增值税抵扣勾选的6种情形 | VAT Deduction Selection Guide

不是所有票都能勾！增值税抵扣勾选的6种情形

Not All Invoices Can Be Selected! 6 Situations for VAT Deduction Selection

一、用途不正的发票

1. Invoices for Improper Purposes
员工福利类：员工聚餐、团建活动、节日礼品...这些都是让员工开心的事，但对应的进项税可不能让你开心地抵扣哦。
Employee benefits: employee dinners, team-building activities, holiday gifts... These are things that make employees happy, but the corresponding input tax cannot be happily deducted.
个人消费类：老板买的茶叶、办公室的咖啡机，虽然放在公司，但本质上还是个人消费。
Personal consumption: tea bought by the boss, coffee machine in the office, although placed in the company, are essentially personal consumption.
免税项目用：如果你有业务是免征增值税的，那为这些业务买的东西，对应的进项税也不能抵。
For tax-exempt projects: If you have business that is exempt from VAT, then the input tax for items purchased for these businesses cannot be deducted.

二、身份不对的发票

2. Invoices with Incorrect Identity
小规模纳税人期间的进项发票，即使后来登记为一般纳税人了，之前的票也不能追溯抵扣。
Input invoices during the small-scale taxpayer period, even if later registered as a general taxpayer, cannot be retroactively deducted.
过期发票：超过认证期限的发票，系统想让你勾也勾不了。
Expired invoices: Invoices that exceed the certification period cannot be selected in the system even if you want to.

三、来源有问题的发票

3. Invoices with Questionable Sources
失控发票：就像买了赃物一样，来历不明的发票赶紧远离。
Out-of-control invoices: Just like buying stolen goods, stay away from invoices of unknown origin.
虚开发票：这已经涉及违法了，税务局的"黑名单"在等着呢。
Falsely issued invoices: This is already illegal, and the tax bureau's "blacklist" is waiting.
非正常户开具：开票方都失败了，这票你敢要吗？
Issued by abnormal accounts: The issuer has already failed, do you dare to take this invoice?

四、凭证不全的发票

4. Invoices with Incomplete Documentation
备注栏空白或填写不规范：特别是建筑服务、不动产租赁等行业，备注栏就是发票的"身份证"。
Blank or improperly filled remarks column: Especially in industries such as construction services and real estate leasing, the remarks column is the "ID card" of the invoice.
信息不全、模糊不清：压线、错格、字迹模糊，这样的发票本身就不合规。
Incomplete information, blurry: Overprinted, wrong grid, illegible handwriting, such invoices are inherently non-compliant.

五、特殊服务的发票

5. Invoices for Special Services
有些服务，国家明确说了"这个真不能抵"：
For some services, the state has clearly stated "this really cannot be deducted":
不可抵扣的服务包括：
Non-deductible services include:
  • 贷款服务：借钱的利息相关进项税
  • 餐饮服务：吃饭的发票（除特殊情况外）
  • 居民日常服务：家政、维修等
  • 娱乐服务：K歌、游乐园等
  • Loan services: Input tax related to borrowing interest
  • Catering services: Meal invoices (except in special circumstances)
  • Resident daily services: Housekeeping, maintenance, etc.
  • Entertainment services: Karaoke, amusement parks, etc.
实用小贴士
Practical Tips
1. 查"业务匹配度"：发票对应的支出，是不是用于一般计税项目、与生产经营相关？
Check "business matching": Is the expenditure corresponding to the invoice used for general tax calculation projects and related to production and operation?
2. 查"信息完整性"：发票的名称、税号、项目、金额等，是不是和实际业务一致？
Check "information completeness": Are the invoice's name, tax number, project, amount, etc. consistent with the actual business?
3. 查"身份时效性"：取得发票时，企业是不是一般纳税人身份？
Check "identity timeliness": Was the company a general taxpayer when the invoice was obtained?
抵扣勾选不是"有票就勾"，而是"合规才勾"。勾选即确认，确认即负责！不确定时不勾选：宁愿错过，不可勾错，下个月弄清楚了再勾也不迟~
Deduction selection is not "select if there's an invoice", but "select only if compliant". Selection means confirmation, confirmation means responsibility! When unsure, don't select: Better to miss than to select wrong, it's not too late to select next month after clarification~
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