财税2009113号关于固定资产抵扣

财税2009113号关于固定资产抵扣 财税[2009]113号文件解读 财税[2009]113号文件解读 财政部、国家税务总局于2009年9月9日以财税(2009)113号发布了《关于固定资产进项税额抵扣问题的通知》，此文是针对新的增值税条例实施细则的进一步解释，属于具体操作层面的规定。 113号文件出台的背景是2009年1月1日实行新的增值税条例，我国由生产型增值税制转变为消费型增值税制后，涉及固定资产增值税进项税额的抵扣范围不够明确，存在条例和细则没有明确的空白地带，应该说此问题在企业执行中具有普遍性和典型性，所以，财政部、国家税务总局很有必要单独颁布文件，明确抵扣范围，为企业操作提供依据，同时，也防止因理解上的偏差造成税负不公和形成税收漏洞。 要理解此文件精神，还要从《中华人民共和国增值税暂行条例》(以下简称《条例》)第十条说起，其内容是:下列项目的进项税额不得从销项税额中抵扣:(一)用于非增值税应税项目、免征增值税项目、集体福利或者个人消费的购进Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 货物或应税劳务。 《中华人民共和国增值税暂行条例实施细则》(以下简称《细则》)第二十三条是对《条例》第十条第一款的说明，其内容是:条例第十条第(一)项和本细则所称非增值税应税项目，是指提供非增值税应税劳务、转让无形资产、销售不动产和不动产在建工程。 前款所称不动产是指不能移动或者移动后会引起性质、形状改变的财产，包括建筑物、构筑物和其他地上附着物。 对以上关于不动产的抵扣政策可理解为:实行消费型增值税后，购进货物或者劳务用于不动产固定资产及其在建工程(包括建筑物、构筑物和地上附着物)的，其进项税额一律不允许抵扣。 113号文件是对细则第二十三条的更进一步明确说明。文件第一部分是对建筑物、构筑物和地上附着物的概念和范围进行了说明，并附发了《固定资产分类与代码》，供纳税人套用时参考。第二部分则是对建筑物、构筑物附属设备和配套设施的进项税不准抵扣的说明:以建筑物或者构筑物为载体的附属设备和配套设施，无论在会计处理上是否单独记账与Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 核算，均应作为建筑物或者构筑物的组成部分，其进项税额不得在销项税额中抵扣。附属设备和配套设施是指:给排水、采暖、卫生、通风、照明、通讯、煤气、消防、中央空调、电梯、电气、智能化楼宇设备和配套设施。 也就是说，纳税人购进的设备设施，无论是否取得增值税专用发票，如果是附着在建筑物和构筑物上的，其进项税额统统不许抵扣。 此规定虽然不尽合理，但填补了条例和细则没有明确的空白地带，为纳税人实际操作提供了依据。 值得注意的是:《细则》第二十一条对《条例》第十条第一款从另一个方面作了补充说明，其内容是:条例第十条第(一)项所称购进货物不包括既用于增值税应税项目也用于非增值税应税项目、免征增值税、集体福利或者个人消费的固定资产。前款所称固定资产，是指使用期限超过12个月的机器、机械、运输工具以及其他与生产经营有关的设备、工具、器具等。 也就是说，机器、机械、运输工具等固定资产与不动产固定资产不同，凡是符合条件的(用于增值税应税项目的)，其Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 进项税额可以抵扣。同时，机器、机械、运输工具等固定资产也与存货等流动资产不同，其用途存在多样性，可能会混用于生产应税和免税货物，无法按照销售额划分出不得抵扣的进项税额。因此依照《细则》的特殊规定，只有专门用于非应税项目、免税项目、集体福利或者个人消费等的固定资产进项税额才不得抵扣，其他混用的固定资产均可抵扣。也就是说，机器、机械、运输工具类固定资产只要用于增值税应税项目(无论专用还是与非应税项目及免税项目混用)，其购进货物或劳务的进项税额就可以抵扣销项税，可以说，该类资产比货物的税收待遇更加优惠，固定资产使用的多样性这也为企业进行税务筹划提供了空间。 综上所述，根据《条例》《细则》及财税(2009)113号文件规定，关于固定资产涉及的进项税额抵扣范围是:凡是用于应税项目的机器、机械、运输工具类固定资产(含专用与混用)，其进项税额可以抵扣从销项税额中抵扣;专门用于非应税项目、免税项目、集体福利或者个人消费等的固定资产进项税额才不得抵扣;购进建筑物、构筑物及附属设备设施类固定资产进项税额一律不得抵扣。 Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 附:财政部 国家税务总局财税[2009]113号《关于固定资产进项税额抵扣问题的通知》 关于固定资产进项税额抵扣问题的通知 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务总局、地方税务局、新疆生产建设兵团财务局: 增值税转型改革实施后，一些地区反映固定资产增值税进项税额抵扣范围不够明确。为解决执行中存在的问题，经研究，现将有关问题通知如下: 《中华人民共和国增值税暂行条例实施细则》第二十三条第二款所称建筑物，是指供人们在其内生产、生活和其他活动的房屋或者场所，具体为《固定资产分类与代码》(GB/T14885-1994)中代码前两位为“02”的房屋;所称构筑物，是指人们不在其内生产、生活的人工建造物，具体为《固定资产分类与代码》(GB/T14885-1994)中代码前两位为“03”的构筑物;所称其他土地附着物，是指矿产资源及土地上生长的植物。 《固定资产分类与代码》(GB/T14885-1994)电子版可Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 在财政部或国家税务总局网站查询。 以建筑物或者构筑物为载体的附属设备和配套设施，无论在会计处理上是否单独记账与核算，均应作为建筑物或者构筑物的组成部分，其进项税额不得在销项税额中抵扣。附属设备和配套设施是指:给排水、采暖、卫生、通风、照明、通讯、煤气、消防、中央空调、电梯、电气、智能化楼宇设备和配套设施。 财政部 国家税务总局 二??九年九月九日 Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists