Broken Bridge aluminum doors and windows invoice name can be written: aluminum alloy profile. Because it is a semi-finished product.
For the sales of doors and windows, special VAT invoices or ordinary invoices with a tax rate of 17% shall be issued according to the sales goods; For installation, VAT shall be calculated and paid according to the tax rate of 11%, you can also issue special VAT invoices or ordinary invoices with a tax rate of 11%.
Can the special VAT invoice issued by aluminum alloy doors and windows be deducted?
1. If it is a real estate project, special VAT invoices issued by aluminum alloy doors and windows cannot be deducted.
2. Aluminum alloy doors and windows belong to appendages of buildings or structures, which cannot be deducted according to the provisions of the Provisional Regulations on value added tax.
3. It refers to providing non-value-added tax taxable labor services, transferring intangible assets, selling real estate and real estate projects under construction.
The term "real estate" as mentioned in the preceding paragraph refers to property that cannot be moved or will cause changes in nature and shape, including buildings, structures and other land attachments.
Taxpayers build, rebuild, expand, repair and decorate real estate, all of which are real estate projects under construction.
Do doors and windows enterprises pay value-added tax and business tax?
Processing doors and windows should pay VAT installation business tax.
How much tax should I pay for the VAT invoice for opening doors and windows?
The value-added tax rate for doors and windows sales is 17% for general taxpayers, 3% for small-scale taxpayers, 11% for general taxpayers and 3% for small-scale taxpayers.
The comprehensive conclusions are as follows:
Production of aluminum alloy doors and windows and installation are mixed sales. If the enterprise is a general value-added tax and can calculate the production and construction and installation services of aluminum alloy doors and windows respectively, it should issue invoices for selling aluminum alloy doors and windows according to the tax rate of 17% respectively, issue the construction and installation labor invoice according to the tax rate of 11%. If it cannot be calculated separately, the VAT invoice of 17% tax rate shall be issued according to the sales of aluminum alloy doors and windows.
If the enterprise is a small-scale taxpayer, there is no big difference, because the collection rate is 3%, and only ordinary invoices can be issued.
