1 thought on “Sales car decorations to obtain income payment tax”

  1. Seeing the VAT or individual's value -added tax for self -production, commissioned processing or purchase of goods for free, and individuals need to pay VAT.

    : According to the "Implementation Rules for the Implementation of the Interim Regulations of the People's Republic of China" (Article 50 of the State Administration of Taxation of the Ministry of Finance), " Cargo:
    (1) Delivery the goods to other units or individuals for sale;
    (2) Sales of sales of goods;
    (3) There are two or more institutions and implemented taxpayers with unified accounting, The goods are transferred from one institution to other agencies for sales, except for the relevant agencies in the same county (city);
    (4) The cargo that is produced or commissioned by itself for non -value -added tax should be used;
    (5) The self -produced and commissioned goods are used for collective benefits or individual consumption;
    (6) Investment of goods that are produced, commissioned or purchased as other units or individual industrial and commercial Households;
    (7) The goods that are self -produced, commissioned or purchased are allocated to shareholders or investors;
    (8) The goods that are produced, commissioned or purchased will be given away from other units or other units or other units or other units or Personal. "
    . According to Article 7 of the" Interim Regulations on the VAT of the People's Republic of China "(State Council Order No. 538):" The price of taxpayers selling goods or taxable services is significantly low. , The sales of the tax authority approved their sales. "
    . According to the" Implementation Rules for the Implementation of the Interim Regulations on the Value -added Tax of the People's Republic of China "(Article 16 of the State Administration of Taxation of the Ministry of Finance) Article 7 The price is significantly low without justification or there is no reasonable reasons or those who are sold in the same session without sales. The average sales price of similar goods in the recent period is determined;
    (2) determine the average sales price of similar goods in other taxpayers in the recent period; The formula is:
    The tax calculation price = cost × (1 cost profit margin)
    is a cargo that is approved by the consumption tax. The cost means: the actual production cost of selling self -produced goods, and the actual procurement cost of selling outsourced goods. The cost profit margin in the formula is determined by the State Administration of Taxation. "

Leave a Comment