A VAT general taxpayer enterprise builds a warehouse building by itself, and purchases engineering materials of RMB 2 million yuan, with VAT of RMB 340,000 yuan, which have been fully utilized for the

A VAT general taxpayer enterprise builds a warehouse building by itself, and purchases engineering materials of RMB 2 million yuan, with VAT of RMB 340,000 yuan, which have been fully utilized for the construction of the warehouse. The self-built warehouse of a VAT general taxpayer enterprise belongs to the real estate construction in progress, and the purchased special engineering materials, whose input tax is not deductible. The material consumption and the input tax borne by the special project materials, salary costs, etc., all of which are included in the cost of construction in progress. That is: 200 + 34 + 50 + 8.5 + 36 = 3,285,000 yuan , of which 500,000 yuan of consumed inventory materials have been deducted input tax, should be made input tax transfer.

Article 23 of the Rules for the Implementation of the Provisional Regulations on Value-added Tax of the People's Republic of China and the People's Republic of China Article 10(1) of the Regulations and the non-VAT taxable items referred to in these Rules refer to the provision of non-VAT taxable services, the transfer of intangibles, the sale of immovable property and immovable property under construction.

The immovable property referred to in the preceding paragraph refers to the property which cannot be moved or the movement of which will cause a change in nature or shape, including buildings, structures and other land attachments.

Taxpayers' new construction, remodeling, expansion, repair and decoration of real estate are real estate construction in progress.