Total bureau of national tax Wu
Be sold about production and install window of aluminium alloy door continuously
Wait for business income to collect the give an official of problem of value added tax
(on July 23, 1996 country 1996 〕 of tax case 〔 447)

Shaanxi saves national revenue:
Receive you to save revenue of Xi'an city state " be sold about production and the ask for instructions that the business income be recruited such as wall of act of window of door of successive installation aluminous profile, glass controls problem of value added tax " (city state tax sends 〔 1996 〕 119) , show give an official to be as follows: Temporary rules executive detailed rules and regulations sets value added tax: “ pursues the production of goods, wholesale or retail business, the mixture of enterprise sex unit and individual operator sells behavior, regard sale goods as to ought to impose value added tax. ” accordingly, our opinion, unit of sex of the enterprise of wall of act of door window, glass, enterprise reachs aluminium alloy of the production that Xi'an city place belongs to, sale individual operator, while its sell wall of act of window of aluminium alloy door, glass, be in charge of installing, belong to mixture sale action, answer to what its obtain tax income imposes value added tax according to the chapter.
Copy to: Each province, municipality, municipality directly under the Central Government and plan sheet list bureau of city state revenue, cess Wu, shenyang,
Revenue of state of city of Changchun, Harbin, Nanjing, Wuhan, Guangzhou, Chengdu, Xi'an, cess
Wu bureau. (Central code)

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