Position:home>Tax counseling> The representative raises action: Offer repair a service how to open bill
The representative raises action: Offer repair a service how to open bill
From;  Author:Stand originally

“ my company entrusted a building to install an enterprise to undertake repairing to fixed assets in July, deduct tax payment to touch, we ask its offer value added tax special bill, but the building installs an enterprise to put forward them is business tax taxpayer, can open bldg. to unite bill only. Excuse me, this building installs the bill that the enterprise offers to whether accord with a regulation, whether deduct directly as charge? ” recently, in smooth power limited company (company of the light in the following abbreviation) office of division of Wu of a duty of city of Nanyang of the province austral small Wang Xianghe of the member that do tax undertakes a phone seek advice.

Receive those who hear a telephone call to register way of pieces of duty Wu division is small answer: “ is to open value added tax to repairing a service special bill or bldg. bill depend on repaired object (movable or praedial) , the identity with taxpayer (taxpayer of value added tax or business taxpayer) have nothing to do. ”

How to open in view of bill involve charge whether the problem that deducts before duty, a bit inadvertent meeting causes tax payment of business wrong pay, get even the punishment of the tax authority. Accordingly, xiaozhang did not have more explanations in the phone, in registering duty Wu division to arrive instantly with additionally one however, optical firm financial department understands a situation, unified to the bldg. that this company obtains bill undertakes examine and verify is maintained. In process of examine and verify, two register duty Wu division to act on independent, objective, just principle, according to code of active taxation policy, carried out what in including to check, optical company offers to repair contract, note, outside appoint the program of examine and verify that repairs project complete to check and accept odd, bldg. to unite bill inside. Examine and verify ends, duty Wu division answered the question that the enterprise raises with written form after comparing notes with financial personnel, direct company lawfully reasonable pay taxes.


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