140 “XVI
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Basis: CS [2016] No
.
Therefore, if this kind of turnbuckle scaffold is rented, although it is also responsible for on-site installation and off-site demolition, I personally think it is also unable to pay value-added tax according to construction services
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A group of scaffolds rented by small-scale taxpayers can be invoiced at a maximum of 3%
.
This is certainly not construction equipment
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In this case, in some areas, the tax authorities allow value-added tax to be paid according to construction services, For details, you can consult the competent tax authority; In the second case, labor and materials are contracted and subcontracts are signed
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The contract price includes the lease price, and a total price is signed for the contract amount
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↑ Click the “blue word” above to pay attention to our problems: Zhu boss Construction Engineering Co., Ltd
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It can be used after installation and erection when entering the site without “continuous operation”
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In this case, an invoice with a tax rate of 9% can be issued for “construction services”
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In the first case, if a separate contract is signed for scaffold leasing, installation and disassembly, value-added tax cannot be paid according to construction services, and invoices with a tax rate of 9% cannot be issued
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Construction equipment mainly includes: tower crane, excavator, bulldozer, attached scaffold, etc; Equipped with operators, the “operation” here also refers to the need for “continuous operation”
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The category of “construction equipment” is directly related to the construction of the construction site
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Party A does not accept simple tax invoices
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(general taxpayer) has received such a project, including labor and auxiliary materials, scaffold leasing, installation and disassembly
You’d better look.
.
Read Mr
.
Author: Zhu Yanxiu of Asia Pacific Pengsheng (Qingdao) tax agent firm
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For example, rent a car for the personnel of the project team on the construction site to facilitate their use
.
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When Invoicing Party A, can we issue an invoice with a tax rate of 9%? Answer: there are two cases
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Taxpayers who rent construction equipment to others and are equipped with operators shall pay value-added tax according to ‘construction services’.” The rental must be “construction equipment” and equipped with operators
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Only value-added tax can be paid according to tangible movable property leasing services, and invoices with a tax rate of 13% can be issued
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If the rental is a turnbuckle scaffold, this turnbuckle scaffold is an essential temporary facility in the construction process
.
