The local competent tax authority where the construction services occur does not need to file.
Key points of filing I.
General taxpayers provide installation services while selling purchased machinery and equipment.
2、 Under certain circumstances, the simple tax calculation method is applicable: if the general contracting unit of construction engineering provides engineering services for the foundation, foundation and main structure of the building, and the construction unit purchases all or part of the steel, concrete, masonry materials and prefabricated components by itself, the simple tax calculation method is applicable.
58); 4 Announcement of the State Administration of Taxation on simplifying the filing of simple tax calculation methods for construction services (Announcement No.
Ordinary taxpayers provide installation services while selling elevators, and their installation services can be taxed according to the simple tax calculation method selected by Party A for the project; 5.
3、 Reporting authority.
Notice of the Ministry of Finance and the State Administration of Taxation on the pilot policy of replacing business tax with value-added tax in construction services (CS [2017] No.
After filing, taxpayers who provide other construction services that are applicable or choose to apply the simple tax calculation method will not be filed.
General VAT taxpayers who provide construction services and apply or choose to apply the simple tax calculation method according to the provisions shall implement the one-time filing system.
The policy basis of this paper is: 1.
11 of the State Administration of Taxation in 2017); 3.
2、 Filing requirements.
If the sales of machinery and equipment and installation services have been separately accounted according to the relevant provisions of concurrent operation, the installation services can be taxed according to the simple tax method selected by Party A for the project.
For the construction services provided for the old construction projects, the construction permit (copy) or the construction contract (copy) shall be submitted when handling the filing procedures; 2.
General taxpayers can choose to apply simple tax calculation method for construction services provided in the form of clearing and contracting; 2.
Simple tax calculation method can be applied: 1.
Introduction: “Xiaobian, Xiaobian, I have a project of clearing contractors.
The specific summary is as follows: 1.
Do you have to calculate taxes according to the simple method?” “For the construction services provided by ordinary taxpayers in the form of clearing and contracting, you can choose to calculate taxes according to the simple tax method.
Come on, I’ll tell you!” The main points of the policy are that the general taxpayers provide construction services, and the simple tax calculation method is applicable or selected according to the provisions.
43 of the State Administration of Taxation in 2017) 5.
General taxpayers who sell self-produced machinery and equipment and provide installation services shall separately calculate the sales of machinery and equipment and installation services.
If I choose simple tax calculation, how can I handle the filing?” “As for filing, our tax system has also simplified the tax process and made it more convenient.
Notice on comprehensively promoting the pilot of levying value-added tax in lieu of business tax (CS [2016] No.
I have the right to choose.
one time filing system.
I want to remind you that you can choose the simple tax method or the general tax method.” “I see.
The installation services can be taxed according to the simple tax method selected by Party A for the project.
36): Henan taxation please tell me that you are “looking”..
Announcement on clarifying some issues concerning the collection and management of value-added tax such as Sino foreign cooperation in running schools (Announcement No.
Announcement on further clarifying issues concerning the collection and management of business tax in lieu of value-added tax (Announcement No.
For the construction services provided for the project provided by Party A and the construction services provided in the form of clearing and contracting, the construction project contract (copy) shall be submitted when the filing formalities are handled.
42 of the State Administration of Taxation in 2018); 2.
For the construction services provided by ordinary taxpayers for the old construction projects, they can choose to apply the simple tax calculation method; 4.
Taxpayers who provide construction services across counties (cities) and apply or choose to apply the simple tax calculation method for tax calculation shall file with the local competent tax authority where the institution is located in accordance with the above provisions.
General VAT taxpayers providing construction services shall go through the filing procedures with the local competent tax authorities before handling the tax declaration for the first time according to the simple tax calculation method, and submit the following materials: 1.
For the construction services provided by ordinary taxpayers for the project provided by Party A, they can choose to apply the simple tax calculation method; 3.
