1, enterprise executives can't deduct the input tax when renting a house:
Foreign individuals working in foreign-invested enterprises rent houses in China, and the rental expenses shall be borne by the enterprises. This part of the rental fee should belong to the part that personal consumption can't be deducted as stipulated in Caishui [2065438+06] No.36 document, so even if the special VAT invoice issued by the individual landlord is obtained, the taxpayer can't deduct it.
2. Employees can't deduct the input tax when renting a dormitory:
A production enterprise rents a house in a residential area to be used as a dormitory for foreign employees, which belongs to the part that the collective welfare stipulated in Caishui [2016] No.36 cannot be deducted. Therefore, even if a special VAT invoice issued by an individual landlord is obtained, the taxpayer cannot deduct it.
3. 1, 20 16 lease individual housing before may, and pay one-year rent in one lump sum for the production and operation of the enterprise. If no invoice is issued, the special VAT invoice issued after May 20 16 1 cannot be deducted.
According to the Provisional Regulations on Business Tax, if a taxpayer receives services from the construction industry or leasing industry in advance, his tax obligation will occur on the day when he receives the advance payment. Therefore, the rent received in advance before May of 1 year has generated the obligation to pay business tax, and this behavior should pay business tax.
Article 27 of Document 4.36 stipulates that goods purchased, processing and repair services, services, intangible assets and real estate used for simple taxation, items exempted from value-added tax, collective welfare or personal consumption shall not be deducted from the input tax. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.
5, for the use of rental housing units outside the staff should be based on different local regulations to determine whether it can be deducted:
An enterprise employs foreign experts to provide technical guidance services. Due to a long time, it rented a house from a residential area for its living use, and the enterprise paid the rental fee and obtained a special VAT invoice from the individual landlord.
In essence, the rental fee belongs to the expenses related to production and operation and should be deducted from the input tax. However, it should be noted that the regulations in different places are different. Some areas may think that the expenses of people outside the unit are regarded as business entertainment expenses. As the document stipulates that the business communication expenses belong to personal consumption, the input tax shall not be deducted.
The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Entrusting Local Taxation Bureau to Collect Taxes and Issue VAT Invoices (No.16 of the General Letter of the State Administration of Taxation) stipulates that "after the small-scale VAT taxpayer pays VAT, if the buyer or lessee does not belong to other individuals, he may apply to the local taxation bureau for issuing special VAT invoices. Small-scale taxpayers who cannot issue ordinary VAT invoices by themselves can sell the acquired real estate, and other individuals can apply to the local tax bureau for issuing ordinary VAT invoices. The local taxation bureau issues VAT invoices on behalf of the invoicing department through the new VAT invoice management system, and the system automatically prints the words "on behalf of" on the invoices.
The document stipulates that if other individuals rent real estate, as long as the lessee is not another individual, they can issue special invoices for value-added tax at the local taxation bureau. Because the document does not indicate that housing is not included, other individuals can also issue special invoices for value-added tax if they meet the conditions of renting housing. This solves the problem that taxpayers can't deduct the houses rented from other individuals because other individuals can't open special VAT invoices.