1. Is it a mixed sale?

Self-produced machinery and equipment do not belong!

According to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China on Further Clarifying Issues Concerning the Collection and Management of Value-added Tax (State Taxation Administration of The People's Republic of China AnnouncementNo.1KLOC-0/2007), taxpayers selling self-produced goods such as prefabricated houses, machinery and equipment, steel structures and providing construction and installation services at the same time do not belong to the Measures for the Implementation of the Pilot Project of Changing Business Tax to VAT (Caishui [20 18).

Second, how to pay VAT?

Taxpayers sell machinery and equipment and provide installation services at the same time, including the following two situations:

(1) Taxpayers provide installation services while selling their own machinery and equipment.

(2) Taxpayers provide installation services while selling outsourced machinery and equipment.

Third, follow-up maintenance services