How does the tax burden share the costs associated with the generation of the business? - Accounting accountants |

Small A company office building is rent B company, the monthly occurrence of utilities, power bureau and water company are issued To B company, but this part of the company B also requires a small company to bear. A company asked B company to issue an invoice to receive this , B company that can not open, can only provide a copy of the invoice and related information to the A company, this can do? " The State Administration of Taxation on the 2016 settlement of the settlement Q & A Provisions: more than two companies share the burden of independent measurement system is not related to the cost of generating operations, such as: coal, water, electricity and collection of sewage treatment fees , Can obtain the invoice, with the invoice for pre-tax deduction; can not obtain an invoice or other users together to obtain an invoice, the actual costs incurred, Agreement, copy of invoice, proof of assessed amount and Transfer , According to the tax deduction. " If the A company's water and electricity costs can not be invoiced separately, and B company's cost to open an invoice are given to the B company, then the relevant contract agreement, a copy of the invoice, the amount of proof and bank transfer certificate, Really deducted before tax. In fact, this is the case, as A company is there , Such as electricity only split single, can not get votes, certainly can not be deducted The For example, A company in 2017 occurred in the electricity tax price is 1000, then the company B to A division of the proof of the amount of 1000, A company to enter The cost is 1000. But if 1000 made a special invoice, A company to pay the same amount, the actual cost of only 1000 / 1.17 yuan. Water is the same. And B company to obtain the part of the vote can not be deducted, because it does not belong to the cost of B companies, B companies need to do input tax transfer. There is also a way, B company to resell, the use of part of the company A value-added tax invoices to A. But B company is facing a problem, electricity is 17% , B company to buy deductible 17%, resale also deduct 17%. But the water fee is different, B company from the water company made 3% of the votes, issued must be 13% "2017 After 11%. Article 2 of the Provisional Regulations on Value Added Tax Sales of water, the tax rate of 13%: but because of the water sales for the water company is more special circumstances, under normal circumstances, the water company can obtain less input tax invoices, The rate is relatively high, so give a special provision: Sales of self-produced tap water in accordance with the simple tax rate of 3% tax, water companies also apply 3%, but other units have to resell in accordance with 13%. So this is the case, if the B companies do not want to suffer, you need to first this part of the tax rate at 3% of a non-tax price, and then use this tax-free price should be charged A company's water charges. Such as A company occurred 103 yuan water fee, then B company should not open 103 yuan 11% of the value-added tax invoices to A, if the B company to suffer. But it should be converted into 100 excluding tax 100, and then 100 by 11% tax rate calculated 111 tax to the A company charged. So for the B company, the balance of payments, to pay the eight value-added tax by the company A. A company to pay the input tax can also be deducted.