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What business the company accounting system implementation?

Our company is planting trees, buying seedlings, the species were 1-2 years and then sold, or access to the Green Project to do. May I ask what business the implementation of the accounting system? How to account for the cost of the tree? Should not be carried forward each year the cost of the tree ? in the tax on sales of trees and greening works to do what taxes?

Posted on 2013-05-09 14:30:30

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Your company can use the "Enterprise Accounting System"; tree costs in accordance with the basic principles of accounting (historical cost, prudence and the importance of the principle) the value recorded at the time of purchase, maintenance and management costs are usually in "management fees "to; in tax (turnover tax) are mixed sales activities of your company, specifically as follows: you judge for yourself: A sales activity that involves both non-taxable goods and services involved, a mixed sales activity. Engaged in the production of goods, wholesale or retail enterprises, enterprise units or individual operators Mixed sales activities, as sales of goods shall be subject to VAT; other units and individuals in mixed sales activities, as sales of non-taxable services, not subject to VAT. The taxpayer's sales activities are mixed sales activities imposed by the State Administration of Taxation authorities identified. First paragraph of this alleged non-taxable services, is the sales tax is payable the transport industry, construction, finance and insurance, post and telecommunications, culture and sports, entertainment, service charge range of services taxable items. Goods referred to in the first paragraph of this production, wholesale or retail business, business units and individual operators, including to engage in the production of goods, wholesale or retail, and also engaged in the business of non-taxable services, enterprise including units and individual operators. Article taxpayers engaged in non-taxable services and should be accounted for separately goods or taxable services and non-taxable services sales. Not accounted for separately or can not be accurately accounted for, and its non-taxable services and goods or taxable services shall be subject to VAT. Taxpayers engaged in non-taxable services shall be subject to VAT if, by the State Administration of Taxation to determine collecting authorities. Article A sales activity that involves both the taxable services and related goods, a mixed sales activity. Engaged in the production of goods, wholesale or retail enterprises, enterprise units or individual operators Mixed sales activities, as sales of goods, not to collect sales tax; other units and individuals in mixed sales activities, as a provision of taxable services, shall be levied business tax. The taxpayer's sales activities are mixed sales activities imposed by the State Administration of Taxation authorities identified. Goods mentioned in the first paragraph, refers to tangible personal property, including electricity, heat and gas. The first term in the production of goods, wholesale or retail business, business units and individual operators, including to engage in the production of goods, wholesale or retail, and also engaged taxable services business, enterprise units self-employed included. Article taxpayers engaged in taxable services and goods or taxable services shall be separately accounted for turnover of taxable services, or non-taxable services and goods sales. Not accounted for separately or can not be accurately accounted for, the taxable services and non-taxable goods or services be subject to VAT, do not charge sales tax. Whether taxpayers engaged in taxable services shall be subject to VAT, levied by the State Administration of Taxation authorities identified.

2013-05-09 14:30:30
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