Input tax refers to input tax of value-added tax. Input tax is the value-added tax paid or borne by taxpayers when they purchase goods, processing, repair and replacement services, services, intangible assets or real estate. When calculating the value-added tax, enterprises that implement the general tax method first calculate the output tax according to the current sales and the applicable tax rate, and then use the output tax to deduct the input tax paid for the goods purchased in the current period, and indirectly calculate the current tax payable.
What are the circumstances in which the input tax cannot be deducted from the output tax?
1. Goods purchased or taxable services used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption;
2. Abnormal losses of purchased goods and related taxable services;
3. Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;
4 consumer goods for taxpayers' own use as stipulated by the competent departments of finance and taxation of the State Council;
5. Freight transportation expenses and sales expenses of duty-free commodities specified in items 1 to 4 of this article.
Therefore, enterprise training fees belong to the accounting content of employee education funds, which are included in the current profit and loss according to accounting standards and carried forward to the current profit and loss at the end of the period. According to the provisions of the tax law, the part of enterprise employees' education funds that does not exceed 2.5% of the total wages and salaries can be deducted in the current period, but the excess part can be deducted in the later period, and tax adjustment is needed to confirm the extension. Accommodation and training fees for going out for training can be deducted as input. Remember to ask for a special VAT invoice. The internal training organized by the company is similar, and the equipment rental fee can also be deducted, but the meal expenses incurred cannot be deducted.
legal ground
Article 10 of the provisional regulations on value-added tax
The input tax of the following items shall not be deducted from the output tax.
(1) Goods purchased or taxable services used for non-VAT tax items, tax-exempt items, collective welfare or personal consumption;
(2) Abnormal losses of purchased goods and related taxable services;
(3) Goods purchased or taxable services consumed by products in process and finished products due to abnormal losses;
(four) consumer goods for taxpayers' own use as prescribed by the competent department of finance and taxation of the State Council;
(5) The freight for goods and the freight for selling duty-free goods as stipulated in Items (1) to (4) of this article.