Do you need to pay land tax and national tax to engage in aluminum alloy door and window decoration?

When the private decoration **** (small-scale taxpayer) conducted a VAT inspection, it was found that the company contracted the construction, installation and decoration.

The project sold self-produced aluminum alloy doors and windows for 10,000 yuan, and declared and paid the business to the local taxation authorities according to the income from the decoration business.

tax, not declared to pay VAT. When the IRS made a decision to pay back taxes and impose fines, the company felt incomprehensible and thought:

The project contracted by the company belongs to the construction and installation project, which is the installation project of aluminum alloy doors and windows subcontracted from the hands of the general contractor.

The scope of business tax, the business tax payable for subcontracted projects has been withheld and paid by the general contractor, so why should it be taxed to the state.

What about the declaration and payment of VAT? ”

The tax officer explained this to the company. According to the provisions of the National Tax Letter:

Cement prefabricated components produced by factories and workshops attached to capital construction units and enterprises in the purchase of construction and installation business

Other components and building materials that are used in the construction projects of the unit or the enterprise shall be levied at the time of transfer and use.

Tax. This provision is also applicable to the production and sale of aluminum alloy doors and windows by construction and installation enterprises. Regardless of the distance between the place of its production and construction.

The location is far and near, and what is the form of financial accounting of the enterprise, VAT should be levied in accordance with the regulations. ”

Because the aluminum alloy doors and windows are installed on the contracted construction projects after being produced and processed by the company, they are.

A kind of product production, the production of the product for the decoration company, is a kind of product production behavior, belongs to the value-added tax.

Scope of dutiable goods. The project installation income obtained by the company's subcontracting is an act of transferring the ownership of aluminum alloy doors and windows for a fee, and it is a value-added tax mixed sales behavior that produces and sells aluminum alloy doors and windows while being responsible for the installation business, and of course the company sells.

Products are subject to VAT.

As long as you have a business license, you must pay taxes, and without a business license, you will be operating illegally.

Why we should plan the Ilo Campus?

You can only pay this at the land tax. Do you have to pay the material tax? Who told you to go to the national tax?

Look at it and you'll understand. Which kind do you hand these into?

1。State Taxation Bureau system: value-added tax, consumption tax, vehicle purchase tax, business tax, income tax, urban construction and maintenance tax paid by the railway department, the head office of each bank and the head office of each insurance company, the income tax paid by enterprises, the income tax paid by joint ventures and joint-stock enterprises formed with local enterprises and institutions, the income tax paid by local banks and non-bank financial enterprises, the income tax and resource tax paid by offshore oil enterprises, the income tax paid by foreign-invested enterprises and foreign enterprises,** Transaction tax (stamp duty levied on ** transactions before the levy), the part of personal income tax levied on the interest income from savings deposits, late fees, back taxes, and penalties for ** tax.

2。Local Taxation Bureau System: Business Tax, Urban Maintenance and Construction Tax (excluding the above-mentioned part collected and managed by the State Administration of Taxation System), income tax paid by local state-owned enterprises, collective enterprises and private enterprises, individual income tax (excluding the part levied on interest income from bank savings deposits), resource tax, urban land use tax, cultivated land occupation tax, land appreciation tax, real estate tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, stamp duty, deed tax, slaughter tax, banquet tax, agricultural tax, Animal husbandry tax and its local surcharge, late fees, back taxes, and fines for local taxes.

In order to strengthen the management of tax collection, reduce the cost of collection, avoid overlapping work, simplify the collection procedures, and facilitate taxpayers, under certain circumstances, the State Administration of Taxation and the local taxation bureau may entrust each other to collect certain taxes on each other's behalf. In addition, for special circumstances, the State Administration of Taxation will make special arrangements and adjustments to the collection system of certain taxes.

Depending on what kind of invoice you issue, the project ticket will find the land tax, and the ticket for selling things will find the national tax. The tax rate is not the same. If the national tax is small, it is only 3%.

Required:

The Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, which came into force on October 15, 2002, stipulates that "except for those who are not required to issue tax registration certificates in accordance with the regulations, taxpayers must hold tax registration certificates when handling the following matters: (1) opening a bank account; (2) Apply for tax reduction, exemption or tax refund; (3) Apply for an extension of declaration and payment of taxes; (4) Receipt of invoices; (5) Apply for the issuance of tax administration certificates for business activities; (6) Handling the suspension or closure of business; (7) Other relevant tax matters. The by-law also states:

The tax authorities shall implement a system of regular verification and replacement of tax registration certificates. Taxpayers shall, within the prescribed time limit, go through the formalities of verification or renewal with the in-charge taxation authorities with the relevant certificates. Taxpayers shall publicly hang the original tax registration certificate in their production, business premises or office premises and accept inspection by the tax authorities.

If a taxpayer loses his tax registration certificate, he or she shall report in writing to the in-charge taxation authority within 15 days and publish a declaration that it is invalid.

If you have a business license, whether you are an individual or an enterprise, you need to apply for a tax registration certificate. You can call ** to the tax registration department to ask about the specific materials you need.