I. VAT deduction items for general taxpayers
1, the VAT indicated on the special VAT invoice obtained from the seller;
2. Value-added tax indicated on the tax payment certificate obtained from the customs;
3. The deductible input tax on the purchase of duty-free agricultural products shall be calculated according to the purchase price and the stipulated deduction rate (13%).
4. According to the freight amount listed in the settlement form (ordinary invoice), the input tax is calculated at the deduction rate of 7%, and deduction is allowed.
5. The general taxpayer of the production enterprise can deduct the input tax according to the amount 10% indicated on the ordinary invoice when purchasing the waste materials from the waste materials recycling business unit.
6. Input tax on the purchase of fixed assets.
Second, how to set up a housing agency company, and what are its business scope?
1, real estate agent, real estate development, real estate marketing planning, property management. (Projects subject to approval according to law can only be operated after approval by relevant departments)
2. Real estate brokerage, real estate information consultation, marketing planning and corporate image planning. (Projects subject to approval according to law can only be operated after approval by relevant departments)
3. Real estate brokerage and business consulting services. Interior decoration and design, graphic design and production (except advertising). (Projects subject to approval according to law can only be operated after approval by relevant departments)
4. Real estate brokerage, real estate marketing planning, catering enterprise management (not engaged in food production and operation), and business information consultation; Domestic service (not allowed to engage in professional intermediary, medical care, catering, accommodation and other pre-administrative licensing matters), municipal public works; Sales of building materials, Wujinjiaodian, daily necessities and office stationery. (Projects subject to approval according to law can only be operated after approval by relevant departments)
5. Real estate brokerage, real estate consulting, e-commerce (not allowed to engage in financial business), enterprise management consulting, market information consulting and investigation (not allowed to engage in social research, social investigation, opinion polls and opinion polls), legal consulting, financial consulting, and house repair. (Projects subject to approval according to law can only be operated after approval by relevant departments)