According to the appendix to the Provisional Regulations of the people’s Republic of China on Stamp Tax (Order No
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The former is considered by the housing and construction department, and the latter is considered by the tax department
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56 of the State Administration of Taxation in 2018) I
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11 of the State Council on construction and installation project contracting contract): table of stamp tax items and tax rates – 4
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If the contract with the above tax items is signed, the stamp tax shall be affixed at the contract amount of 0.3 ‰
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707 of the people’s Republic of China): “Article 6 – the scope of individual income stipulated in the individual income tax law: (2) income from remuneration for labor services refers to income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing Income from translation, manuscript review, calligraphy and painting, carving, film and television, sound recording, video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services.
Anhui taxation Anhui Taxation Bureau: individual invoice issuing date: October 24, 2019 source: Anhui Taxation Bureau Q: do individuals need to pay individual income tax when they go to the Taxation Bureau to issue service invoices? How? A: Anhui 12366 tax service center of the State Administration of Taxation reply: Dear taxpayer (withholding agent and payer), Hello! We have received your online message consultation, and our reply is as follows: According to the regulations on the implementation of the individual income tax law of the people’s Republic of China (Decree No
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They pay value-added tax at a collection rate of 3%
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4
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Other individuals whose annual taxable sales exceed the prescribed standards are not ordinary taxpayers
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Some tax authorities believe that individual income from providing construction services should be subject to individual income tax according to “income from labor remuneration”; Some tax authorities believe that individual income from providing construction services can be subject to individual income tax according to “business income”
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Pro, which do you think is more scientific? Shenzhen taxation individual contracting project Invoicing tax rate message time: June 9, 2020 consulting object Shenzhen Taxation Bureau question content Hello, excuse me, I want to ask some questions: if an individual has no tax registration and needs to issue a project invoice for a contracted project, how much tax should he pay? State Administration of Taxation Shenzhen Taxation Bureau reply time 2020-06-10 reply content State Administration of Taxation Shenzhen Taxation Bureau 12366 call center reply: Hello! The questions you submitted have been received, and the replies to the information you provided are as follows: 1
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And the announcement of the State Administration of Taxation on several issues related to the connection between the collection and administration of the new individual income tax law (Announcement No
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individual withholding and prepayment methods for residents (II) Taxable Income: income from labor remuneration, remuneration for manuscripts and royalties, and the amount of each income is the amount of taxable income withheld and prepaid
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13, 2020 of the Ministry of Finance and the State Administration of Taxation), from March 1 to May 31, 2020, small-scale VAT taxpayers in other provinces, autonomous regions and municipalities directly under the central government, except Hubei Province, shall apply the taxable sales income with a collection rate of 3% and levy value-added tax at a reduced collection rate of 1%; According to the announcement of the Ministry of Finance and the State Administration of Taxation on extending the implementation period of value-added tax reduction and exemption policies for small-scale taxpayers (Announcement No
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determined by the people’s governments of provinces, autonomous regions and municipalities directly under the central government according to the actual situation of the region and the needs of macro-control, small-scale VAT taxpayers can reduce resource tax within 50% Urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax, education surcharge and local education surcharge
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Article 16 the collection rate of value-added tax is 3%, unless otherwise stipulated by the Ministry of Finance and the State Administration of taxation; 2
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Individuals refer to individual industrial and commercial households and other individuals
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They must be small-scale taxpayers
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Withholding tax payable on income from labor remuneration = withholding tax payable × Withholding rate – quick calculation deduction 5
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Otherwise, the Contractor shall be the taxpayer
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Units refer to enterprises, administrative units, institutions, military units, social organizations and other units
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According to the announcement of the Ministry of Finance and the State Administration of Taxation on the value-added tax policy supporting individual industrial and commercial households to resume work (Announcement No
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Article 3 taxpayers are divided into general taxpayers and small-scale taxpayers
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In the field of Taxation, natural persons also belong to the subject of taxation
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The excess progressive withholding rate of 20% to 40% is applicable to the income from labor remuneration (see Annex 2 Table 2 of individual income tax withholding rate), and the proportional withholding rate of 20% is applicable to the income from royalties and royalties
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According to the notice of the Ministry of Finance and the State Administration of Taxation on the implementation of the inclusive tax reduction and exemption policy for small and micro enterprises (CS [2019] No
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Tax items: Construction and installation project contracting contract (including construction and installation project contracting contract), the Contractor shall affix a decal at the contract amount of 0.3 ‰
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In August, the “value-added tax planning and cost management of engineering projects of construction enterprises” in Shenzhen personally provided construction services, involving two major issues: whether to violate construction laws and regulations and how to pay taxes
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36), 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), A taxpayer of value-added tax shall pay value-added tax in accordance with these measures and shall not pay business tax
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In terms of income tax, there is a big controversy
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During the period of epidemic prevention and control, they can enjoy tax treatment of 1% or tax exemption
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There is little controversy about value-added tax
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Today I share two different views on the caliber of tax authorities
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13) III
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If the income is based on labor remuneration, the construction enterprise shall withhold and pay in advance at the withholding rate of 20% – 40%
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Article 2 where a unit operates by means of contracting, leasing or affiliation, and the contractor, lessee or affiliation (hereinafter referred to as the Contractor) operates externally in the name of the employer, lessor or affiliation (hereinafter referred to as the employer) and the employer bears relevant legal liabilities, the employer shall be the taxpayer
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Units and individual industrial and commercial households with annual taxable sales exceeding the specified standards but infrequent taxable acts may choose to pay taxes according to small-scale taxpayers
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If the tax obligation occurs from March to December 2020, it shall be reduced by 1%; Urban maintenance and construction tax 7%, education surcharge 3% and local education surcharge 2%, which can be halved by individuals; The payer shall withhold and pay the individual income tax on the income from labor remuneration at the tax rate of 20% – 40%
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According to Article 1 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
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Therefore, this situation involves the VAT collection rate of 3%
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At present, it can be made clear that regardless of whether you comply with the construction laws and regulations, you have not run away from paying the tax
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24 of the Ministry of Finance and the State Administration of Taxation in 2020), the implementation period of the preferential tax policies specified in this paper will be extended to December 31, 2020（ At present, it is extended to December 31, 2021) 3
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According to Article 9 of the individual income tax law of the people’s Republic of China, the income tax payer shall be the individual income tax payer, and the unit or individual paying the income shall be the withholding agent
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Before June 30 of the next year, the individual shall also be included in the final settlement of comprehensive income; If it is based on operating income, at present, most provinces and cities adopt the approved collection rate, such as 1.5%, and taxpayers do not need to make final settlement
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Taxpayers whose annual taxable value-added tax sales (hereinafter referred to as taxable sales) exceed the standards set by the Ministry of Finance and the State Administration of taxation are ordinary taxpayers, and taxpayers who do not exceed the specified standards are small-scale taxpayers
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