Can tobacco and alcohol invoices be deducted?

Can the special ticket obtained by the enterprise to buy tobacco and alcohol be deducted? Some friends often encounter this problem. I'll sort out the relevant contents for you. Have a look.

Can the special ticket obtained by the enterprise to buy tobacco and alcohol be deducted?

The special VAT invoice issued by the purchased tobacco and alcohol cannot be deducted. The reason for this is the following：

1, according to the People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the revision.

Article 10 of the Notice (Guo Shui Fa [2006]156) stipulates: "General taxpayers may not issue special invoices for consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics."

2. Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

3. If the wine purchased by the buyer's enterprise belongs to the final consumption link, no matter how much it is purchased, it is the seller's retail behavior, and the seller cannot issue a special invoice.

4. Article 10 of the Provisional Regulations on Value-added Tax stipulates that 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 taxable items, VAT exempted items, collective welfare or personal consumption;

Article 22 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that the personal consumption mentioned in Item (1) of Article 10 of the Regulations includes the social and entertainment consumption of taxpayers.

Accordingly, drinks purchased by enterprises, whether for personal use or for entertaining customers, belong to personal consumption, and their input tax cannot be deducted.

Therefore, the purchase of tobacco and alcohol can not obtain a special VAT invoice, let alone a deduction.

Treatment of customs import goods deducting value-added tax

Taxpayers who have obtained the special payment letter for customs import value-added tax or the special invoice for value-added tax that exceeds the certification deduction period shall deduct the input tax according to the procedures stipulated in the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Deduction of Expired Value-added Tax Deduction Vouchers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.50, 20 1 1).

Taxpayers should pay attention to the deduction time limit of different deduction vouchers. The current policy stipulates that the certification period of special VAT invoices and customs import VAT payment vouchers is 180 days, while agricultural product purchase invoices, agricultural product sales invoices and tax payment vouchers have no specific deduction time limit.

Can the special ticket obtained by the enterprise to buy tobacco and alcohol be deducted? In fact, it is very simple and cannot be deducted, because enterprises can't issue special invoices for value-added tax when purchasing tobacco, alcohol and food, and of course they can't deduct input tax. Therefore, the purchase of tobacco and alcohol by enterprises, whether for business activities or personal consumption, can not be deducted from the value-added tax. Welcome everyone to learn the accounting knowledge of tobacco, alcohol and food, and you will certainly gain something.