Will the new processing plant, associated with the installation, is not the business tax and value-added tax have to pay, is the value-added tax, then the tax burden to achieve how much? Small-scale good, or the general taxpayer good
1, processing with the installation, the main business should be processing tax provisions in full payment of value-added tax
2, for what type of business depends on your business customers, if your customer base for the general satisfied that you apply for the general taxpayers more appropriate, because the input tax can be deducted from the output tax can pay less tax, on the contrary small size Because the small taxpayer tax rate is low, the processing industry is 6%, the general taxpayer tax rate is 17%.
1, steel doors and windows do not belong to the national tax [2002] No. 117, said the "self-produced goods", according to the provisions of No. 117, respectively, according to the mixed sales, the full payment of value-added tax. (The income of the doors and windows is much larger than the income of the installation fee for the income of the doors and windows for the year and the income of the installation fee);
?????2, decoration company occurred on the purchase of goods purchased re-processing, there is a VAT taxable goods production process, the tax should be regarded as the production unit of goods, when its self-produced goods for non-taxable items , It should be regarded as sales of value-added tax, while the business to pay business tax. As for the business tax of the installation business tax can reduce the value of doors and windows, should see whether the steel doors and windows are based on the provisions of Finance and Taxation [2003] No. 16, the provincial local tax authorities listed equipment;
????3, the decoration itself belongs to the business tax services, decoration company itself is not a production unit, which is the decoration of the steel doors and windows, is to install a part of the business, should not be paid as VAT, so the business should be full Pay business tax, not VAT.
