How to confirm the income by selling elevators and providing installation services at the same time

How to confirm the income by selling elevators and providing installation services at the same time

Article 4 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Clarifying the Issues Concerning the Collection and Management of Value-added Tax (State Taxation Administration of The People's Republic of China AnnouncementNo.1kloc-0/2007) stipulates that general taxpayers can provide installation services while selling elevators, and their installation services can be taxed according to the simple project taxation method provided by Party A. 。

Taxpayers shall pay value-added tax in accordance with "other modern services" for maintenance services provided after elevator installation and operation.

To sum up, ordinary taxpayers provide installation services while selling elevators. Installation services can be taxed according to the simple tax method provided by Party A, and the VAT rate is 3%.

How to fill in the accounting entries of elevator maintenance?

1. It takes time for enterprises to maintain and protect daily elevators:

Borrow: management fee-elevator maintenance fee

Taxes payable-VAT payable (input tax)

Loans: bank deposits

2. The elevator maintenance fee of the enterprise meets the capitalization conditions:

Borrow: Construction in progress.

Loans: bank deposits

When the project under construction reaches the scheduled usable state:

Borrow: fixed assets-elevator

Loan: Construction in progress.

When the daily elevator maintenance fee occurs and the corresponding invoice is obtained, the enterprise conducts accounting through the subjects of "management fee" and "tax payable-value-added tax payable (input tax)"; If the premium of enterprise elevator maintenance meets the capitalization confirmation conditions, it shall be included in the value of fixed assets and accounted for by the subjects of "construction in progress" and "fixed assets".

How to confirm the income by providing installation service while selling elevators? In general, in fact,