Since May 1, 2016, the state has implemented a comprehensive “replacing business tax with value-added tax”
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As a pillar industry of national construction, construction enterprises are also included in the scope of “replacing business tax with value-added tax”
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Construction enterprises are divided into general taxpayers and small-scale taxpayers according to the scale of enterprises
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For general taxpayers of construction enterprises, because some construction projects can not obtain special deduction invoices or there are few special deduction invoices, they can not match the output tax
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In order to maintain the relative balance of enterprise tax before and after the “replacing business tax with value-added tax”, the state has formulated general VAT taxpayers Simple tax policy
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1、 Applicable scope of simple tax calculation for general taxpayers of construction enterprises (1), construction of old projects 1, construction projects with contract commencement date before April 30, 2016 as indicated in construction permit of construction projects; 2
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The construction project of which the construction permit does not indicate the commencement date of the contract, but the commencement date indicated in the construction contract is before April 30, 2016
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3
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The construction project without the construction permit and the commencement date indicated in the construction contract is before April 30, 2016
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With the passage of time, such projects have been completed one after another, and there are fewer and fewer projects to implement the simple tax calculation of old projects, which is a transitional way to change business tax into value-added tax
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General taxpayers of construction enterprises can choose either general tax calculation method or simple tax calculation method for old projects
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（2） According to the financial and taxation Document No
.
36 of 2016, the project supplied by Party A refers to the construction project in which all or part of the equipment, materials and power are purchased by the employer
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General taxpayers of construction enterprises can choose either general tax calculation method or simple tax calculation method for projects supplied by Party A
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（3） According to the regulations of the No
.
36 document of 2016 of the Ministry of Finance and taxation of the people’s Republic of China, the construction project of the people’s Republic of China is a construction project in which the construction party does not purchase the materials required for the construction project or only purchases the auxiliary materials, and charges the labor fee, management fee or other fees
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The general taxpayers of construction enterprises can choose either the general tax calculation method or the simple tax calculation method for the engineering projects of contractors
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（4） According to the provisions of the document [2017] No
.
58 issued by Party A, if the general contractor 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 is applicable
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The general taxpayers of construction enterprises must choose the simple tax calculation method for the specific project supplied by Party A
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（5） According to the Notice No
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42 of the State Administration of Taxation in 2018, general taxpayers provide installation services while selling self-produced and purchased machinery and equipment
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The sales of machinery and equipment and installation services are calculated respectively
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The installation services can be calculated according to the simple tax method selected by Party A
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（6） According to the Notice No
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11, 2017 of the State Administration of Taxation on the production, sales and installation of elevators, general taxpayers provide installation services while selling elevators, and their installation services can be calculated according to the simple tax method selected by Party A
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Elevator can also be understood as a kind of equipment, installation fee can choose simple tax
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2、 The general taxpayers of construction enterprises simply calculate the difference tax (1) the situation of value-added tax difference tax collection general taxpayers old project construction, provide Party A supply engineering construction services, clear contract engineering and specific party a supply engineering all implement the difference tax, take the balance of all project funds after deducting the subcontract funds as the value-added tax payable
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（2） If the general taxpayers of construction enterprises adopt simple tax calculation, they should pay tax in advance under both the conditions of advance collection and cross regional operation
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The tax in advance should be calculated according to the 3% collection rate based on the balance of the total price and extra price expenses after deducting the subcontract payment
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When the value-added tax is paid in advance for trans regional operation, the additional tax is also paid on the spot according to the standard of the construction site
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If the standard is different, there is no need to make up the difference when the organization is located
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For example, if the urban construction tax organization is 7% of the paid tax and the construction site is 5%, the difference of 2% does not need to be made up
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The information shall be provided in advance: the copy of the contract signed with the subcontractor shall be stamped with the official seal; the copy of the contract signed with the employer shall be stamped with the official seal; the copy of the invoice issued by the subcontractor shall be stamped with the official seal (the county, city, District and project name where the construction service occurs shall be indicated in the remarks column)
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（3） Invoice 1
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Issue VAT invoice in full
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2
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Issue VAT special invoice in full amount, that is, issue invoice in full amount and pay tax on the difference
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3、 Tax related treatment of simple tax calculation for general taxpayers of construction enterprises if general taxpayers of construction industry choose to apply simple tax calculation method for tax calculation, the sales amount shall be calculated based on the balance of the total price and out of price expenses after deducting the subcontracting payment, and the tax payable shall be calculated according to the 3% collection rate
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In case of cross county (city, district) taxpayers shall make tax returns to the local competent tax authorities after paying the tax in advance in the place where the construction service occurs according to the above tax calculation method
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General taxpayers apply simple tax calculation method, and tax related matters are calculated through “taxes payable simple tax calculation”
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（1） When general VAT taxpayers of construction enterprises apply simple tax calculation, they should calculate in the subject of “taxes payable simple tax calculation” and set up detailed accounts of “accrual”, “prepayment” and “deduction”
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1
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“Accrual” is used to calculate the amount of tax payable after the occurrence of tax liability by the credit, and to calculate the deduction of tax deduction, prepayment and payment after declaration by the debit
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2
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“Deduction” means that the debit is the tax allowed to be deducted from the difference of the subcontract payment, and the credit is the carry forward of the difference deduction
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3
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The “prepayment” debit refers to the tax received in advance or paid in advance by cross regional operation, and the credit accounts for the amount of tax payable in advance
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(2) accounting examples of simple tax calculation for general taxpayers of construction enterprises: in January 2020, a company has a construction service project with a payment (including tax) of 1 million yuan, a subcontracting project with a payment of 200000 yuan, a special invoice for purchased materials, and an input tax of 60000 yuan
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The project adopts simple tax calculation
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(issue special invoice) (1) prepayment of tax in the place where the service occurs: Debit: tax payable – simple tax calculation – prepayment 233000 [(1000000-200000) / (1 + 3%) × 3%] Credit: bank deposit 233000 to obtain tax payment certificate of the local tax authority where the service occurs
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(2) Tax declaration and payment in the place where the organization is located: (1000000-200000) / (1 + 3%) × 3% – 233000 = 0 (10000 yuan) debit: accounts receivable 1000000 credit: project settlement 970870 taxes payable – simple tax calculation – drawing 29130 (3) payment of subcontracting project 2 million debit: project construction 194170 taxes payable – simple tax calculation – deducting 5830 credit: bank deposit 200000 4
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Tax payment of simple tax calculation for general taxpayers of construction enterprises Fill in the declaration form 1
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Fill in the deduction amount
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The subcontract payment of 200000 yuan this month shall be deducted
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The deduction of 200000 yuan this month shall be filled in the third column of line 6 of schedule 3, and the actual deduction of 200000 yuan shall be filled in the fifth column of line 6
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2
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Prepayment tax fill in the prepayment tax of this month (1000000-200000) / (1 + 3%) × 3% – 233000 yuan, prepayment 233000 yuan, fill in the second column of the third row of the fourth schedule, actual deduction fill in the fourth column of the third row
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1
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Sales fill in the first column of the twelfth row, sales excluding tax fill in the first column of the twelfth row, tax fill in the second column of the twelfth row.
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