58), III.
According to the current regulations, for projects that do not need to pay value-added tax in advance in the place where construction services occur, taxpayers shall pay value-added tax in advance in the place where the organization is located when they receive the advance payment.
Source: Shandong Keda tax agent firm..
According to the current regulations, for projects that should pay value-added tax in advance at the place where the construction service occurs, the taxpayer shall pay value-added tax in advance at the place where the construction service occurs when receiving the advance payment.
When taxpayers obtain advance collection for construction services, they shall pay value-added tax in advance at the advance rate specified in paragraph 3 of this article based on the balance of the obtained advance collection after deducting the subcontracting payment.
According to the notice of the Ministry of Finance and the State Administration of Taxation on the pilot policy of replacing business tax with value-added tax for construction services (CS [2017] No.
The specific tax payable is (500000-100000) / (1 + 1%) * 1%.
The pre collection rate of projects subject to general tax calculation method is 2%, and the pre collection rate of projects subject to simple tax calculation method is 3% (1% in 2020).
