The reply to the information you provided is as follows: 1
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Click the blue words above to pay attention to our happy new year content: the construction enterprise rents a batch of climbing frames for construction from company a, and the contract stipulates that the lessor is equipped with operators
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Taxpayers who rent construction equipment to others and equip operators shall pay value-added tax according to “construction services”
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The lifting scaffold is leased to others, and the rent includes the operating labor cost of operators
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4、 According to the notice of the Ministry of Finance and the State Administration of Taxation on clarifying the value-added tax policies on financial real estate development and educational auxiliary services (CS [2016] No
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Obviously, machinery is not the only construction equipment
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36), Chapter III tax rate and collection rate Article 15 value added tax rate: (1) in case of taxable behavior of taxpayers, except for items (2), (3) and (4) of this article In addition, the tax rate is 6%
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So are steel pipe fasteners, wooden springboard and other erection tools construction equipment? Source: the 12366 platform of the State Administration of Taxation recommended in the past, the new regulations of 2021 invoice recommended in the past, there are new changes in the remarks column of the invoice of building materials, can you enter the “white note” below 500 yuan? VAT input tax deduction strategy how to review the inconsistency between contract settlement terms and bidding documents? Tell me a real case
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the general taxpayer applies the tax rate of 9%; the general taxpayer applies the tax rate of 13% for tangible movable property leasing services
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If different tax rates or collection rates are applied to the taxpayer’s sales services, the sales amount with different tax rates or collection rates shall be calculated separately; if not, the higher tax rate shall be applied
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Taxpayers who rent construction equipment to others and are equipped with operators shall pay VAT according to “construction services”, and the applicable tax rate is 9%
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140 of 2016? Reply organization: Henan provincial taxation bureau reply time: June 11, 2020 reply content: Hello! We have received your inquiry
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In the above documents, it is not clear what “construction equipment” includes
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In case of taxpayer’s taxable sales or import of goods, the original tax rates of 17% and 11% are applicable, the tax rates are adjusted to 16% and 10% respectively 6、 This notice shall be implemented from May 1, 2018
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For specific tax related matters, please contact the competent tax authorities for confirmation
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（2） Provide transportation, postal, basic telecommunications, construction, real estate leasing services, sale of real estate, transfer of land use rights, the tax rate is 11% Attachment: sales services, intangible assets, real estate notes （4） Construction services
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140), 16
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140), the supplementary notice on policies on finance, real estate development and educational auxiliary services during the pilot period of replacing business tax with value-added tax is as follows: 16、 Taxpayers who rent construction equipment to others and provide operators shall pay value-added tax in accordance with “construction services” Therefore, please refer to the provisions of the above documents
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What content should company a issue to the construction enterprise? What is the tax rate of the invoice? Is the VAT paid according to the construction service according to the document No
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May I ask if our company can issue a special VAT invoice with 9% tax rate according to this taxable service? Reply organization: Anhui provincial taxation bureau reply time: April 20, 2020 State Administration of Taxation Anhui 12366 Tax Service Center reply: Dear taxpayer (withholding agent, payer), Hello! The online message you submitted has been received, and your reply is as follows: according to your description, other construction services are involved, which refer to all kinds of engineering operation services except engineering services, installation services, repair services and decoration services, such as scaffolding, etc
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Construction services refer to the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment and facilities, and other engineering operations
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Problem content: our company is the production of lifting scaffold, and is responsible for the operator to the construction project site installation
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Editor’s note: according to the notice of the Ministry of Finance and the State Administration of Taxation on clarifying the value-added tax policies on finance, real estate development, education and auxiliary services (CS [2016] No
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39, 2019 of the General Administration of Customs of the Ministry of finance, the general taxpayer of value added tax (hereinafter referred to as the taxpayer) in the VAT taxable sales or import of goods, the original 16% tax rate is adjusted to 13%; the original 10% tax rate is applied The tax rate is adjusted to 9% 9、 This announcement will be implemented from April 1, 2019
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According to the notice of the Ministry of Finance and the State Administration of Taxation on comprehensively promoting the pilot project of replacing business tax with value-added tax (CS [2016] No
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32), 1
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What about the wrong invoice? Questions and answers on hot issues of invoice issuing
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3、 According to the announcement of the Ministry of finance, the State Administration of Taxation and the General Administration of Customs on deepening the reform of value added tax (Announcement No
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Including engineering services, installation services, repair services, decoration services and other building services 2、 According to the notice of the Ministry of Finance and the State Administration of Taxation on adjusting the value added tax rate (CS [2018] No
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Article 16 of financial announcement 2016140 states that taxpayers who rent construction equipment to others and equip operators shall pay value-added tax in accordance with “construction services”
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