will to decide, is the direct result of the illegal operation, so the price is significantly lower "should be" no justification ", according to the approved sales should adjust its output tax.
(four) if taxpayers sell goods at low prices, should they turn out the input tax according to "abnormal losses"?
Due to the upgrading of products, structural adjustment, and changes in the market, taxpayers tend to be low, even lower than the sale price of products cost, in this case, the State Administration of Taxation issued "2002" No. 1103 made clear, namely "if liquidity is not lost or damaged, just because the market changes, lower prices, value to reduce the amount of" do not belong to the implementation of the "Provisional Regulations on value added tax" rules for "non normal loss", not transferred out as the input taxes. But there is a case for practice, namely the damage of inventory, in addition to theft and other reasons the loss occurs, as long as the goods still exist, or there are remnants of 1 cases, a
s the example, there is a point value, the taxpayer is likely to abuse the No. 1103 without input tax turn and, in accordance with the low price