Are Headstones Taxable ?

Headstones is a kind of stone carving products, so the distribution of tombstone manufacturers is basically relying on stone carving factory and development, Headstones material is actually less marble, white marble and a few other materials, really use the most is granite, such as Shanxi black, sesame black, sesame white, Luo Yuan red and so on. Then someone will ask: are Headstones Taxable ?

The Headstones for Graves rental that meets the regulations, that is, the charging standard is checked and approved by the relevant contract departments of local price departments, or the Cheap Headstones rental that implements government-guided price management can be exempted from value-added tax. Sales of cemeteries are subject to VAT as sales of real estate.

 Are funeral services listed in the document (such as the construction of graves) exempt from tax? Are all items directly related to funeral services eligible for tax exemption?

Only those listed in Item (5) of Article 1 of Annex 3 in The Notice of The State Administration of Taxation of the Ministry of Finance on Comprehensively Promoting the Pilot Program of Replacing Business Tax with VALUE-ADDED Tax (Finance and Taxation No.36, 2016) can enjoy VAT exemption preferential treatment according to funeral services. Therefore, the construction Headstones Near Me graves does not belong to funeral services, shall not enjoy VAT exemption.