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大型设备销售并提供安装服务属于增值税混合销售行为,因受到影响的因素较多,使貌似简单的问题事实上变得却很复杂,常常让财务人员困惑不解。文章在现行税收体制的背景下以电梯销售业务为例,揭示了此类设备销售并提供安装服务行为的税务及会计处理的经济实质与一般原则,厘清了增值税、营业税、所得税的纳税时间点及缴纳地点,并给出了正确的业务处理方法,为企业财务人员处理此类业务提供了解决问题的思路和方法。
The sale of large equipment and the provision of installation services are part of a mixed-value sales tax sale that, due to the many factors that have been affected, makes seemingly simple issues virtually complicated, often confusing financial staff. In the context of the current tax system, the article takes the elevator sales business as an example to reveal the economic essence and general principles of taxation and accounting treatment for the sale of such equipment and the installation of service activities, clarifies the tax payment time points of value added tax, business tax and income tax And pay the place, and gives the correct business approach, for business finance staff to deal with such business provides a solution to the problem ideas and methods.