Article 6 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax stipulates that "the sales behavior involves both taxable services and goods, which is a mixed sales behavior".
Judging from the text of the tax law, the mixed sales in the business tax law only includes the sales of taxable services and goods, excluding the sales of real estate and the transfer of intangible assets. "Taxable services" refer to services such as transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and services (Article 7 of the Business Tax Regulations specifically stipulates the mixed sales behavior of "providing construction services while selling self-produced goods").
From the original meaning of mixed sales, in mixed sales, "labor" and "goods" should be highly related, such as: transportation units deliver goods and sell goods.
Another feature of mixed sales is that the seller takes the initiative to separately or explicitly price the two businesses and collect money. Buying a house to send home appliances is a "gift" that clearly has no price.
Legally speaking, it cannot be considered that there is mixed sales of taxable services, but there is no mixed sales of selling real estate and transferring intangible assets. The tax law is difficult to understand.
The above discount shows that buying a house and sending home appliances is not a mixed sale in tax law.
Of course, it is not a part-time operation. Part-time jobs should have the following characteristics: this business belongs to the business scope of enterprises, and it is a perennial business of enterprises, with the purpose of obtaining part-time income. For example, the ballroom is also engaged in drinks and cigarettes.
So do you want to pay taxes or not? Guoshuihan [2007]1322 stipulates that "China Network Communication Group Corporation and its subsidiaries, China Netcom (Group) Co., Ltd. and its subsidiaries conduct business sales in kind (including giving PIM cards, mobile phones or valuables to users, etc.), which belongs to the behavior of telecom units giving away goods while providing telecommunications services.
According to the current turnover tax policy,
If VAT is not levied, the input tax shall not be deducted; The act of giving in kind with it is the act of giving in kind to others free of charge by the telecommunications unit, which does not belong to the scope of business tax collection and does not levy business tax. "
It is clearly pointed out that telecom companies do not pay value-added tax and business tax when giving away goods. The legal basi for not paying VAT is
"Current turnover tax policy"
. No, the legal basis of business tax is not written.
In fact, in Article 5 of the detailed rules for the implementation of the business tax regulations, only "giving away real estate or land use rights to other units or individuals free of charge" is regarded as a sales act, resulting in tax obligations.
State Taxation Administration of The People's Republic of China's "Letter on Policy Issues Related to Tax Self-inspection in 2009" clearly stipulates that "financial and insurance enterprises carry out business sales and give gifts in kind ... according to the current turnover tax policy, value-added tax is not levied ... it does not belong to the scope of business tax collection and business tax is not levied."
As a matter of fact, as we all know, the common dental appliances, paper towels and soaps in hotels are gifts (because customers can take these things with them), and they have never paid value-added tax or counted as sales tax. Our usual understanding is that the prices of these dental appliances, paper towels and soap have been included in the labor income.
Back to the situation of real estate companies, under the constant control measures of the state, real estate companies are reluctant to cut prices and want to continue to occupy the market, and have launched activities of buying houses and giving gifts. The price of the gift is obviously included in the house price, and it is not given out of thin air. It's just that the pasting of tax laws and regulations has caused many difficulties in law enforcement.
Generally speaking, from the basic legislative spirit of circulation tax law, it can be considered that buying a house as a gift is not subject to value-added tax, nor is it regarded as business tax.