济南代理记账公司分析：收取电费时的滞纳金收入是否交纳增值税

济南代理记账公司分析：收取电费时的滞纳金收入是否交纳增值税

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

【问】某公司在供电过程中，除按规则收取用户电费外，还对违背用电守则的用户收取电费逾期付款滞纳金和违章用电罚款。请问，这两笔收入是否交纳增值税?

[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】《中华人民共和国增值税暂行条例》(以下简称条例)第6条规则：“销售额为纳税人销售货品或者应税劳务向购买方收取的全部价款和价外费用，可是不包括收取的销项税额。”

【 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《中华人民共和国增值税暂行条例实施细则》第12条规则：“条例第6条所称价外费用，是指价外向购买方收取的手续费、补助、基金、集资费返还利润、奖励费、违金约(延期付款利息)、包装费、包装物房钱、储藏费、优异费、运送装卸费、代收金钱、代垫金钱及其他各种性质的价外收费。”

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."

根据上述规则，该公司收取的用电逾期付款滞纳金和违章用电罚款是用电过程中收取的价外费用，应按规则并入销售收入交纳增值税。

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.

济南代理记账公司：http://www.jnqqjz.com/