Article 29 of Caishui (2016) No.36 stipulates that taxpayers who apply the general tax calculation method shall be exempted from value-added tax when operating the simple tax calculation method, but the non-deductible input tax cannot be divided, and the non-deductible input tax shall be calculated according to the following formula:
Non-deductible input tax = total non-divisible input tax in the current period × (sales of simple taxable items in the current period+sales of VAT-exempt items) ÷ The competent tax authorities can settle the non-deductible input tax according to the above formula according to the annual data.
Extended data
Management expense calculation rules
Wages and additional wages and welfare expenses incurred by various departments of the company shall be charged according to the facts, and the part that does not exceed 65,438+04% of the salary payable to employees shall be deducted, and the excess part shall be subject to tax adjustment.
Trade union funds The funds for trade union activities set aside by the company according to 2% of the wages payable.
Employee education funds? 2.5% of wages payable is used for employee education. The expenses mainly include training materials, teachers' fees, outsourcing training fees, travel and transportation expenses for training teachers and outsourcing trainers, training consumables and spare parts, etc.
The housing provident fund paid by the housing provident fund company for employees is based on the post skill salary, and the extraction ratio is 10% for the company and 10% for the individual (the individual part is deducted from the individual salary).
The endowment insurance premium paid by the company for employees is 20% for the company and 8% for the individual (of which the individual part is deducted from the individual salary).
Unemployment insurance premium The unemployment insurance premium paid by the company for employees and the medical insurance premium paid by the company for employees, of which the individual part is deducted from the individual salary.
Depreciation expense: depreciation expense accrued by the Company for various fixed assets (including houses, fences, roads, equipment), office facilities, vehicles, etc. in the month of non-production, sales and operation.
Office expenses The expenses and material consumption incurred by various departments of the company due to office needs mainly refer to office supplies, office consumables, signs, seals, design drawings and internal business publicity (such as banners and publicity supplies for various activities).
Travel expenses The travel expenses incurred by various departments of the company include travel expenses, accommodation fees, crossing the bridge, meeting fees, subsidies, travel expenses, travel expenses of overseas personnel, visiting relatives according to the contract, and visiting relatives of spouses in the company.
Transportation expenses Local transportation expenses incurred by various departments of the company, including overtime, morning meeting transportation expenses and shuttle bus expenses.
Repair costs: various repair costs, such as spare parts, tools, auxiliary materials, outsourcing maintenance costs, etc. The company's various fixed assets (including houses, fences, roads and equipment), office facilities and means of transportation (excluding working vehicles of various departments).
Transportation expenses The transportation expenses incurred by various departments of the company (excluding the sales department).
Electricity and water charges generated by various office departments of public utility companies.
Vehicle expenses: gasoline expenses, road maintenance fees, vehicle maintenance fees, annual inspection fees and road maintenance fees for all vehicles of the company (including transport vehicles). (Vehicle insurance is a property insurance expense).
Business entertainment expenses: expenses used by a company for non-sales business entertainment, such as tea and hospitality meals.
Test and inspection fee: the material consumption of destructive test, laboratory test, road test and other tests in the process of production, quality inspection and quality improvement. (excluding the test consumption in the production process) The road test includes the toll for crossing roads and bridges and personnel subsidies. Office furniture, such as office desks and chairs, tool cabinets, bicycles, etc. , which is needed by the production and operation of low-value consumable companies and does not meet the accounting standards for fixed assets (the value is below 2,000 yuan or the service life is below one year).
Labor protection expenses incurred by various departments of the company for labor protection, such as labor gloves, safety helmets, heatstroke prevention and cooling supplies, etc.
The expenses incurred by a book company for purchasing books, magazines, newspapers, etc.
Cleaning expenses: materials consumed by the company's cleaning work and expenses incurred by outsourcing the cleaning company.
The expenses incurred by the security fire company in outsourcing the security company and the expenses incurred in purchasing fire-fighting consumables.
Technical development expenses The expenses incurred by the company for the technical research and development of new products, new materials and new parts, including the salaries, travel expenses and office expenses incurred by the personnel serving the technical development projects.
Property insurance company's insurance expenses incurred by insuring its various assets.
Consulting fees The expenses incurred by the company in auditing, technical consulting and project review.
Printing expenses The expenses incurred by the company in printing various internal documents, such as forms, documents, letters and business cards.
Environmental protection fees: sewage charges and assessment fees paid by the company.
Greening expenses related expenses incurred by the company for greening.
Intangible assets and long-term deferred expenses amortize the expenses of intangible assets and deferred assets amortized by the Company.
Taxes should be included in the profits and losses of tax expenditures (such as local water conservancy funds and mineral resources compensation fees, etc.). ).
Fuel costs, boiler room and other auxiliary equipment costs are incurred by various departments of the company for lighting, heating and other purposes.
Recruitment expenses incurred by the company's human resources department in the process of employee recruitment, such as: site use fee, applicant's travel expenses to the company, medical examination fee, recruitment advertisements in newspapers and magazines, etc. (excluding the travel expenses and telephone charges incurred by the company's recruiters).
Postal expenses such as postal parcels, letter fees and express delivery fees incurred in the production and operation of postal enterprises.
Communication expenses The telephone and fax expenses incurred by the company's landline and mobile phones (mobile phones, PHS, fax machines below 2000 yuan) and the expenses incurred in purchasing and maintaining the above equipment.
The expenses incurred by the company for suing or responding to the lawsuit.
Expenses incurred by the board of directors and its members to perform their functions, such as travel expenses and meeting expenses.
Inventory depreciation reserve is based on inventory cost, variable present value and withdrawal amount.
Industrial injury insurance accounts for the cost of industrial injury insurance purchased by the company for employees who formally sign labor contracts.
Expenses incurred by other departments of the company other than the above expenses.
Reference management fee Baidu Encyclopedia