From Baidu know reports:
The manufacture and sale of doors and windows belong to the sale of self-produced goods with a tax rate of 17%;
The installation of doors and windows belongs to construction services with a tax rate of 11%.
According to regulations, separate accounting is required. If there is no separate accounting, the tax bureau will let you pay VAT at a higher tax rate.
Reports from accounting school:
The value-added tax rate for small-scale taxpayers is 3%, and the value-added tax rate for doors and windows for general taxpayers is 16%.
Installation of doors and windows, tax rate 10%.
The two must be accounted separately. Otherwise, the value-added tax must be calculated and paid according to the 16% tax rate.
Reports from the accounting forum:
Q: Our company processes and manufactures doors and windows, then installs them, and signs an installation contract with the construction site. The contract amount is calculated according to the square unit price of the installed doors and windows. The unit price is the unit price excluding tax, and the tax is the responsibility of the other party, the unit price and installation price of doors and windows are not separately stated. Excuse me, teachers, is our company a part-time business? What are the taxes to be paid and how to calculate them? The company is currently a small-scale company.
A: Now the camp has been changed to increase. Why did you come to concurrently camp. You are a small-scale manufacturing industry + a service industry, and all taxes have value-added tax. Enterprise Income Tax, additional tax. Personal tax, you have to ask your administrator for details, and they will give you tax approval.
Answer: 1. You are now divided into two parts, one is sales and the other is construction and installation. If you are a general taxpayer, there will be some differences. You are a small-scale, and both parts are levied by 3%.
2. The taxes involved are paid according to the national and local tax types on the verification table. Generally speaking, there are value-added tax, taxes and surcharges, stamp duty, social security, enterprise income tax, etc. (If you belong to small and micro, the quarterly sales revenue cannot exceed 90000, and VAT and corresponding additions can be exempted)
Reports from personal reading hall:
Questions:
Our company is a real estate enterprise. At present, our company has signed a contract with a certain construction and installation engineering company for the production and installation of windows and railings. The contract says the tax point is 11%, if you want to make an invoice by 17%, 11% is now issued. Is it compliant?
Expert reply:
Install the service.
Installation Service refers to the Assembly and placement of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other various equipment and facilities, including the installation engineering work of the workbench, ladder and railing connected with the installed equipment, as well as the insulation, anti-corrosion, heat preservation, paint and other engineering work of the installed equipment.
Fixed telephone, cable TV, broadband, water, electricity, gas, heating and other operators charge users installation fees, initial installation fees, account opening fees, capacity expansion fees and similar charges, and pay VAT according to installation services.
It belongs to mixed sales, and the installation labor provided by construction enterprises is correct to levy VAT according to the 11% tax rate applicable to the construction industry.
