A: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36), construction services include engineering services, installation services, repair services, decoration services and other construction services.
Two, taxpayers provide financing after-sale leaseback service according to what tax items to pay VAT?
Answer: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), the finance sale and leaseback business belongs to the loan business, and the value-added tax should be paid according to the financial business. Financing sale and leaseback refers to the business activities that the lessee sells assets to enterprises engaged in financing sale and leaseback business for the purpose of financing, and the enterprises engaged in financing sale and leaseback business lease assets to the lessee.
3. Is VAT levied on the fixed profit or guaranteed profit collected from monetary fund investment?
A: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), the fixed profit or guaranteed profit collected from monetary fund investment is subject to value-added tax according to loan services.
4. Should the advertising space for renting real estate such as buildings and structures or tangible movable property such as airplanes and vehicles be taxed?
Answer: According to the Notice of the Ministry of Finance on Promoting the Pilot Work of Changing Business Tax to Value-added Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2016] No.36), the advertising space of buildings, structures and other real estate or tangible movable property such as airplanes and vehicles is leased to other units or individuals to publish advertisements, and the value-added tax is paid according to the rental service.
5. Do freight forwarders and customs declaration agents belong to logistics auxiliary services?
A: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Promoting the Pilot of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), freight forwarders and customs declaration agents do not belong to logistics auxiliary services, and should be taxed according to economic agency services.
6. What are the business auxiliary services?
A: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Promoting the Pilot Work of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), business auxiliary services include enterprise management services, brokerage services, human resources services and safety protection services.
Seven, translation services and market research services should be levied on what value-added tax?
A: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), translation services and market research services are subject to VAT as consulting services.
Supplement: Reference link address: Web page link.