委托第三方安装业务税务处理

电器销售公司从集团公司购入电器，然后批发给超市等销售渠道向消费者出售，实行“三包”，并负责免费安装。销售公司将安装业务外包给有资质的第三方企业，并向第三方企业支付安装费，销售公司汇总第三方企业提交的安装资料向集团公司收取安装费用，同时向母公司开具发票，涉及安装业务税务处理。文章以盛大电器集团公司为例，对安装业务税务问题作简要分析，并提出合理的纳税处理方法。

Tax Treatment about Business of Entrusting the Third -party to Install Equipment

The electric sales company purchases electrical appliances from the group company, then sells them to the distribution channels such as supermarkets by wholesale. Meanwhile, it practices national ＂ three -guarantees＂ as well as takes charge of installing for free. The sales corporation outsources the installation to the qualified third -party enterprise and lation documents submitted pays the installation fees simultaneously. by the third -party enterprise, charges Next, the sales corporation collects the instalinstallation fees from the group company and makes out the invoices for the parent company . The paper takes Shengda Electric Group Co. Ltd as an example, analyses the tax treatment of equipment business and puts forward processing method of reasonable tax payment.