Can the production and sales of asphalt industry be simply taxed?

Can the production and sales of asphalt industry be simply taxed?

Sales of asphalt mixture can not be taxed at the rate of 3% in the construction industry, which belongs to sales goods.

The manufacturer's concrete and asphalt mixture are mainly used for its own construction, and a small amount of asphalt mixture is sold to the outside world, which belongs to part-time operation.

No matter what the nature of your company is, you can only use one tax calculation method. For example, if you apply for simple tax calculation, you must cancel simple tax calculation before you can use general tax calculation.

In addition, you are just a sand and gravel sales company. Without a battlefield and a mine, it is difficult to obtain a simple tax. Even if you use some methods to get the tax bureau to agree to adopt simple tax calculation, it is easy to be checked later or let you pay back the tax.

Sandstone trading companies still have a lot of tax planning space, so it is recommended to plan reasonably and not to operate illegally.

How to open the tax bill for construction projects?

1. The general project fund VAT invoice is a special VAT invoice with a tax rate of 9%. If you choose the simple method for tax calculation, you can only issue an ordinary VAT invoice with the "collection rate" of 3%.

2. According to Article 15 of the Measures for the Implementation of the Pilot Reform of Business Tax to VAT:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights, with a tax rate of 9%.

(3) Providing tangible movable property leasing services at the tax rate of 13%.

(4) The cross-border taxable activities of domestic units and individuals are subject to zero tax rate. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

3. Article 16 The collection rate of value-added tax shall be 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

4. According to the relevant provisions of the pilot project of changing business tax to value-added tax, the engineering construction services are as follows.

1. General taxpayers can choose to apply the simple tax calculation method to the construction services provided by the contractor.

Providing construction services in the form of contractors means that the construction party does not purchase materials needed for construction projects or only purchases auxiliary materials, and collects labor costs, management fees or other expenses.

2. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A. 。

A-supplied project refers to a construction project in which all or part of the equipment, materials and power are purchased by the project contractor.

3. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects.

4. If the general taxpayer provides construction services across counties (cities) and the general tax calculation method is applied, the tax payable shall be calculated by taking the total price and extra expenses obtained as sales. Taxpayers shall, at the withholding rate of 2%, declare and pay taxes to the competent tax authorities where the institution is located after deducting subcontracts from the total price and out-of-price expenses obtained.

Can the production and sales of asphalt industry be simply taxed? According to the provisions of the tax law, enterprises and individuals can be divided into simple tax calculation methods and general tax calculation methods when calculating and paying VAT. Enterprises can only choose one tax calculation method to account for all businesses. Detailed analysis can refer to our introduction in the above article.