Does the company sell elevators and install them, and whether the construction and installation labor subcontracting can be taxed by


If the simple tax calculation method is applicable to the construction services provided by the pilot taxpayer, the sales volume shall be the balance of the total price and non price expenses obtained after deducting the subcontracting payment (7) Construction services 2.

36), (III) sales 9.

A: I.

The above reply is for reference only.

If the sales of machinery and equipment and installation services have been calculated separately in accordance with the relevant provisions of concurrent operation, the installation services can be taxed according to the simple tax calculation method selected by Party A for the project.

Therefore, if you are a general taxpayer, provide installation services while self-produced or purchased machinery and equipment, and calculate the sales of machinery and equipment and installation services respectively, the installation services can be taxed according to the simple tax calculation method selected by Party A.

Lifting Anchor

2、 According to Article 1 of Annex 2 of the notice of the Ministry of Finance and the State Administration of Taxation on comprehensively promoting the pilot of replacing business tax with value-added tax (CS [2016] No.

If the simple tax calculation method is applicable to the provision of construction services, the sales volume shall be the balance of all the price and non price expenses obtained after deducting the subcontracting payment.

Taxpayers shall pay value-added tax according to “other modern services” for the maintenance services provided by machinery and equipment after installation and operation.

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General taxpayers provide installation services while selling purchased machinery and equipment.

42 of the State Administration of Taxation in 2018), when ordinary taxpayers provide installation services while selling self-produced machinery and equipment, they shall calculate the sales of machinery and equipment and installation services respectively, The installation service can be taxed according to the simple tax calculation method selected by Party A.

according to Article 6 of the announcement of the State Administration of Taxation on clarifying several issues concerning the collection and administration of value-added tax such as Sino foreign cooperation in running schools (Announcement No.

For the construction services provided by ordinary taxpayers for the project provided by Party A, they can choose to apply the simple tax calculation method.

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