How to invoice equipment sales and installation and commissioning fees?

HNA Accounting Education for you to answer: "Provisional Regulations for the Implementation of Value-added Tax" (Ministry of Finance Decree No. 65) provides that: Article 6 of the following mixed sales behavior of taxpayers should be separately accounted for the sales of goods and the turnover of non-value-added tax taxable services, and based on the sales of its sales of goods to pay the value-added tax, non-value-added taxable services turnover is not subject to value-added tax; not separately accounted for, by the competent If the goods are not separately accounted for, the competent tax authorities shall approve the sales of the goods: (i) the sale of self-produced goods and the provision of construction labor services at the same time; (ii) other cases stipulated by the Ministry of Finance and the State Administration of Taxation.

"State Administration of Taxation on the issuance of & lt; business tax tax item notes (trial draft) & gt; notice" (State Taxation [1993] No. 149) provides: Second, the construction industry construction industry, refers to the construction and installation engineering operations.

The scope of this tax includes: construction, installation, repair, decoration, other engineering operations.

(a) building construction, refers to the construction of new buildings, alterations, expansion of various buildings, structures, engineering operations, including a variety of equipment connected to the building or pillars, operating platforms for the installation or installation of engineering operations, as well as a variety of kilns and metal structures, including engineering operations.

(2) installation installation, refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment and other equipment, assembly, placement of engineering operations, including the equipment connected to the workbench, ladder, railing installation engineering operations and the installation of equipment, insulation, corrosion, heat preservation, painting and other engineering operations.

Based on the above provisions, equipment installation and civil construction labor is a taxable act of the construction industry, should be issued construction and safety industry invoices, equipment sales issued VAT invoices.