I think this question depends on the possibility of obtaining a special invoice with VAT when purchasing. If you can get it, you can calculate it separately and pay tax at the rate of 17%, so the tax burden will be much lower than 6%. (Because the tax rate of 17% seems high, but it is levied on the value added amount and not on the total turnover amount.) The tap water installation and installation construction are two different concepts, because tap water sales make the installation company stand out. It cannot therefore be attributed to professional tax. Separate accounting is a good idea for tax planning, so you might as well give it a try.
Answer: A B D E
General value-added tax taxpayers who sell the following self-produced products can choose to pay value-added tax at the rate of 6% according to the simplified regime. method :
(1) Electricity produced by small hydroelectric units at or below the county level. Small hydropower units refer to small hydropower units with an installed capacity of less than 50,000 kilowatts (including 50,000 kilowatts) built by various investment entities.
(2) Sand, earth and stone used in construction and the production of building materials.
(3) Bricks, tiles and lime continuously produced from self-extracted sand, earth, stone or other minerals (excluding solid clay bricks and tiles).
(4) Biological products made from microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.
(5) Tap water. Water companies that are subject to VAT will pay VAT on sales of tap water at the rate of 6% in a simplified manner and will not deduct the VAT indicatede on the VAT deduction certificate for their purchase of tap water.
(6) Commercial concrete (limited to cement concrete produced with cement as raw material).