Can the input tax deducted not be transferred out? How to deal with it? 3.
1.
Therefore, for the quality assurance deposit of the construction and installation enterprise, if the invoice is not issued and the payment is not received, the tax obligation occurs on the day when the quality assurance deposit and deposit are actually received, and the value-added tax is calculated and paid; If the invoice is issued in advance, the income shall be recognized and VAT shall be paid at the time of issuing the invoice.
69, 2016) IV.
if the taxpayer provides construction services and the quality deposit and deposit detained from the project payment payable by the project employer are not invoiced, the taxpayer shall be deemed to have actually received the quality deposit The date of the deposit is the time when the tax obligation occurs.
Does the construction and installation enterprise need to pay value-added tax for the quality assurance deposit that has not been invoiced and collected? Does the quality assurance deposit of construction and installation enterprises need to pay value-added tax? Let’s ask Miss na! A: announcement of the State Administration of Taxation on issues related to the provision of construction services abroad (announcement of the State Administration of Taxation No.
How many years can the tax bureau turn over the old accounts? Seven key points of tax inspection in 2022! Avoid the pit in time! 2.
Na finance and taxation daily Q & A: when will the value-added tax be prepaid and the credit be declared for cross city construction services?..
