Recommended reading: 1.
Q: does the beam making at the construction site of construction enterprises belong to the provision of construction services or the sale of self-produced goods? A: according to Article 1 of the announcement of the State Administration of Taxation on further clarifying the collection and management issues related to replacing business tax with value-added tax (Announcement No.
Online course: explanation of financial and tax policies and difficulties of construction enterprises under the new situation (2021)..
According to the detailed rules for the implementation of the Interim Regulations of the people’s Republic of China on value-added tax, goods refer to tangible movable property, including electricity, heat and gas The notice of the Ministry of Finance and the State Administration of Taxation on comprehensively promoting the pilot of replacing business tax with value-added tax (CS [2016] No.
36) for the mixed sales stipulated in Article 40, the sales of goods and construction services shall be accounted for separately, and different tax rates or collection rates shall be applied respectively.
Its value should be included in the project price and the value-added tax should be calculated and paid according to the construction services.
11, 2017.
36) and the notes on sales services, intangible assets and real estate stipulate: “Real estate” refers to the property that cannot be moved or will change its nature and shape after moving, including buildings, structures, etc.
buildings, including residential, commercial and business buildings, office buildings and other buildings that can be used for living, working or other activities.
[worthy of collection] Li Zhiyuan’s original or recommended financial and tax articles (third quarter of 2021) 2.
Therefore, self-made on the construction site “Bridge” does not belong to goods for sale and does not comply with the provisions on goods for sale announced by the State Administration of Taxation No.
11 of the State Administration of Taxation in 2017), taxpayers selling self-produced goods such as movable plank houses, machinery and equipment and steel structural parts while providing construction and installation services do not belong to the pilot implementation measures for replacing business tax with value-added tax (Cai Shui [2016] No.
Structures, including roads, bridges, tunnels, dams and other buildings.
