Produce sale action not levy project: Use at taxpayer collection money but did not produce sale goods, service, intangible assets or praedial case. Have the following 12 kinds of case:
1. Imprest card is sold and charge a cost
Zhang Wu handles a principle: The enterprise is bought, charge a cost imprest card, answer to be deducted before the duty when business happens actually. According to buy or charge a cost, extend and use wait for different situation to undertake Wu of the following duty handles:
(1) be being bought or fill value link, imprest card should undertake administrative as the asset of the enterprise, the relevant defray that when buy or charging a cost, happens must not be deducted before duty;
(2) in extend link, by evidence of department of relevant inside and outside, the proof advances card fee already produced move, undertake classify according to using utility, before according to tax law the regulation has duty, deduct (be like: Extend of the worker can serve as salary, welfare funds, before entertaining cost what be used at intercourse dinner party to have duty as business, deduct) ;
(3) the imprest card that this enterprise interior uses, when relevant defray happens actually, deduct before duty by relevant proof.
2. The real-estate project that the sale develops by oneself beforehand gathering
Zhang Wu handles a principle: Imprest Zhang money, the bill that reseizure has tax rate after plan wait for course into fixed assets.
3. Already declared pay business tax not filling make out an invoice of make out an invoice (office of tax is in the ground already declared business tax to did not open bill, fill value added tax is average bill. )
Zhang Wu handles a principle: According to its business essence is handled, can plan enter cost of asset primary value, cost, before can pressing formulary duty, deduct.
4. Era collects stamp tax (the stamp duty that is not the other unit such as the tax authority to close for tax authority generation)
Zhang Wu handles a principle: Plan into " taxes and add " / " should hand in duty to expend, should pay stamp tax " course, before can pressing formulary duty, deduct.
5. Era receives car boat royalities
Zhang Wu handles a principle: Plan into " taxes and add " / " should hand in duty to expend, car boat royalities " course, before can pressing formulary duty, deduct.
6. After financing sex makes work, answer hire bear hire just sell asset (tenant is in the behavior that asset sells in hiring business is answered after financing sex makes work, do not belong to value added tax to collect limits, do not impose value added tax)
Zhang Wu handles a principle: Rental just purchase financing to rent processing of asset Zhang Wu, before prospective amortize or depreciation can press formulary duty, deduct.
7. Asset recombines those who involve is praedial
Zhang Wu handles a principle: Plan enter " praedial " primary value, before prospective amortize or depreciation can press formulary duty, deduct.
8. Asset recombines involved land use
Zhang Wu handles a principle: Plan enter " land access " primary value, before prospective amortize or depreciation can press formulary duty, deduct.
9. The representative imports free goods payment for goods (announcement of total bureau of national tax Wu 2016 the 69th the 8th regulation, taxpayer representative entrance avoids the goods that imposes import value added tax by the regulation, its sale does not include to the payment for goods that entrust square collection and pays for you)
Zhang Wu handles a principle: According to buy goods to pay Wu of Zhang of payment for goods processing
10. Premium of bill having reward pays
11. Not levy tap water (translation of cost of water natural resources is section of tax of water natural resources)
Zhang Wu handles a principle: Use the principle processing of tap water according to the enterprise. For instance: Direct plan into overhead expenses / welfare funds is used / cost of the asset primary value such as manufacturing cost, cost, before can pressing formulary duty, deduct.
12. The building serves beforehand gathering
