Announcement of the Ministry of Finance on VAT exemption for small-scale taxpayers from February 31, 2022 (No.
According to Article 1 of the announcement of the State Administration of Taxation on the exemption of small-scale taxpayers from value-added tax and other collection and management matters (Announcement No.
33), the standard of small-scale taxpayers of value-added tax is that the annual sales volume of value-added tax payable is 5 million yuan or less.
（2） The team leader of the natural person discipline in the construction industry does not need to pay the value-added tax in advance at the local tax bureau where the engineering services are located, but must pay the value-added tax at the local tax bureau where the engineering services are located when issuing the invoice.
In the “remarks” column of the ordinary VAT invoice, it is stated: “* * *”..
Based on the provisions of this tax law, natural person team leaders in the construction industry do not need to pay value-added tax in advance at the tax bureau of the place where the engineering services are located, but must pay value-added tax at the tax bureau of the place where the engineering services are located.
Based on the above tax laws and policies, team leaders or natural person contractors in the construction industry shall issue invoices on behalf of the local tax bureau where the engineering services are located from April 1, 2022 to December 31, 2022, which is exempted from value-added tax.
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Units and individuals selling services, intangible assets or real estate (hereinafter referred to as taxable behavior) within the territory of the people’s Republic of China (hereinafter referred to as the territory) are value-added tax taxpayers and shall pay value-added tax in accordance with the measures.
The first “types of invoices issued on behalf” in Chapter II, Section II of the guidelines for issuing value-added tax invoices stipulates that units and individuals who need to use invoices temporarily can apply to the local tax authorities for issuing invoices on behalf of others.
According to Article 1 of the notice of the Ministry of Finance and the State Administration of Taxation on unifying the standard of small-scale taxpayers of value-added tax (CS [2018] No.
Attachment 1 of Cai Shui [2016] No.
17 of 2016 of the State Administration of Taxation stipulates that “these Measures shall not apply to other individuals providing construction services across counties (cities and districts).”.
Contractors of natural persons or individual industrial and commercial households do not need to pay value-added tax in advance in the place where the engineering services are located.
Natural persons can only issue ordinary invoices and issue value-added tax-free invoices.
（3） Group leaders of natural persons in the construction industry enjoy exemption from value-added tax and local surcharges in the tax bureau of the place where the engineering services are located.
Based on this provision, the general taxpayer standard is that the annual sales volume of VAT payable is more than 5 million yuan (excluding 5 million yuan).
36 document: Measures for the implementation of the pilot of replacing business tax with value-added tax Article 1.
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Paragraph 2 of Article 2 of Announcement No.
Article 30 the sales volume of small-scale taxpayers does not include their taxable amount.
According to item (3) of Article 22 of the Provisional Regulations of the people’s Republic of China on value added tax, when selling goods or services, non fixed businesses shall report and pay tax to the competent tax authorities in the place of sale or where the services occur.
Mo, contact number: 18181984006 8210906826 (all the same as wechat) (I) natural persons or professional team leaders in the construction industry belong to small-scale taxpayers, and the tax administration of value-added tax is carried out according to the identity of small-scale taxpayers.
Chapter II, section I, Section II “Invoicing party and invoicing content” of the guidelines for the issuance of VAT invoices stipulates that if units and individuals selling goods, providing services and engaging in other business activities collect money for external business, the payee shall issue an invoice to the payer.
The value-added tax treatment after January 1, 2024 shall be determined according to the separate documents issued by the State Administration of taxation.
（4） The method of issuing invoices on behalf of natural persons is applicable to small-scale taxpayers.
Article 29 in the detailed rules for the implementation of the Provisional Regulations of the people’s Republic of China on value added tax, other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes as small-scale taxpayers.
15 of the Ministry of Finance on VAT exemption for small-scale taxpayers from February 31, 2022); The prepayment of value-added tax applicable to the prepayment rate of 3% shall be suspended.
Xiao Taishou.
Paragraph 2 of Article 9 of the detailed rules for the implementation of the Provisional Regulations of the people’s Republic of China on value-added tax, The term “individual” as mentioned in Article 1 refers to individual industrial and commercial households and other individuals.
Based on the provisions of the above tax law, the group leader of a natural person in the construction industry is the identity of “other individuals” among the taxpayers of value-added tax, No matter whether the sales of construction labor services in a year exceed 5 million yuan (excluding value-added tax), small-scale taxpayers shall pay value-added tax.
1.
6 of the State Administration of Taxation in 2022), small-scale taxpayers of value-added tax are exempted from value-added tax at a rate of 3%, The tax-free ordinary invoice shall be issued according to the regulations.
Article 1 units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), selling services, intangible assets, real estate and imported goods within the territory of the people’s Republic of China are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.
If a small-scale taxpayer sells goods or taxable services using the combined pricing method of sales amount and tax payable, the sales amount shall be calculated according to the following formula: sales amount = sales amount including tax ÷ (1 + collection rate).
