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Note: For the taxable labor service expenses shared, the split document can be used for entry and deduction before tax.
” According to Article 19 of the Measures for the Administration of Pre tax Deduction Certificates of Enterprise Income Tax, “Enterprise lease (including enterprise lease as a single lessee) If the lessor issues an invoice as a taxable item for water, electricity, gas, air conditioning, heating, communication lines, cable television, network and other expenses incurred from assets such as office and production buildings, the enterprise shall use the invoice as the pre tax deduction voucher; If the lessor adopts the allocation method, the enterprise shall use other external vouchers issued by the lessor as the pre tax deduction voucher.
Reference: According to Article 18 of the Measures for the Administration of Certificates of Pre tax Deduction of Enterprise Income Tax, “if the expenses incurred by enterprises and other enterprises (including affiliated enterprises) and individuals jointly receiving value-added tax services (hereinafter referred to as” taxable services “) in China are apportioned, they shall be apportioned according to the principle of independent transactions, and the enterprises shall use invoices and split sheets as the vouchers for pre tax deduction, Other enterprises that jointly receive taxable services shall use the split sheet issued by the enterprise as the pre tax deduction voucher.
They are taxable services, not taxable goods.
The scope of application of this article should not be expanded.
The provisions of this article do not apply to the water and electricity charges required by the construction site of real estate and construction and installation enterprises.
Water and electricity belong to goods, not services.
Question 1: As for the construction enterprise, is it allowed to deduct the water and electricity charges before income tax for Party A’s water and electricity at the construction site after obtaining the water and electricity fee split sheet from Party A? Reply: No! Only when the enterprise rents office, production room and other assets, and water, electricity, gas, air conditioning, heating, communication lines, cable television, network and other costs occur, it is possible to adopt the allocation method.
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