Guangming Machinery Co., Ltd. is a production and sales of forklift enterprises, for the value-added tax general taxpayer. The forklift sales, they will be free after sale service contract period of 1 years in the contract with customers. In the meantime, forklift quality problems caused by non customers reason, light machinery Co. Ltd. will be free replacement parts to repair.
2013 January ~ September, Guangming Machinery Co. Ltd. in the after sale service period for customers free exchange of forklift accessories and provide repair service, if according to the same tax sales price of 1000000 yuan, this part should be how to deal with accessories such as value-added tax?
Does not belong to the VAT amount out of business
Provisional Regulations of current value-added tax provisions of article tenth, "the amount of input tax on the following items shall not be credited against the output tax: (a) used for non VAT taxable items, VAT exempt items, collective welfare or personal consumption of purchased goods or taxable services; (two) the purchase of goods and related taxable services to non normal loss; (three) abnormal loss of consumption in products, finished products purchasing goods or taxable services; (four) consumer goods for their own use of taxpayers, tax stipulated by the competent department of finance of the State Council; (five) of this article (a) to (four) provision of goods transportation costs and sales of duty-free goods the transportation cost." Careful analysis, product after sale service period, in accordance with the contract, light machinery Co., Ltd for customers free replacement parts, not the existence of forklift accessories change the use of the problem, no occurrence of abnormal losses, so, the business that does not belong to the input tax to be transferred out of business.
Does not belong to the deemed sale business
The detailed rules for the implementation of the Interim Regulations of the provisions of article fourth of value-added tax, the unit or individual industrial and commercial households in any of the following acts, regarded as a sale of goods: (a) the goods to be delivered to other units or individuals to sell; (two) sales to sell the goods; (three) with more than two organizations and the implementation of a unified accounting of the taxpayer, the goods from one organization to another for sales, but the related institutions located in the same county (city) except; (four) will be produced or entrust processed goods used for non VAT taxable items; (five) of self-produced, processed goods used for collective welfare or personal consumption; (six) of self-produced, processing or the purchase of goods as investments, provided to other units or individual industrial and commercial households; (seven) of self-produced, processed or purchased goods distributed to shareholders or investors; (eight) of self-produced, processed or purchased goods donation and other units or individuals. According to the above provisions, the business does not belong to the consignment, consignment goods sales, agency goods, goods transferred between the change of use and investment, allocation and free. See from the form, light machinery Co., Ltd in the product after sale service period, free of charge to the customer shall be regarded as sales of replacement parts, and "goods will be donated to other units or individuals" have the same point, into the behavior do not cause economic interests, but the light machinery Co., Ltd to customers free of charge exchange is the obligation of contract sales forklift accessories behavior, in the industry has become the norm and practice, light machinery Co., Ltd must fulfill, or may not, forklift sales. And donated goods, gift enterprises are independent sponsors gift behavior, it can initiate the actor, it also can not launch giveaways, just giving behavior and reduce the VAT tax base, therefore, the detailed rules for the implementation of the Provisional Regulations on value added tax will be regarded as goods donated goods sold behavior, give a company shall pay the required output vat.
Replacement parts free of charge to the customer is a kind of special product processing process
In fact, "products after sale service period to customers free of charge replacement parts" is a kind of special product processing process, it happened or not, depends on the specific matters occurring after the product sales. Assuming that the Light Machinery Company Limited sales to customers of forklift, agreed in the contract period, always suck, always falls the chain, that this particular product process must be implemented.
In addition, in reference to the sale of goods "buy one get one free" mode, the gifts and authentic as the overall sales to processing principle, said the public mouth "gifts" is not the meaning of tax law "goods as a gift", but for customers to buy goods discount only, its value offset genuine sales fair price; and "products after sale service period to customers free of charge replacement parts" is based on sales of goods and produce, the cost and the sale of goods "sales consumed in this special product processing process to buy one get one free" gifts should not be compared, it is individual pay value added tax output tax.
In the after sale service period, in accordance with the contract, free of charge to the customer replacement parts points VAT treatment is: 1, input tax for the purchasing of parts and machining parts consumption goods can be a full deduction; 2, not as sales to calculate and pay VAT output tax. 3, free replacement parts for not including tax cost is included in the enterprises "operating expenses" course.
Of course, non contract customers, due to improper operation cause, and after sale service after the expiration of the period, the sales side to provide products and after sale service is the replacement parts should pay value-added tax. The occurrence of assuming Light Machinery Co. Ltd. this kind of business tax sales price is 1000000 yuan, then:
Borrow: accounts receivable (or bank account) 100
Credit: other business income 85.47
Tax payable -- should pay value-added tax (VAT) 14.53.