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Mixed sales tax mix on how to conduct behavioral

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									Mixed sales activities of how to tax mixed-behavior

 mixed sales activity tax
 tax on mixed sales activities and how the taxation of the act made the following
specific provisions:
% D % A 1. on the definition of mixed sales activities

  "PRC VAT Tentative Regulations," provides a sales activity that involves goods and
non-taxable services (which are to be payment of sales tax transportation, construction,
finance and insurance, postal and telecommunications industry, culture, sports,
entertainment, service charge range of services taxable items, the same below), a
mixed sales activity.

 2. Mixed sales activities of value added tax provisions

 (1) "of the PRC VAT Tentative Regulations," Article V in the production of goods,
wholesale or retail businesses, enterprise units or individual operators (including in
the production of goods, wholesale or retail-based, and also engaged in non-taxable
services, enterprise units or individual operators) mixed sales activities, as for the sale
of goods, value-added tax; other units and individuals of mixed sales activities, as
sales of non-taxable services, not subject to VAT.

 (2) "the Ministry of Finance State Administration of Taxation on VAT, business tax
notice a number of policies and regulations," [(94) Tax No. 026 words] has devoted to
"The People's Republic of China Interim Regulations on the implementation of VAT
Rules "in Article" to engage in the production of goods, wholesale or retail-based, and
also engaged in non-taxable services, enterprise units or individual operators "

 mix of sales activities, should as sales of goods subject to VAT sales of goods made
clear: "to engage in the production of goods, wholesale or retail-based, and also
engaged in non-taxable services" refers to the taxpayers and non-value-added tax on
sales of goods turnover of taxable services in the sum of the annual sales of more than
50% of goods and non-VAT taxable turnover of less than 50% of the labor.

 (3) (94) No. 026 tax provisions of the word, in the transport business unit and
individual, place the sale of goods and sales of goods for transport behavior of hybrid
sales value added tax.

 3. Mixed sales activities of business tax provisions

  in accordance with the "Business Tax Tentative Regulations of the PRC" stipulates
that the goods involved in the production, wholesale or retail business , enterprise
units or individual operators Mixed sales activities, as sales of goods, from business
tax. Other units and individuals of mixed sales activities, providing business tax as
taxable services, the business tax. / Center>

								
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