If there are multiple construction projects within the jurisdiction of the competent tax authority where the advance payment is made, judge whether the advance payment of VAT is required in the same place according to the total sales of all construction projects involved in the same advance payment place in the current quarter; For construction projects in different prepayments, it is necessary to judge whether to pay value-added tax in advance according to the quarterly sales realized in different prepayments.
We are concerned that in the recent national policy of exemption from value-added tax for small-scale taxpayers, there is a provision that there is no need to pay value-added tax in advance for quarterly sales of less than 450000 yuan.
At present, our company has several construction projects in other places.
In previous periods, the quarterly sales of small-scale taxpayers was 400000 yuan, of which 150000 yuan was issued a special ticket.
Can it be exempted from value-added tax? For small-scale taxpayers who report quarterly and have real estate sales revenue in the current period, what problems should be paid attention to when reporting and enjoying the preferential exemption from value-added tax? Can individuals enjoy the policy of exemption from value-added tax if they charge 12 months of shop rent at one time? Applying for small-scale taxpayers on a quarterly basis, if the monthly sales realized in the place of advance payment does not exceed 150000 yuan, do you still need to pay value-added tax in advance? Is it necessary to calculate the sales volume of tax-free business when confirming the sales volume of small-scale taxpayers exempted from value-added tax? If the monthly sales volume of small-scale taxpayers does not exceed 150000 yuan after deducting the income from real estate sales, can value-added tax be exempted? Can small-scale taxpayers who pay taxes on a quarterly basis enjoy the preferential treatment of exemption from value-added tax for the part of self issued ordinary invoices? Jointly produced by the State Administration of Taxation, new media and Shandong taxation..
Will you judge whether it needs to be paid in advance according to the sales of different construction projects or according to the total sales of construction projects? A: according to the announcement of the State Administration of Taxation on the exemption of small-scale taxpayers from the collection and administration of value-added tax (No.
5 in 2021), small-scale taxpayers who should pay value-added tax in advance according to the current regulations do not need to pay tax in advance in the current period if the monthly sales amount in the place of advance payment does not exceed 150000 yuan (the quarterly sales amount does not exceed 450000 yuan).
Our company is a construction enterprise in Beijing and belongs to a small-scale taxpayer of value-added tax declared on a quarterly basis.
Your company is a small-scale VAT taxpayer who reports quarterly.
