Bureau of revenue of Chongqing city state, cess Wu:
Now with respect to revenue of Chongqing city state " the ask for instructions that makes manufactured goods of window of aluminium alloy door sell behavior be recruited to collect value added tax about building installation business " (heavy state tax sends 〔 1996 〕 360) in the concerned issue that involves informs as follows:
According to my bureau print and distribute " value added tax the regulation of a certain number of specific issues " (duty delivers the state 1993 〕 of 〔 154) the first (4) the regulation of the paragraph, the cement prefabricated components that infrastructure unit and the factory that are engaged in building the enterprise have as an attached institution that installs business, workshop produces, other member reachs housing materials, be used at this unit or the construction project of this enterprise, should be in move send value added tax is imposed when using. This one regulation makes carry out aluminium alloy to building installation business door window product is likewise applicable. No matter its make a place be apart from construction location far and near, form of business accounting of company finance affairs how, should uniform collect value added tax according to Zhang Zheng.
Basis " business tax of People's Republic of China is temporary byelaw carries out detailed rules " the 18th regulation, taxpayer is engaged in work of engineering of building, reparative, adornment, no matter with the other side how settle accounts, its turnover all should include project place to use goods and materials of raw material etc and dynamic total cost. Window of aluminium alloy door belongs to the raw material that in building a project, uses, its money paid for something purchased or received for something sold cannot contract to be deducted in the forehead or divide rift to part from the project levy, cannot serve as with this more differentiate to mix a sale to impose a kind of tax only certainly. If produce the taxpayer of window of aluminium alloy door,be to contract the cent bag of the project or subcontractor, its answer the business tax of accept already took the place of by total contractor the capture that buckle era, basis " business tax of People's Republic of China is temporary byelaw " the 5th (3) the regulation of the paragraph, impose business tax no longer to its.

* notes: A code already by " total bureau of national tax Wu about releasing already invalidation or revocatory taxation standard sex the announcement of file directory " abolish (the code central)

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