How to deal with the taxpayer who has registered registration, how to deal with the amount of input tax that has not been deducted before transferring?

In order to further support the development of small and micro enterprises, the Ministry of Finance and the State Administration of Taxation jointly issued the "Announcement of the General Administration of Taxation of the Ministry of Finance on the VAP for small -scale taxpayers" (No. 15, 2022), and clarified from April 2022 From the 1st to December 31, 2022, a small value -added taxpayer applied for taxable sales income of a small value -added taxpayer, exempting value -added tax for a value -added tax; Essence On the same day, the taxation department also issued the "Announcement of the State Administration of Taxation on Small -scale taxpayers exempts VAT and other collection management issues (2022 No. 6, hereinafter referred to as the" Announcement "). Including duty -free or abandonment of tax -free invoices, red terms invoice, and filling in the application form.

Related question and answer

ask

From 2018 to 2020, the taxpayer who has been registered for transfer registration will be included in the "Taxes and Fees -the amount of input tax to be deducted" in accordance with the regulations. For subjects, can this part of the input tax be deducted from the output tax and what should I do?

answer

From 2018 to 2020, the transfer registration policy was introduced for three consecutive years. The withdrawal of the tax amount is used to traceable and adjust the taxable amount generated by the discount and return of sales during its general taxpayers. At present, the transfer registration policy has expired, and how to deal with the relevant tax amount of the subject accounting, Article 4 of the Announcement clearly stipulates that the account accounting is included in the account of the "taxable tax -to be deducted input tax" subject accounting. The balance as of March 31, 2022, in 2022, can be included in related subjects such as fixed assets, intangible assets, investment assets, and inventory. Depreciation and amortization are no longer adjusted; for parts that cannot be divided in 2022, one -time corporate income tax or personal income tax tax can be deducted.

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