"Loading and unloading" is classified as "logistics auxiliary service" (the applicable tax rate is 6%) in the notes on the scope of taxable services in the Pilot Implementation Measures for Changing Business Tax to VAT.
For the same business, the tax authorities in different regions have different definitions of tax items, which is not conducive to maintaining the seriousness of the tax law and the legitimate competition of taxpayers in the same industry.
Announcement No.9 makes it clear that since May 1 2020, taxpayers will be entrusted with specialized treatment of wastes such as garbage, sludge, sewage and waste gas, that is, waste will be reduced, recycled and made harmless through landfill, incineration, purification and fertilizer making, and the VAT rate will be applicable in accordance with the following provisions:
1. If no goods are produced after specialized treatment such as landfill and incineration, the trustee belongs to "professional technical service" in providing "modern service", and the treatment fee charged by it is subject to the VAT rate of 6%.
Professional technical services belong to one of "modern services-R&D and technical services", which refers to special technical services such as meteorological services, earthquake services, marine services, surveying and mapping services, urban planning, environmental and ecological monitoring services.
Business analysis 1: As the garbage disposal company directly incinerates garbage and does not produce any articles, the treatment fee charged should be taxed according to professional technical services, and the tax rate of 6% is applicable.
2. If the goods are specially processed and produced, and the goods belong to the entrusting party, the entrusted party provides "processing services", and the processing fee charged by it is subject to the VAT rate of 13%.
Analysis of the second business: it is equivalent to the entrusted processing business, that is, the construction company (the entrusting party) provides the raw material-"construction waste", and entrusts the construction waste recycling company (the entrusted party) to process the goods-recycled bricks, and collects the processing fee. The processing collected by the construction waste recycling company is taxed as "processing service", and the tax rate of 13% is applicable.
3. If the goods are specially processed and produced and belong to the consignee, the consignee shall provide "professional technical services", and the processing fee charged shall be subject to the VAT rate of 6%. When the consignee uses the generated goods for sale, the value-added tax rate of the goods shall apply.
Business three analysis: the garbage disposal company is equivalent to two businesses:
First, entrusted by the government department, the domestic garbage is treated and the treatment fee is charged.
The second is to burn garbage to generate electricity and sell it to power grid companies. Among them, the first business is taxed as "professional technical services" and the tax rate of 6% is applicable; The second business is taxed according to the sales amount of power products at the time of sale.