This also solves the problem of input tax deduction of the construction unit.
Our company is a construction enterprise, sharing power with Party A.
Source: Dabaixue Accounting, Daily Tax News.
Therefore, if the construction unit uses the water and electricity expenses of the construction unit, the expense split sheet (or expense allocation table) cannot be used as the voucher of pre tax deduction for the common water and electricity expenses and other non labor costs incurred between enterprises under non leasing conditions.
Source: This article is organized and released by the finance and tax focal point.
Therefore, the shared electricity is not applicable to the split sheet.
Second, jointly accept non VAT taxable services; Third, it is limited to the water and electricity costs incurred in leasing assets, including water and electricity and other goods.
Can we use the copy of Party A’s invoice and the split sheet to enter the account and use them as pre tax deduction vouchers? The policy stipulates that Article 18 of the Announcement of the State Administration of Taxation on the Issuance of the Measures for the Administration of Pre tax Deduction Vouchers of Enterprise Income Tax (Announcement No.
The construction unit shall issue an invoice for water and electricity expenses to the construction unit as the basis of pre tax deduction.
The power supply bureau has issued an invoice for electricity charges to Party A, but Party A refuses to issue an invoice to our company.
If the expenses incurred by an enterprise and other enterprises or individuals jointly receiving non taxable labor services within China are apportioned, the enterprise shall use other external vouchers and split sheets other than the invoice as the pre tax deduction voucher, and other enterprises jointly receiving non taxable labor services shall use the split sheets issued by the enterprise as the pre tax deduction voucher.
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Analysis According to the above provisions, the businesses that can be processed with split sheets are limited to the above three types: First, they can jointly accept taxable services, which include all labor service activities, not limited to processing, repair and replacement services, but excluding goods.
The content is only for the purpose of learning and communication.
Article 19 stipulates that if the lessor issues an invoice as a taxable item for water, electricity, gas, air conditioning, heating, communication lines, cable television, network and other expenses incurred by an enterprise in renting (including the enterprise as a single lessee) office, production and other assets, the enterprise shall use the invoice as a pre tax deduction voucher; If the lessor adopts the allocation method, the enterprise shall use other external vouchers issued by the lessor as the pre tax deduction voucher.
28 of 2018 of the State Administration of Taxation) stipulates that the expenses incurred by enterprises and other enterprises (including affiliated enterprises) and individuals jointly receiving value-added tax services in China, if the method of allocation is adopted, shall be allocated according to the principle of independent transactions, Enterprises use invoices and split sheets as pre tax deduction vouchers, and other enterprises that jointly receive taxable services use split sheets issued by enterprises as pre tax deduction vouchers.
