Materials used to build factories, production lines, VAT input tax can be deducted? Two cases tell each other
According to the VAT Implementation Regulations, the entry for non-VAT projects is not deductible. The non-VAT project here refers to the construction of real estate. The factory belongs to real estate. Therefore, the material used for the construction of the plant can not be deducted, such as certification has been required to do the output of the project is transferred to the production of movable property, the entry can be deducted
The plant is not deductible, the input tax will be transferred to the production line is fixed after the fixed assets, deductible, no need to turn out
If the material is used to build the plant, the VAT input tax can not be deducted. If the material used to build the production line can be deducted.
Plant is real estate, can not be deducted; production lines are production equipment, can be deducted
