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Anonymous users2024-02-06According to Paragraph 1 of Article 10 of the Provisional Regulations on Value-Added Tax, the input VAT on the purchase of goods or taxable services for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption shall not be deducted from the output VAT. Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax stipulates that the non-value-added tax taxable items mentioned in Paragraph 1 of Article 10 of the Regulations refer to the provision of non-value-added taxable services, the transfer of intangible assets, the sale of immovable property and the construction of immovable property. The term "immovable property" refers to property that cannot be moved or that will cause a change in nature or shape after being moved, including buildings, structures and other land attachments.
Taxpayers' new construction, reconstruction, expansion, repair and decoration of immovable property are all immovable property projects under construction. Your company's purchase of color steel plates and the construction of laboratories belong to the real estate construction projects in the above policies, and the input tax shall not be deducted from the output tax.
Policy basis: The detailed rules for the implementation of the provisional regulations of the People's Republic of China on value-added tax (Order No. 50 of 2008 of the Ministry of Finance and the State Administration of Taxation) stipulates: Article 23 The non-value-added tax taxable items mentioned in Article 10 (1) of the Regulations and these Detailed Rules refer to the provision of non-value-added taxable services, the transfer of intangible assets, the sale of immovable property and the construction of immovable property.
"Immovable property" as used in the preceding paragraph refers to property that cannot be moved or that will cause a change in nature or shape after being moved, including buildings, structures, and other land attachments. Taxpayers' new construction, reconstruction, expansion, repair and decoration of immovable property are all immovable property projects under construction.
You are welcome to ask questions again.
Mitutoyo Zhihui expert.
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Anonymous users2024-02-05Answer: Concurrent operation refers to the taxpayer engaging in more than two taxable behaviors within a certain tax period. In real life, taxpayers often do not simply engage in one type of business tax taxable behavior, but engage in multiple taxable behaviors at the same time, or engage in one taxable behavior as the main thing and incidentally engage in other taxable behaviors, so it is necessary to understand the calculation method of business tax when operating concurrently.
If a taxpayer has taxable activities of different items, the calculation of business tax depends on the taxpayer's accounting of the turnover of different taxable activities. If the turnover of taxable activities of different items is calculated separately, business tax shall be levied on the turnover of each item according to the corresponding tax rate of each item; If the turnover of different items is not calculated separately, business tax shall be levied on the entire turnover of several items at the highest rate corresponding to the tax rate corresponding to the several items that the taxpayer is engaged in.
I don't know what you're asking, but the reactions between behavior and psychology are inferred from the existence of most situations in reality, and in most cases they are accurate, but they are inevitable, and the specific behavior and mental activities need to be determined in combination with the consistent performance of the individual, and the specific analysis of specific problems is required. If you want to know more about this knowledge, you can find a general psychology textbook to read, of course, if you want to understand it intuitively, you can buy some such popular science books.
C is very powerful, so this little thing is trivial.
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The income and expenditure method is commonly used, and the money purchased plus the personnel expenses plus the --- is equal to or less than the income. Supermarkets generally do not have fixed assets, and they lose money if they can't sell things, while industrial costs have fixed assets. ]