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Notice of the Ministry of Finance and the State Administration of Taxation on the Value-added Tax Policies for the Deduction of Input Taxes on Rented Fixed Assets and Other Matters

财政部、税务总局关于租入固定资产进项税额抵扣等增值税政策的通知

  • Notice of the Ministry of Finance and the State Administration of Taxation on the Value-added Tax Policies for the Deduction of Input Taxes on Rented Fixed Assets and Other Matters
  • 财政部、税务总局关于租入固定资产进项税额抵扣等增值税政策的通知

  • (No. 90 [2017] of the Ministry of Finance)
  • (财税〔2017〕90号)

  • The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps:
  • 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:
  • You are hereby notified of the value-added tax (”VAT”) policies for the deduction of input taxes on rented fixed assets and other matters as follows:
  • 现将租入固定资产进项税额抵扣等增值税政策通知如下:
  • I. As of January 1, 2018, where fixed assets and immovable properties rented by taxpayers are used for both taxable items to which the general tax computation method applies and taxable items to which the simple tax computation method applies, VAT-exempt items, collective welfare or individual consumption, the input taxes thereon are allowed to be credited against the output tax in full amount.
  •   一、自2018年1月1日起,纳税人租入固定资产、不动产,既用于一般计税方法计税项目,又用于简易计税方法计税项目、免征增值税项目、集体福利或者个人消费的,其进项税额准予从销项税额中全额抵扣。
  • II. As of January 1, 2018, the income from the overdue transport tickets and certificates that are sold by taxpayers but have not been consumed or obtained by customers during the specified periods shall be subject to VAT according to provisions on “transport services.” The income from the ticket return charges and service charges collected by taxpayers from customers for returning tickets to the latter, among others, shall be subject to VAT according to provisions on “other modern services.”
  •   二、自2018年1月1日起,纳税人已售票但客户逾期未消费取得的运输逾期票证收入,按照“交通运输服务”缴纳增值税。纳税人为客户办理退票而向客户收取的退票费、手续费等收入,按照“其他现代服务”缴纳增值税。
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