I buy building materials, such as reinforced concrete, the seller to me to open the invoice is the national tax or land tax? For example: I am selling reinforced concrete, I should be in the national tax or land tax billing?
If you are the general taxpayer, of course, is to open the country VAT invoices, because you buy the bar if the unit is sure to open a VAT professional tax invoices, individuals buy you another matter Sales of goods is certainly value-added tax, with the land tax stick to the edge of the general tax is the business tax, generally refers to the provision of labor services, such as building installation design and so on
If the other party to provide construction services, while providing raw materials (raw materials for the use of construction services), the reinforced concrete as part of the turnover of construction services, the whole to the land tax invoices, pay business tax
If the other party does not provide construction services, only to sell reinforced concrete, it is certainly to the state tax VAT invoice
