The company rents the shareholder's house as a hotel, and the decoration cost is borne by the company. The decoration department doesn't issue invoices, and the tax bureau requires us to pay Jian 'an

The company rents the shareholder's house as a hotel, and the decoration cost is borne by the company. The decoration department doesn't issue invoices, and the tax bureau requires us to pay Jian 'an business tax, right? The practice of the Inland Revenue Department is correct.

Because your company failed to ask for a tax invoice in accordance with the law or the other party could not provide it when paying the decoration payment, it belongs to "(2) Taxpayers provide taxable services in the construction industry, which meets one of the following circumstances. Regardless of whether the project is subcontracted or not, the tax authorities may take the construction units and individuals as withholding agents for business tax: ............................................................................

After paying taxes, it is included in long-term deferred expenses.

Namely: loan: long-term deferred expenses-decoration expenses.

Credit: business tax

Credit: urban maintenance and construction tax

Loan: education surcharge