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Anonymous users2024-01-23Yes. Tax rate: VAT is paid in the production and sales links, and consumption tax is only paid in the production link.
The VAT rate can be deducted from the input at 17% for general taxpayers, and 3% is not deductible for small-scale taxpayers. According to the provisions of the 33rd document of 2006, solid wood flooring is a new consumption tax item, and the applicable tax rate is 5%. The levy of consumption tax on solid wood flooring reflects the policy orientation of the state to protect timber resources.
Calculation: VAT is levied on solid wood flooring, tax payable = sales tax rate - input tax. Consumption tax is levied on solid wood flooring, and the ad valorem rate method is implemented, and the tax payable = sales tax rate.
Assuming that the factory sells 1 million yuan of solid wood flooring in April, the preliminary calculation of the tax payable is 100 5% = 5 (10,000 yuan).
Pay attention to saving the deduction voucher. For the purchase of solid wood flooring, the original and copy of the special VAT invoice (deduction copy) shall be provided. If the special invoice is issued in summary, the original and photocopy of the sales list issued by the seller and stamped with the special financial seal or invoice seal shall also be provided.
For the purchase of solid wood flooring from small-scale VAT taxpayers, the special VAT invoice issued by the tax authorities shall be provided.
Take care of hardwood floors.
1. The humidity in the room should not be too large, keep the floor dry and clean, and wipe it with a wrung out cotton mop for daily cleaning; In case of stubborn stains, wipe with a neutral cleaning solvent and then wipe with a wrung out cotton mop, and never use acid, alkaline solvent or organic solvents such as gasoline to scrub. >>>More
1. After the solid wood floor is laid, it should be maintained for at least 24 hours so as not to affect the service life. In later life, first of all, we must maintain the paint film on the surface of the solid wood floor, so as not to damage its "appearance". Generally, solid wood flooring has poor water resistance, and it should not be wiped with a damp cloth or water to avoid tarnishing. >>>More
Usually try not to wipe the floor with water, only use the electrostatic mop dedicated to the floor dry erase, if there are more difficult to wipe the stain, just wipe with a damp cloth, regularly oil the floor can keep it bright for a long time, to prevent the floor from dry cracking, moisture-proof mildew-proof and deformation, prevent and restore the floor scratches, prevent the floor from warping, should be cleaned and sterilized in time to ensure the health of the family.
1. Anti-fouling: When maintaining the solid wood floor, we must pay attention to keeping the floor dry, clearing the book and cleaning the royal dismantling, and if there is ash or dirty, you can wipe it with a dry cloth. Every two or three months, you can apply floor wax to the floor. >>>More
The best way to maintain the floor is waxing, if the essential oil is not handled well, it will also damage the floor, only waxing is the best way to maintain the floor. >>>More