Interim Measures for the administration of the collection of value-added tax for taxpayers providing construction services across counties (cities and districts) (Announcement No.
Problem: as the general contractor of construction engineering, our company signed a subcontract for metal structure fabrication and installation with a mechanical installation company, and the other party issued material invoices and installation fee invoices to our company respectively.
(III) Other vouchers stipulated by the State Administration of taxation…
The above certificates refer to: (1) The construction business tax invoice issued before April 30, 2016 obtained from the subcontractor.
According to Article 9 of Annex II of CS [2016] No.
31 of the State Administration of Taxation in 2019: “With regard to the deduction of the difference between the subcontracting funds for construction services, when taxpayers provide construction services, the subcontracting funds are allowed to be deducted from all the prices and out of home expenses they obtain in accordance with the regulations, which refers to all the prices and out of home expenses paid to subcontractors.” , since our company signed a professional subcontract with the other party, and the fabrication and installation of metal structures provided by our company constitute a part of the overall project, the relevant policies only agreed to deduct the subcontract price and non price expenses, did not agree on the names of goods and services that can deduct invoices, and only emphasized that we can deduct all the price and non price expenses paid to the subcontractor, and the amount of money obtained by our company for this business Can the material invoices and installation fee invoices for structural fabrication and installation be subject to differential tax payment when our company pays value-added tax in advance? analysis The subcontracting funds allowed to be deducted from the differential tax payment of the construction and installation industry need to provide the invoices of the construction and installation industry, so the material invoices issued by the subcontractors cannot participate in the differential deduction.
The above construction business tax invoice can be used as the deduction certificate of advance tax before June 30, 2016.
(II) the value-added tax invoice issued after May 1, 2016 obtained from the subcontractor and indicating the county (city, district) and project name where the construction service occurs in the remarks column.
17 of the State Administration of Taxation, 2016) Article 6 stipulates that the taxpayer who deducts the subcontracting payment from the total price and non price expenses obtained in accordance with the above provisions shall obtain legal and valid certificates in accordance with laws, administrative regulations and the provisions of the State Administration of Taxation, otherwise it shall not deduct.
36 document: “If the simple tax calculation method is applicable to the construction services provided by the pilot taxpayer, the sales volume shall be the balance of all the price and non price expenses obtained by the pilot taxpayer after deducting the subcontracting payment”, and Article 7 of Announcement No.