How to invoice the installation fee for selling goods?

If a sales behavior involves both goods and services, it is mixed sales. Units and individual industrial and commercial households engaged in the production, wholesale and retail of goods pay value-added tax according to the goods sold; The mixed sales behavior of other units and individual industrial and commercial households should pay value-added tax according to sales services. When selling products, the installation fee is paid at the same time, and the value-added tax is paid according to the goods sold.

There are two kinds of goods for sale. If you provide self-produced goods and installation services at the same time, it is not a mixed sale. Goods can be sold at the price of 13%. Installation services should be accounted for separately, which is 9%. If you sell outsourced goods and provide installation services at the same time, it is a mixed sale.

If you mainly sell goods, for example, you sell air conditioners, this will be calculated according to the tax rate of the goods sold, for example, 13%. If you are a taxpayer who mainly provides installation services, you can pay taxes according to the unified calculation of 9%. The second category is selling equipment, and there are also regulations. Whether you sell self-produced equipment or external equipment and provide installation services at the same time, it is not mixed sales. Installation services can enjoy simple tax calculation according to fake items.

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis:

Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax Article 6 Taxpayers engaged in the following mixed sales activities shall separately account for the sales of goods and the turnover of non-VAT taxable services, and pay VAT according to the sales of goods they sell, and the turnover of non-VAT taxable services shall not pay VAT; If they are not accounted for separately, the sales amount of their goods shall be approved by the competent tax authorities: (1) the act of selling self-produced goods and providing construction services at the same time; (2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.