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2009年1月1日后钢结构工程税收政策规定

发布时间:2015-10-15 9:26:58 浏览次数:550
为便于实际工作中的操作,新《增值税条例实施细则》和《营业税条例实施细则》分别对混合销售行为进行了界定。
新《增值税条例细则》第五条规定:一项销售行为如果既涉及货物又涉及非增值税应税劳务,为混合销售行为。除本细则第六条的规定外,从事货物的生产、批发或者零售的企业、企业性单位及个体工商户的混合销售行为,视为销售货物,应当缴纳增值税;其它单位和个体工商户的混合销售行为,视为销售非应税劳务,不缴纳增值税。
非增值税应税劳务,是指属于应缴营业税的交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务。
新《营业税细则》第七条规定: 一项销售行为如果既涉及应税劳务又涉及货物,为混合销售行为。除本细则第七条的规定外,从事货物的生产、批发或者零售的企业、企业性单位和个体工商户的混合销售行为,视为销售货物,不缴纳营业税;其他单位和个人的混合销售行为,视为提供应税劳务,缴纳营业税
从上述条款内容可以看出,新的两个《细则》继续维持对混合销售行为处理的一般原则,即按照纳税人的主营业务统一征收增值税或者营业税。但又进行了特殊规定 :
新《增值税条例细则》第六条规定:纳税人的下列混合销售行为,应当分别核算货物的销售额和非增值税应税劳务的营业额,并根据其销售货物的销售额计算缴纳增值税,非增值税应税劳务的营业额不缴纳增值税;未分别核算的,由主管税务机关核定其货物的销售额:
(一)销售自产货物并同时提供建筑业劳务的行为;
(二)财政部、国家税务总局规定的其他情形。
同时在新修订的《营业税细则》第七条规定,纳税人的下列混合销售行为,应当分别核算应税劳务的营业额和货物的销售额,其应税劳务的营业额缴纳营业税,货物销售额不缴纳营业税;未分别核算的,由主管税务机关核定其应税劳务的营业额:
(一)提供建筑业劳务的同时销售自产货物的行为;
(二)财政部、国家税务总局规定的其他情形。
原政策规定,纳税人兼营销售货物、增值税应税劳务和营业税应税劳务应分别核算销售额和营业额,不分别核算或不能准确核算的,应一并征收增值税,是否应一并征收增值税由国家税务局确定。此次修订,将这一规定改为,未分别核算的,由主管国家税务局、地方税务局分别核定货物、增值税应税劳务的销售额和营业税应税劳务的营业额。

也就是说只要是提供建筑业劳务的同时销售自产货物的,无论是否有建筑业施工(安装)资质,无论签订建设工程总包或分包合同中是否单独注明建筑业劳务价款,都应分别征税,不需要再“列举”自产货物的范围了,[2002]117号第三条已成为多余的了。因此,国税发 [2002]117号文中列举的不征收营业税的自产货物(第三条)被《国家税务总局关于发布已失效或废止有关增值税规范性文件清单的通知》(国税发 [2009]7号)文取消,但具体操作还需按国税发[2002]117号文规定程序办理。



For ease of operation in actual work, the new VAT regulations, implementing rules and the implementing rules for the business tax regulations for respectively defined mixed sales activities.

The new VAT regulation rules stipulated in article 5: if a sales behavior are both involves goods and non-vat taxable services, for the hybrid sales behavior. In addition to the provisions of article 6 of these rules, is engaged in the production of goods, wholesale or retail business and enterprise unit and the hybrid sales behavior of individual industrial and commercial households, as sales of goods and shall pay VAT; Other unit or individual hybrid sales behavior, as sales of taxable services, not to pay VAT.

Non-vat taxable services, it is to point to belong to the transportation industry, construction industry should pay business tax, finance, insurance, postal and telecommunication services, culture, sports, entertainment industry, service industry tax levy range of services.

The new tax regulations stipulated in article 7: if a sales behavior are both involves taxable labor services and goods, for the hybrid sales behavior. In addition to the provisions of article 7 of these rules, is engaged in the production of goods, wholesale or retail business and enterprise unit and the hybrid sales behavior of individual industrial and commercial households, as sales of goods, not to pay business tax; The mixture of other units and individuals selling behavior, as providing taxable services, to pay business tax

As can be seen from the content of the above terms, the new two detailed rules continue to maintain the general principles of handling the hybrid sales behavior, according to the main business of taxpayer namely unified VAT or sales tax. But the special provisions:

New rules of value added tax regulations and article 6 of the regulation: the following mixing taxpayer sells behavior, sales of the goods shall be accounted for separately and the turnover of the non-vat taxable services, and shall pay VAT according to the sales of goods sales, turnover not to pay VAT non-vat taxable services; Had not been accounted for separately, the sales of goods shall be determined by the competent tax:

(a) sales produced goods and simultaneously providing construction labor services behavior;

(2) other circumstances stipulated by the ministry of finance, state administration of taxation.

At the same time in the newly revised "business tax rules" stipulated in article 7, the following mixing taxpayer sells behavior, shall be accounted for separately taxable services of turnover and sales of goods, its turnover to pay business tax taxable services, sales of goods not to pay business tax; Had not been accounted for separately, the taxable services shall be determined by the competent tax turnover:

(a) providing construction services at the same time, sales produced goods behavior;

(2) other circumstances stipulated by the ministry of finance, state administration of taxation.

The original policy sets, for taxpayers engaged in selling goods or taxable services VAT and business tax taxable services shall be accounted for separately and sales turnover, not accounted for separately or cannot accurate accounting, shall impose value added tax, whether the VAT shall be determined by the state administration of taxation. The revision, will this provision instead, had not been accounted for separately, approved by the competent state tax bureau and local taxation bureau of goods, the VAT taxable services sales and turnover of the business tax taxable services.

That is to say as long as it is to provide construction labor services at the same time, sales produced the goods, whether to have an aptitude for building construction (installation), regardless of whether the contractor or subcontractor for construction project contract in a separate indicate the construction labor price, the tax shall be separately, don't need to "listed" sell the range of goods, article 3 of the [2002] no. 2002 has become redundant. Guoshuifa [2002] no. 2002, therefore, this paper listed do not impose business tax produced goods (article 3) by the state administration of taxation on relevant regulatory documents of value added tax has failure or abolished listing notice (guoshuifa [2009] no. 7) to cancel, but specific operation also need according to guoshuifa [2002] no. 2002 prescribed procedure.



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