Joke Collection Website - News headlines - The company is mainly engaged in elevator sales and installation. Is it necessary to pay business tax?
The company is mainly engaged in elevator sales and installation. Is it necessary to pay business tax?
Answer: According to the Official Reply of State Taxation Administration of The People's Republic of China on Taxation of Elevator Maintenance Income (Guo [1998] No.390), elevators belong to the scope of VAT taxable goods, but after installation and operation, they form real estate with buildings. Therefore, value-added tax will be levied on the income obtained by enterprises from selling elevators (self-produced or outsourced) and being responsible for installation, maintenance and repair. Therefore, the income obtained by enterprises from selling elevators and being responsible for installation belongs to mixed sales behavior, and should pay value-added tax instead of business tax.
- Related articles
- Tips for prevention and control of epidemic situation in Anshun City: The city's living materials reserves are sufficient and the supply is normal
- Propaganda slogan of cardiovascular ultrasound
- Is the property obliged to pass through the sewer?
- Wish yourself birthday wishes and send pictures to your circle of friends
- Safety concept slogan
- Change the following traffic slogans into imperative sentences (English) Thank you all. Or rewrite the following sentences using imperative sentences. (Depressed, aren¡¯t these all imperative sentence
- Summary of the CPPCC Spiritual Civilization Construction Work
- How about junior high school sprint plan?
- Requesting music: Stories and poems about the motherland in my heart
- Credit card received a short message from the bank reminding me to pay attention to using the card. Is this controlled by the wind?