Welcome to the official website of Nantong Crystal Abacus Finance & Tax Consulting Co., Ltd.
Nantong Jing Abacus Finance & Tax Consulting Co., Ltd.
Contact: Zhang Accounting
Mobile phone: 15851208513 WeChat: jhkjcw
Room 1607, Block B, Jinglihui Building, No. 190 Qingnian Middle Road, Chongchuan District, Nantong City
If a sale involves services and goods, it is a mixed sale. There are two elements here: one must be the same sales activity, and the other must involve services and goods, both of which are indispensable. There are also tax planning points that need attention.
For a company that manufactures equipment and provides installation services, a company registered in Nantong definitely wants to lower the price of materials and increase the price of installation services, so that the 17% value-added tax sales of materials should be levied into 11% construction services Sales to reduce VAT burden and increase after-tax income.
But for the purchaser, they hope to get more input tax credits to increase the reimbursement amount, that is, they want the other party to pay taxes at the tax rate of 17%. Therefore, how to invoice is a process of game between the two parties. Each accountant must recognize this and avoid being taxed by the other party's planning, resulting in their own overpayment of taxes. The most sensible approach is to sign a company registered in Nantong according to law, calculate taxes separately, and be fair and reasonable.
Invoices are lost, remedied in a timely manner, and still reimbursed and credited
China implements tax control by ticket, because it involves taxation, and it is impossible to reopen a ticket if the invoice is lost. However, without an invoice, I cannot reimburse the invoice and account with the company. What should I do?