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Value added tax should whether does fund of duty project compensation pay tax
From;  Author:Stand originally

A lot of people think, management value added tax should duty goods or should the behavior of tax service, if buy square beak a contract because of buying and by buy buyer to pay a sale square compensatory money, attribute value added tax the ” of “ penalty due to breach of contract in ” of the 6th charge outside calling “ valence should press temporary regulations formulary pay value added tax. But the author thinks, this problem cannot treat as the same, part of one's job is two kinds of case:

If the sale just sells institute the main risk of the droit of goods and droit and pay move,be, the contract has been fulfilled, or of value added tax should tax service has been offerred, the duty to pay taxes of value added tax has been formed, if reappear pays a sale because of buying square beak a contract the circumstance of square compensation fund, ” of right now the charge outside compensating for a paragraph to attribute “ price should pay value added tax. This kind of case is very good master, we no longer citing.


2 if what the sale just sells the main risk of the droit of goods and droit and pay to was not transferred,be, value added tax should tax service also was not offerred, namely nonexistent sale goods or promote the premise that supplies tax service, the duty to pay taxes of value added tax has not been formed, the compensatory fund that direction sells to buy square collection below this case is nonexistent the problem of pay value added tax.

For example: Second company needs to order overall product to shell company no longer because of market level change, shell company to forensic to lodge a complaint hind, the court adjudicates 300 thousand yuan to second company recoups shell company loss. In this case, shell company did not sell a product to give second the company, accordingly, goods of shell company nonexistent sale perhaps answer the premise that tax service gives second the company, the fund of 300 thousand yuan of compensation of its collection does not accord with the feature of ” of the charge outside the “ price that tax law place sets. Accordingly, this
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