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2017年第11号2017年4月20日为进一步明确营改增试点运行中反映的有关征管问题,现将有关事项公告如下:一、纳税人销售活动板房、机器设备、钢结构件等自产货物的同时提供建筑、安装服务,不属于《营业税改征增值税试点实施办法》(财税[2016]36号文件印发)第四十条规定的混合销售,应分别核算货物和建筑服务的销售额,分别适用不同的税率或者征收率。
2017 No. 11 April 20, 2017 To further clarify the issues concerning tax collection and management as reflected in the operation of the pilot camps, the relevant issues are hereby announced as follows: I. Taxpayers’ sales activities of houses, machinery and equipment, steel structures, etc. Construction and installation of goods and goods shall be provided at the same time, and the sales of goods and construction services shall be accounted for separately in the mixed sales not according to Article 40 of the Measures for the Implementation of the Pilot Program for Business Tax Reform and Value Added Tax (Cai Shui [2016] No. 36 Document) The same applies to different tax rates or levies respectively.