(1) If the company applies the simple tax calculation method (including ordinary taxpayers and small-scale taxpayers), the accounting and tax declaration of value-added tax prepaid in different places are as follows: value-added tax payable in advance = (1030-309) / (1 + 3%) * 3% = 210000 yuan; urban maintenance and construction tax payable = 21 * 7% = 14700 yuan; education surcharge payable = 21 * 3% = 6300 yuan Local education surtax payable = 21 * 2% = 4200 yuan accounting treatment: Debit: taxes payable – simple tax calculation (advance payment) 210000 yuan — Urban maintenance and construction tax payable 14700 yuan — Education surcharges payable RMB 6300 — Local education surcharges payable 4200 yuan Loan: bank deposit 235200 yuan debit: taxes and surcharges 25200 yuan Loan: tax payable — urban maintenance and construction tax payable 14700 yuan — Education surcharges payable RMB 6300 — Local education surcharges payable The tax declaration of 4200 yuan is filled in as follows: [figure 2] (2) if the company applies the general tax calculation method, the accounting and tax declaration of value-added tax prepaid in different places are as follows: value-added tax payable in advance = (1030-309) / (1 + 9%) * 2% = 132300 yuan; urban maintenance and construction tax payable = 13.23 * 7% = 9300 yuan; education surcharge payable = 13.23 * 3% = 40000yuan Local education surtax payable 13.23 * 2% = 2600 yuan accounting treatment: Debit: taxes payable – VAT paid in advance 132300 yuan — Urban maintenance and construction tax payable 9300 yuan — Education surcharges payable RMB 400000 — Local education surcharges payable RMB 2600 Loan: bank deposit 148200 yuan debit: taxes and surcharges 15900 yuan Loan: tax payable — urban maintenance and construction tax payable 9300 yuan — Education surcharges payable RMB 400000 — Local education surcharges payable Please refer to figure 2 for the tax declaration of 2600 yuan.
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.
Prepayment rate of construction service VAT [figure 1] 03 III.
The term “sales proceeds received” refers to the proceeds received by taxpayers during or after the sale of services, intangible assets and real estate.
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.
there are two situations for construction enterprises to pay value-added tax in advance.
Case data on accounting and tax declaration of project advance collection and advance payment of value-added tax [2]: a construction enterprise in Nanchang, Jiangxi Province is a general taxpayer.
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.
2.
WeChat pushed the rules to change, and did not want to miss friends who pushed the good articles.
⭐ ️。 After replacing business tax with value-added tax in 2016, the prepayment of value-added tax by construction enterprises is more complex.
02 II.
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The project is located in a prefecture level city.
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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.
The urban maintenance and construction tax rate is 7%, the education surcharge rate is 3%, and the local education surcharge is 2%.
Please click on the blue top “blue brother tax tax” to enter the official account homepage, click the “top” “right”, and set the second brother tax tax as star standard.
(1) If the company applies the simple tax calculation method, the accounting and tax declaration of prepaid value-added tax are as follows: prepaid tax = (100-50) / (1 + 3%) * 3% = 14600 yuan, urban maintenance and construction tax payable = 1.46 * 7% = 100000 yuan, education surcharge payable = 1.46 * 3% = 0400 yuan, local education surcharge payable = 1.46 * 2% = 0300 yuan.
case analysis 1.
Come and check the deficiencies and make up the omissions! 01 I.
Accounting treatment: Debit: taxes payable — Simple tax calculation (prepaid VAT) 14600 yuan — Urban maintenance and construction tax payable RMB 10000 — Education surcharges payable RMB 0400 — Local education surcharges payable RMB 0300 Loan: bank deposit 16300 yuan debit: taxes and surcharges 1700 yuan Loan: tax payable — urban maintenance and construction tax payable RMB 10000 — Education surcharges payable RMB 0400 — Local education surcharges payable Please refer to figure 2 for filling in the tax declaration of RMB 0300..
(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.
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.
In January 2020, Shandong construction company obtained a construction service income of 10.3 million yuan, paid a labor subcontracting fee of 3.09 million yuan, and obtained an ordinary VAT invoice.
Accounting and tax declaration case data of non local prepayment VAT [1] : a construction company in Qingdao, Shandong province contracted a project in Jiangsu Province in December 2019.
In June 2019, it received 1 million yuan of project advance payment (material preparation payment), paid 500000 yuan of subcontracting payment in the same month, obtained 500000 yuan of value-added tax invoice, 7% of urban maintenance and construction tax rate, 3% of education surcharge and 2% of local education surcharge.
