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(2) The date on which the proof of claim for sales payment is obtained refers to the payment date determined in the written contract; If no written contract is signed or the payment date is not determined in the written contract, it shall be the day when the transfer of services and intangible assets is completed or the day when the ownership of real estate is changed.
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(4) The suspension of advance payment is only for a certain period of time, not indefinitely.
Calculation Method: general tax calculation: tax payable = (all price and non price expenses – subcontracting paid) / (1 + 9%) * 2% simple tax calculation: tax payable = (all price and non price expenses – subcontracting paid) / (1 + 3%) * 3% 04 IV.
(3) The taxpayer shall calculate the tax payable in advance according to the project and pay in advance respectively.
notes (1) the amount deducted is the amount including tax; The deducted subcontracting amount shall be obtained from the value-added tax invoice (ordinary invoice or special invoice) issued by the subcontractor to the general contractor.
58); Notice of the Ministry of Finance and the State Administration of Taxation on the policy issues related to urban maintenance and construction tax and education surtax paid by taxpayers in different places (CS [2016] No.
06 VI.
17 of the State Administration of Taxation in 2016); Notice of the Ministry of Finance and the State Administration of Taxation on comprehensively promoting the pilot of replacing business tax with value-added tax (CS [2016] No.
At the same time, pay attention to the following points: (1) the suspension of advance payment must be applicable to general taxpayers, but it is not necessary to use general tax calculation methods.
Prepayment rate of construction service value-added tax [figure 1] 03 III.
36 document: when general taxpayers provide construction services across provinces (autonomous regions, municipalities directly under the central government or cities specifically designated in the state plan), when filing tax returns at the location of the institution, the calculated tax payable is less than the prepaid tax, and the difference is large, the State Administration of Taxation shall notify the provincial tax authority where the construction services occur, The advance payment of VAT shall be suspended for a certain period of time.
If the deduction cannot be completed, it shall be carried forward to the next period for further deduction; When the amount of tax payable is deducted by the prepaid tax, the tax payment certificate shall be used as a legal and valid certificate.
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the policy is based on the Interim Measures for the collection and administration of value-added tax on construction services provided by taxpayers across counties (cities and districts) (Announcement No.
(3) The “large difference” in the suspension of advance payment has not given specific standards and scope in the current policy.
According to the law of the people’s Republic of China on the administration of tax collection and relevant regulations, construction enterprises should timely prepay and declare tax to the tax authorities when providing construction services, so as to avoid fines caused by prepayment of value-added tax, Now we have sorted out the policies and precautions related to the advance payment of value-added tax by construction enterprises.
supplementary items according to the provisions of CS [2016] No.
Come and check the deficiencies and make up the omissions! 01 I.
(4) The tax prepaid by the taxpayer can be deducted from the value-added tax payable of the current period.
there are two situations for construction enterprises to pay value-added tax in advance.
After replacing business tax with value-added tax in 2016, the prepayment of value-added tax by construction enterprises is more complex.
(2) Projects that must be cross provincial (autonomous regions, municipalities directly under the central government or cities specifically designated in the state plan) and cross counties and urban areas will not be suspended in advance.
36); Notice of the Ministry of Finance and the State Administration of Taxation on the pilot policy of replacing business tax with value-added tax for construction services (CS [2017] No.
The term “sales proceeds received” refers to the proceeds received by taxpayers during or after the sale of services, intangible assets and real estate.
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(5) The value-added tax received and paid in advance by taxpayers shall be offset separately by items when declaring value-added tax after the occurrence of value-added tax obligations in the next month.
Advance collection advance payment when a construction enterprise obtains advance collection for providing construction services, it shall pay value-added tax in advance based on the balance of the obtained advance collection after deducting the subcontracting payment.
If construction enterprises in different places provide construction services across counties (cities and districts), they need to pay value-added tax in advance at the location of the project, and pay value-added tax in advance based on the balance of all prices and non price expenses obtained minus the subcontracting payment.
(2) If the balance of the total price and non price expenses obtained by the taxpayer after deducting the subcontracting payment is negative, it can be carried forward and deducted when the next advance tax is paid.
The occurrence time of value-added tax obligation: (1) the day on which the taxpayer has a taxable act and receives the sales payment or obtains the certificate to claim the sales payment; If the invoice is issued first, it shall be the day on which the invoice is issued.