If the general tax calculation method is applicable for tax calculation, the tax payable in advance=(total price and additional fees – paid subcontracting fees) ÷ (1+9%) × 2% 2.
Question 1: How do taxpayers pay value-added tax when providing construction services across districts (counties) in this city? Taxpayers who provide construction services across districts (counties) in this city should prepay taxes to the local competent tax authorities in accordance with the prescribed time and tax calculation methods for the occurrence of tax obligations, and declare and pay taxes to the local competent tax authorities where the institution is located.
Question 2: How to calculate the prepaid tax for taxpayers providing construction services across districts (counties) in this city? Taxpayers should distinguish between simple tax calculation and general tax calculation methods based on construction service projects, and calculate the prepaid tax amount separately for each project.
Question 3: How can taxpayers deduct the prepaid tax when providing construction service tax declarations across districts (counties) in this city? Taxpayers who provide construction services across districts (counties) and prepay value-added tax to the local tax authorities in charge of the construction services can be deducted from the current value-added tax payable.
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How do construction companies prepay taxes for cross regional provision of construction services? When do I need to prepay taxes What should be done for cross regional prepayment of value-added tax? Let the tax application micro enterprise answer these questions for you.
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Taxpayers who deduct the payable tax amount with prepaid tax should use tax payment vouchers as legal and valid vouchers.
（2） If the taxpayer who fails to prepay the tax within the prescribed time limit provides construction services across regions (counties), and should prepay the tax to the local competent tax authority where the construction services occur according to the regulations, but has not prepayed the tax for more than 6 months since the month when the tax should be prepaid, the local competent tax authority where the institution is located shall deal with it in accordance with the Law of the Taxation in China on the Administration of Tax Collection and relevant provisions
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Ringlock Scaffolding System Parts
What are the regulations on the time and duration of tax obligations for taxpayers providing construction services across districts (counties) in this city? （1） The time and duration of tax obligations for taxpayers to provide pre paid taxes for construction services across regions (counties) shall be executed in accordance with the time and duration of tax obligations as stipulated in the Finance and Taxation [2016] No.
If the deduction cannot be completed, it will be carried forward to the next period for further deduction.
If the simplified tax calculation method is applicable for tax calculation, the tax amount to be prepaid=(total price and additional fees – paid subcontracting fees) ÷ (1+3%) × When 3% of taxpayers calculate the prepaid tax based on the project, if the balance after deducting the paid subcontracting payments from all the obtained prices and extra expenses is negative, they still need to fill out the “Value Added Tax Prepayment Tax Form” for prepayment declaration, and the balance can be carried forward as a deduction item for the next prepayment.
