濟(jì)南代理記賬公司分析：收取電費(fèi)時(shí)的滯納金收入是否交納增值稅

Jinan bookkeeping agency company analysis: whether the income of fine for delaying payment of pay VAT charge power

【問】某公司在供電過程中，除按規(guī)則收取用戶電費(fèi)外，還對(duì)違背用電守則的用戶收取電費(fèi)逾期付款滯納金和違章用電罰款。請(qǐng)問，這兩筆收入是否交納增值稅?

[q] a company in the process of power supply, in addition to the electricity charge according to the rules of the user, also to violate rules of user charge power electricity late payment fees and fines illegal electricity. Excuse me, this two incomes to pay value added tax?

【答】《中華人民共和國(guó)增值稅暫行條例》(以下簡(jiǎn)稱條例)第6條規(guī)則：“銷售額為納稅人銷售貨品或者應(yīng)稅勞務(wù)向購(gòu)買方收取的全部?jī)r(jià)款和價(jià)外費(fèi)用，可是不包括收取的銷項(xiàng)稅額。”

【 a 】 provisional regulations on the law of the People's Republic of China on value added tax (hereinafter referred to as the regulations) rule 6: "sales for taxpayers selling goods or taxable services to charge the buyer of the total price and other charges, but excluding the output tax."

而《中華人民共和國(guó)增值稅暫行條例實(shí)施細(xì)則》第12條規(guī)則：“條例第6條所稱價(jià)外費(fèi)用，是指價(jià)外向購(gòu)買方收取的手續(xù)費(fèi)、補(bǔ)助、基金、集資費(fèi)返還利潤(rùn)、獎(jiǎng)勵(lì)費(fèi)、違金約(延期付款利息)、包裝費(fèi)、包裝物房錢、儲(chǔ)藏費(fèi)、優(yōu)異費(fèi)、運(yùn)送裝卸費(fèi)、代收金錢、代墊金錢及其他各種性質(zhì)的價(jià)外收費(fèi)。”

And the implementing rules for the interim regulations on value-added tax of the People's Republic of China article 12 rules: "the regulations referred to in article 6 additional cost, is refers to the price of outgoing collectible, the poundage, subsidies, funds, JiZiFei repatriating profits, incentive fees, breach gold about (deferred payment of interest), packing, packing materials for room, storage fee, the excellent transport fee, handling charge, collecting money, acting mat money and other charges outside valence of various kinds of nature."

根據(jù)上述規(guī)則，該公司收取的用電逾期付款滯納金和違章用電罰款是用電過程中收取的價(jià)外費(fèi)用，應(yīng)按規(guī)則并入銷售收入交納增值稅。

According to the above rules, the company's electricity late payment charge fees and fines illegal electricity charge outside the price that is in the process of the electricity, should pay value added tax according to rules into sales revenue.

濟(jì)南代理記賬公司：http://www.irmblog.cn/