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编辑同志: 我们是乌鲁木齐市的一家中型企业,我厂职工家属宿舍区每年使用的暖气均是我厂自己生产。作为职工福利的一种形式,我厂从未向职工收取过任何费用。最近,国税局来我厂检查时,认为我厂供应给职工家属宿舍区的暖气应按13%的税率征收增值税。我们以为,我厂供应给自己职工家属宿舍用暖气是一种内部劳务转移,且没有收取款项,构不成销售行为,未产生销售收入,故不应征收增值税。请问,国税局对内部职工家属宿舍用气要征收增值税对吗?
Edit comrades: We are a medium-sized enterprises in Urumqi, our factory workers dormitory area heating each year are my own factory production. As a form of employee benefits, our factory has never charged any fees to our employees. Recently, when I was checked by the IRS, I thought that the heating supplied by our factory to the dormitory area of workers’ families should be subject to VAT at the rate of 13%. We think that our factory supplies his own workers’ dormitories with heating is an internal labor transfer, and did not charge money, constitute a sales activity, did not generate sales revenue, it should not be imposed value-added tax. Excuse me, the IRS on the dormitory gas inside workers to collect value-added tax right?