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厦门市国家税务局:你局《关于生产销售及安装护栏、隔离栅纳税问题的请示》(厦国税流[1999]039号)收悉,现批复如下:工业企业生产销售护栏、隔离栅同时提供安装劳务,属混合销售行为,根据《中华人民共和国增值税暂行条例实施细则》第五条的规定,对其生产销售的货物及安装劳务收入应当一并征收增值税,不征收营业税。对工业企业
State Administration of Taxation of Xiamen Municipality: You Bureau has received the Request for Instructions on the Production, Sales and Installation of Fence and Isolation Grid Tax (Xiamen Tax Revenue [1999] No. 039), which is hereby approved as follows: Industrial enterprises produce and sell guardrails and barriers at the same time Installment labor is a mixed sale. According to Article 5 of the Implementation Rules of the Provisional Regulations of the People’s Republic of China on Value Added Tax, VAT on the goods and installation services they produce and sell shall be collected together with VAT, and no sales tax will be levied. For industrial enterprises