Tax Category of Office Chairs

Office chairs are clearly classified as furniture for tax purposes. Their tax treatment requires a comprehensive assessment based on tax classification codes, applicable tax rates, invoicing standards, and special circumstances. The key points are as follows:

I. Tax Classification Codes and Applicable Tax Rates

1. Classification Codes
   The tax classification code for office chairs corresponds to the 'furniture' category. When issuing invoices, taxpayers need to select the code that matches 'furniture' and associate it with the correct tax rate. If the product name includes 'office chair' but is not clearly classified as furniture, it may be considered non-compliant invoicing.

2. Tax Rate Standards

   • General Taxpayers: The value-added tax rate for selling office chairs is 13%, applicable to regular sales scenarios.
   • Small-scale Taxpayers: They can choose a levy rate of 1% or 3% (subject to the latest policies). For example, during the phased preferential period in 2023, a 1% levy rate applies.
   • Mixed Sales: If the office chair is customized and includes installation services, invoicing must be split. The goods part is taxed at 13%, and the installation service at 6%.

II. Invoicing Standard Requirements

1. Product Name and Elements

   • The product name must clearly indicate 'office chair' or 'furniture' and avoid vague terms like 'office supplies', which may be considered false invoicing.
   • Required elements include specifications (e.g., seat height, load capacity), material proportions (e.g., 30% leather, 20% metal), etc. For mixed sales, remarks on the project name (e.g., 'custom office chair installation') and installation location are required.

2. Qualification Verification
   Before issuing invoices, enterprises need to check whether their business license scope includes 'furniture sales' or related categories. If not, they may face tax compliance risks.

III. Special Circumstance Handling

1. Capitalization and Depreciation
   Office chairs with a unit price of ≥5,000 yuan must be treated as fixed assets with a depreciation period of 5 years. Enterprises need to calculate and declare pre-tax deductions for depreciation on schedule.

2. SME Preferences
   Since 2023, SMEs purchasing office chairs with a unit price of ≤100,000 yuan can deduct them pre-tax in one lump sum, without annual depreciation. However, they need to retain procurement contracts, invoices, and other documents for verification.

Risk Warning: Misclassification (e.g., false invoicing as 'office supplies') may be considered false invoicing. It is essential to strictly match the actual transaction category. For specific implementation, please refer to the latest guidelines from local tax authorities.