Answer: No.
With reference to policy 3, Article 1 of the notice on the pilot policy of replacing business tax with value-added tax for construction services (CS [2017] No.
If you are not satisfied, you can refund within three days.
The scope of foundation, foundation and main structure shall be in accordance with the scope of divisional works of “foundation and foundation” and “main structure” in Appendix B Division of divisional works and subdivisional works of building engineering of unified standard for acceptance of construction quality of Building Engineering (gb50300-2013).
Misunderstanding 2: some financial think that for the same construction project, the subcontractor can choose either general tax calculation or simple tax calculation in a time period.
Source: Mr.
The old accountant didn’t tell me, but gave it back to his face.
58) issued by the State Administration of Taxation of the Ministry of Finance stipulates that the general contractor of construction projects provides engineering services for the foundation, foundation and main structure of housing construction, and the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, Simple tax calculation method is applicable.
For the same construction project, only those who meet the conditions can choose simple tax calculation.
Note: there is one exception: if the general contracting unit of construction engineering provides engineering services for the foundation, foundation and main structure of housing construction, and the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, the simple tax calculation method must be applied.
If the general contractor chooses general tax calculation, it is not necessary for the subcontractor to be consistent with the general contractor.
For example, different tax calculation methods can be selected and applied according to the needs of different cleaning contractors or engineering projects provided by Party A in the same construction enterprise! However, the project of contracting labor and materials does not meet the simple tax calculation requirements, and the general taxpayer must adopt the general tax calculation.
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Misunderstanding 3: some finance think that for the same construction project, if the general contractor chooses to apply the simple tax calculation method, the subcontractor must also choose the simple tax collection.
As long as it meets the simple tax calculation conditions such as cleaning contractor and Party A’s supply, it can choose simple tax calculation.
36) stipulates that ordinary taxpayers who have specific taxable behaviors stipulated by the Ministry of Finance and the State Administration of taxation can choose to apply the simple tax calculation method, but once selected, they shall not be changed within 36 months.
For the same construction project undertaken by the same taxpayer, a tax calculation method shall be selected.
There is no choice here.
Misunderstanding 1: some finance think that for the same construction project, the subcontractor can choose either general tax calculation or simple tax calculation.
36), ordinary taxpayers can choose to apply the simple tax calculation method for the construction services provided by the contractor and the construction services provided for the project provided by Party A.
Although different items can choose to use different tax methods.
Answer: No.
Hao said that the accounting of the accounting construction company is not easy to do, and it is difficult to deal with affiliation, individual income tax and social security.
Reply: there are no such tax regulations at present.
After successful registration, remember.
Reference policy 2 according to Article 1 of Annex 2 of the 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.
However, simple tax calculation is a specific taxable act, which cannot be changed within 36 months after selection.
If the project has not adopted simple tax calculation for more than 36 months, it shall not be changed to general tax calculation.
Referring to policy 1, the 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.
