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[case]: a company registered in county a has three construction projects in County B: project a, project B and project C
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project a applies the general tax method, while project B and project C apply the simple tax method
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In September, the following businesses occurred (county a and county B do not belong to the same prefecture level administrative region): a project received 15 million yuan of price and extra price expenses, issued an invoice, paid 5 million yuan of subcontract payment, received the invoice; B project received 8 million yuan of price and extra price expenses, issued an invoice, paid 3 million yuan of subcontract payment, counted to the invoice; C project received 4 million yuan of price and extra price expenses, issued an invoice Invoice, pay 5 million yuan for subcontracting and receive invoice
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Difference prepayment formula of construction industry: difference prepayment is not difference taxation, billing is not in accordance with the difference taxation, only two of the four words are the same, does not mean the same! Then Company A shall calculate the tax payable in advance for different projects: (1) the tax payable in advance for project a in County B shall be (1500-500) / (1 + 9%) × 2% = 183500 yuan; (2) the tax payable in advance for project B in County B shall be (800-300) / (1 + 3%) × 3% = 145600 yuan; (3) the total price of project C The balance of the extra sum expenses after deducting the subcontract payment is – 1 million yuan, which should be deducted when carrying forward the tax prepaid in the next period, and cannot be combined with items a and B
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Suppose 1: the value-added tax that a company should declare in a county in the current month is 300000 yuan, the tax that should be paid back is 30-1835-1466 = – 29100 yuan, so 29100 yuan is carried forward to the next period for further deduction; suppose 2: if the value-added tax that a company should declare in a County in the current month is 400000 yuan, the tax that should be paid back is 40-1835-1456 = 70900 yuan
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The accounting treatment is as follows: (1) when prepaying tax: Debit: tax payable – prepayment of VAT ﹣ 18.35 credit: bank deposit ﹣ 18.35 debit: tax payable – prepayment of VAT ﹣ 14.56 credit: bank deposit ﹣ 14.56 (2) month end carry forward prepayment tax: Debit: tax payable – unpaid VAT ﹣ 32.91 credit: tax payable – prepayment of VAT ﹣ 32.91 (3) carry forward payable VAT Tax: assumption 1: the value-added tax payable is 300000 yuan; loan: the tax payable – the value-added tax payable (transferred out of the unpaid value-added tax) is 30; loan: the tax payable – the unpaid value-added tax is more than 30 yuan, which is carried forward and deducted in the next period
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Assumption 2: the value-added tax payable is 400000 yuan; loan: the tax payable – the value-added tax payable (transfer out the unpaid value-added tax) is 40; loan: the tax payable – the unpaid value-added tax is 40; the tax payable is 70900 yuan
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With regard to the additional tax, when enterprises prepay the value-added tax in different places, they take the prepayment of value-added tax amount as the tax basis, and calculate and pay it on the spot according to the applicable tax rate of urban construction tax and the additional collection rate of education fees in the place where the prepayment of value-added tax is located
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Information that must be noted in the remark column of the invoice: about construction services, there is also the provision of construction services, and how to deal with the deposit or pledge deposit that is seized when settling the project funds
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When a real estate enterprise pays the project payment to the construction unit, it seizes 550000 yuan of quality deposit of the construction enterprise
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The relevant accounting treatment of the construction unit is as follows: (1) if the 550000 yuan of quality deposit is seized, the construction unit has issued an invoice: Borrow: other receivables – quality deposit 55 loan: project settlement 50 tax payable – VAT payable (output tax) Amount) 5 (2) if the construction unit does not issue an invoice for the quality deposit of 550000 yuan: Debit: other receivables – quality deposit 55 credit: project settlement 50 tax payable – tax to be transferred to output 5 after the warranty period, when the construction unit receives the quality deposit paid by the employer, it should do the following accounting treatment: Debit: tax payable – tax to be transferred to output Tax amount 5 credit: tax payable value added tax (output tax) 5 relevant policies according to Article 4 of the notice of the State Administration of Taxation on providing construction services and other related issues abroad (Notice No
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69 of the State Administration of Taxation in 2016), the pledge deposit and security deposit detained by the project employer from the project payment due for the taxpayer providing construction services have not been issued If there is an invoice, the day on which the taxpayer actually receives the deposit and deposit shall be regarded as the time when the tax liability occurs
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According to the above-mentioned tax policies, the main contractor can issue an invoice to the employer for the part of the quality deposit seized during the project settlement between the construction party and the main contractor, and take the time of issuing the invoice as the time of tax liability; the main contractor can wait until the employer pays the quality deposit and deposit to the general contractor, and then issue an invoice to the employer, which is actually collected by the taxpayer The day when the deposit and deposit are pledged is the time when the tax liability occurs
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In order to prevent tax risks, enterprises should clearly stipulate in the contract the terms of how to issue the pledge deposit and deposit
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That’s all for today’s German tax
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