Real estate development companies in the sale of well-decorated commercial housing, often equipped with television sets, refrigerators, beds, sofas and other household appliances and furniture, this part of the furniture and appliances of the income and cost of how to carry out the tax treatment, in practice, there are great differences.
One, furniture and appliances do not belong to the real estate development products
According to the "State Administration of Taxation on the issuance of" Business Tax Notes (Trial Draft) "Notice" (Guo Shui Fa 〔1993〕 No. 149) documents and "installation works and materials division of the Interim Provisions," it is clear that the television, refrigerators, beds, sofas and other household appliances, furniture, are not construction and decoration projects work! The decorative materials, can not be charged in the cost of decoration, and does not belong to the construction of materials and equipment, therefore, furniture and appliances do not belong to the category of real estate development products.
Second, real estate development companies in the sale of well-decorated housing, while configuring home appliances, furniture, should be part of the sale of commercial properties and the sale of goods business
Real estate development companies in the sale of well-decorated housing, in the contract at the same time agreed to configure the TV, refrigerator, beds, sofas and other household appliances and furniture, due to the furniture and appliances do not belong to the development of real estate Product category, the business should be regarded as a real estate development company sales of commercial properties and sales of goods business, which: sales tax on the sale of commercial properties, sales of furniture and home appliances goods value-added tax.
Third, the real estate development company commissioned the decoration company to decorate and purchase furniture and home appliances, furniture and home appliances can not issue construction and decoration invoices
The real estate development company in order to expand the development cost of land value-added tax plus deduction of the base, often commissioned the decorative company to decorate and purchase furniture and home appliances at the same time, the purchase of furniture and appliances, the price, the decorative company issued construction and decoration invoices as a The real estate development company decoration cost is included in the development cost, and in the calculation of land value-added tax as the basis for deduction, through the "decoration" means to reduce the payment of taxes for the purpose, is obviously a misinterpretation of the land value-added tax policy.
Fourth, reasonable planning: decomposition of sales, change the sale of furniture and appliances with the refurbishment of the room, for the sale of furniture and appliances with the refurbishment of the room on behalf of the purchase
Real estate development company in the contract agreed to sell refurbished room at the same time to help customers buy furniture and appliances, real estate development company in the purchase of furniture and appliances, sub-customer purchase invoices and the original invoices forwarded to the customer, the sale of the room in the invoice is only issued only the price of refurbished room. In this way, the real estate development company does not have to bear the value-added tax for the furniture and appliances, and the customer does not have to bear the deed tax for the furniture and appliances.