After signing the contract, the construction of the construction project has not started, and Party A has paid an advance payment
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How to issue an invoice after receiving the payment? How to pay tax? According to the expert’s reply, the prepayment rate of general tax method is 2%, and that of simple tax method is 3%
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Advance payment (non tax invoice) can be issued
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In case of actual VAT obligation, invoice shall be issued according to regulations
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Notice on the pilot policy of replacing business tax with value added tax for construction services (CS [2017] No
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58): 2
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Item (2) of Article 45 of the implementation measures for the pilot project of replacing business tax with value added tax (CS [2016] No
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36) is amended as “if the taxpayer provides rental services by way of advance payment, the tax liability shall occur on the day of receipt of advance payment”
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3、 When a taxpayer obtains advance payment for providing construction services, it shall, at the time of receiving the advance payment, prepay the value-added tax according to the advance rate specified in the third paragraph of this article with the balance of the advance payment after deducting the subcontract payment
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According to the current regulations, VAT should be paid in advance in the place where the construction service takes place
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When the taxpayer receives the advance payment, VAT should be paid in advance in the place where the construction service takes place
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According to the current regulations, for the items that do not need to pay the VAT in advance in the place where the construction service takes place, the taxpayer shall pay the VAT in advance in the place where the institution is located when receiving the advance payment
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The pre collection rate of general tax method is 2%, and that of simple tax method is 3%
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Previous recommendations 1, the state ordered: no advance construction, project funds should not exceed 60 days! Overdue payment of 1.5 times interest! 2
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Goodbye, completion settlement! The construction industry ushers in the great reform and comprehensively implements the settlement of construction process! 3
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My name is VAT
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I’ve changed again! From today on, this is my latest full tax rate table!! Think the article is good, help small make up collection to forward next Bai! Source: China taxation net, accountants, construction business tax to value added tax center, etc;
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