This invoice is applicable to taxpayers in the transportation industry (excluding highways and inland rivers), construction industry, sales of real estate, and transfer of intangible assets when they recognize operating income from business operations.
1. Transportation industry
The transportation industry refers to business activities that use transportation tools or human or animal power to deliver goods or passengers to their destinations and transfer their spatial location. .
The scope of issuance includes: land transportation, water transportation, air transportation, pipeline transportation, loading and unloading.
All labor services related to business operations fall within the scope of this tax item.
(1) Land transportation
Land transportation refers to the transportation business of transporting goods or travel by land (overground or underground), including railway transportation and road transportation (this invoice cannot be issued ), cable car transportation, cableway transportation and other land transportation
(2) Water transportation
Water transportation (this invoice is only for inland water transportation), refers to the transportation through rivers and rivers. The transportation business of transporting goods or passengers through natural, artificial waterways or ocean waterways such as lakes and rivers will be taxed as water transport.
(3) Air transportation
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Air transportation refers to the transportation business of transporting goods or passengers through air routes.
General aviation business and aviation ground service business are taxed according to the general aviation business. Professional work provides flight services, such as aerial photography, aerial surveying, aerial exploration, aerial forest protection, aerial hanging aerial seeding, aerial rainfall, etc.
Aviation ground service business refers to airlines, airports, The Civil Aviation Administration of China and airports provide navigation and other labor ground services to domestic and foreign aircraft or other aircraft that sail in my country or stay at airports in my country.
(4) Pipeline transportation
Pipeline transportation refers to the transportation business of transporting gas, liquid, and solid materials through pipeline facilities
(5) Loading and unloading
Loading and unloading refers to the use of loading and unloading. The business of loading, unloading and transporting goods between transport vehicles or between transport vehicles and loading and unloading sites using tools, human power or animal power.
Construction Industry
Construction. Industry refers to construction and installation engineering operations:
The scope of issuance includes: construction, installation, repair, decoration, and other engineering parts industries
(1) Construction
Construction refers to the engineering operations of new construction, reconstruction, and expansion of various buildings and structures, including the installation or installation engineering operations of various equipment or pillars and operating platforms connected to the buildings, as well as various kilns and metal Including structural engineering operations.
(2) Installation
Installation refers to production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment. The assembly and installation engineering operations of various types of equipment, including the installation engineering operations of workbenches, ladders, and railings connected to the equipment, and the engineering operations of insulation, anti-corrosion, heat preservation, and painting of the installed equipment.
(3) Renovation
Repair refers to the project of repairing, reinforcing, maintaining, and improving buildings and structures to restore their original use value or extend their service life.
(4) Decoration
Decoration refers to engineering operations that modify buildings and structures to make them beautiful or have specific uses.
(5) Other engineering operations. .
Other engineering operations refer to various engineering operations other than the above-mentioned engineering operations, such as telecommunications projects, water conservancy projects, road construction, dredging, drilling (well digging), demolition of buildings or structures, Land leveling, scaffolding, blasting and other engineering operations.
3. Sale of real estate
Sale of real estate refers to the act of transferring ownership of real estate for a fee.
Real estate refers to property that cannot be moved and will cause changes in nature and shape after movement.
The scope of issuance includes: sales of buildings or structures, and sales of other land attachments.
(1) Sale of buildings or structures
Sale of buildings or structures refers to the act of transferring the ownership of a building or structure for a fee.
The sale of a building by transferring limited property rights or permanent use rights is deemed to be a sale of the building.
(2) Sales of other land attachments
Sale of other land attachments refers to the act of transferring the ownership of other land attachments for a fee.
Other land attachments refer to real estate other than buildings or structures attached to the land.
When an entity donates real estate to others for free, it is deemed to be a sale of real estate.
This invoice shall not be issued if you invest in real estate, participate in receiving profit distribution from investors, and jointly bear investment risks.
IV. Transfer of intangible assets
Transfer of intangible assets refers to the act of transferring the ownership or use rights of intangible assets.
Intangible assets refer to assets that have no physical form but can bring economic benefits.
The scope of issuance includes: transfer of land use rights, transfer of trademark rights, transfer of patent rights, transfer of non-patented technology, transfer of copyright, and transfer of goodwill.
(1) Transfer of land use rights
Transfer of land use rights refers to the act of land users transferring land use rights.
Land owners transfer land This invoice shall not be issued for the use rights and the return of the land use rights to the land owner by the land user.
This invoice is not allowed for land leasing.
(2) Transfer of trademark rights
Transfer of trademark rights refers to the act of transferring the ownership or use rights of a trademark.
(3) Transfer of patent rights
Transfer of patent rights refers to the act of transferring ownership or use rights of patented technology.
(4) Transfer of non-patented technology
Transfer of non-patented technology refers to the act of transferring ownership or use rights of non-patented technology. (5) Transfer of copyright
Transfer of copyright refers to the act of transferring the ownership or right to use the work. Works include written works, graphic works (such as picture albums, photo albums), and audiovisual works (such as movie masters and video tape masters).
(6) Transfer of goodwill
Transfer of goodwill refers to the act of transferring the right to use goodwill.
This invoice shall not be issued if you invest in shares with intangible assets, participate in the profit distribution of the investor, or jointly bear investment risks.