污水处理应缴纳何种流转税（What kind of turnover tax should be paid for sewage treatment）.docVIP

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污水处理应缴纳何种流转税（What kind of turnover tax should be paid for sewage treatment）.doc

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污水处理应缴纳何种流转税（What kind of turnover tax should be paid for sewage treatment）

污水处理应缴纳何种流转税（What kind of turnover tax should be paid for sewage treatment） Q: we are a listed company, each year to our group companies to pay part of the sewage treatment fee, the group company issued to us is a fixed invoice, pay sales tax. Now that the tax authorities are involved, we believe that the business should pay VAT, so that we should pay the VAT in the previous year. Is that reasonable? If VAT is added, is it 13% or 17%? Answer: 1, sewage treatment should pay what kind of turnover tax? The provisions of the first Provisional Regulations on value-added tax in Peoples Republic of China, the units and individuals to provide processing, repair and replacement services and the importation of goods in the territory of Peoples Republic of China, the sale of goods or VAT taxpayers shall pay VAT in accordance with the regulations. Article second of the regulations on the implementation of the Provisional Regulations on the value-added tax of the Peoples Republic of China stipulates that the term goods as mentioned in Article 1 of the Regulations refers to tangible chattels, including electricity, heat and gas. The rules provisions of article second of the implementation of the Interim Regulations of the Peoples Republic of China business tax regulations, as stated in Article 1 of the Regulations refers to the labor and transportation, construction, finance and insurance, telecommunications, culture and sports industry, service industry and entertainment industry, the scope of the taxable items (hereinafter referred to as taxable services). Processing, repair and repair do not belong to the labor service stipulated by the regulations (hereinafter referred to as non taxable services). The State Administration of Taxation on the sewage treatment fee does not levy business tax approved (Guoshuihan [2004]1366) regulations, in accordance with the Provisional Regulations Peoples Republic of China business tax business tax levy sewage treatment services provided by uni