If the remarks are not made or are incorrect, the other party shall be required to void the invoice and reissue the invoice..
23 that it is the name of the county (city, district) where the construction service occurs.
2.
For the general contractor, this kind of behavior is usually recognized as packaging expenditure.
Special attention should be paid to the construction service invoice, whether the invoice type is ordinary invoice or special invoice, whether the invoice is issued by the unit or individual, it needs to be noted.
1.
Land value-added tax according to the Announcement No.
In practice, for projects with construction permit, the project name contained in the permit shall be filled in.
In the construction industry, professional operation projects are more common, such as elevator, fire control, door and window installation and sales.
28, 2018), the enterprise obtains invoices that are printed, forged, altered, invalid without permission, illegally obtained by the drawer, falsely issued, filled in irregularly and other invoices that do not meet the requirements (hereinafter referred to as “non-conforming invoices”), And other external vouchers that do not comply with the relevant provisions of national laws and regulations (hereinafter referred to as “other external vouchers that do not comply with the regulations”) shall not be used as pre tax deduction vouchers.
Does the invoice for the sale of goods need to be noted? Personally, although it is not clear in the document that the material and equipment invoice needs to be noted, it is recommended to note the material and equipment invoice belonging to packaging expenditure.
23 of 2016 on the administration of tax collection related to the pilot project of replacing business tax with value-added tax (hereinafter referred to as Announcement No.
Financial workers must pay attention to check the remarks column when issuing invoices or receiving construction service invoices.
Taking the general contractor’s payment of subcontracting wages as an example, when issuing construction invoices for the general contractor, the subcontractor can also note “including * * * yuan of wages paid by the general contractor on behalf of the subcontractor through the special account for migrant workers’ wages” after indicating the project address and project name in the remarks column.
If invoices are issued separately for the sale of goods and the provision of installation services, there is no doubt that the invoices for installation services must be noted.
For sporadic projects without construction permit or construction planning permit, the project name specified in the contract shall prevail.
This paper will sort out the precautions for filling in the “remarks column” of construction services at one time.
36 document, construction service refers to the business activities of the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment and facilities, and other engineering operations.
The above does not belong to construction service business, and no remarks are required when issuing invoices.
Packing expenses – it is suggested to note that article 6 of Announcement No.
Construction service invoice – it must be noted.
17 of 2016 of the State Administration of Taxation, taxpayers who deduct the subcontracting payment from the total price and non price expenses obtained in accordance with the above provisions shall obtain legal and valid certificates in accordance with laws, administrative regulations and the provisions of the State Administration of Taxation, otherwise they shall not be deducted.
However, it should be noted that the remarks column of VAT invoice can accommodate 230 characters or 115 Chinese characters at most.
When issuing an invoice, the seller can issue two business names, amounts and corresponding tax rates in two columns on the same invoice.
In this case, the project address and project name must be noted in the invoice column.
According to Article 6 of Announcement No.
According to CS [2016] No.
No matter whether the taxpayer’s project location is the same as the organization’s location, it is very clear in Announcement No.
VAT according to CS (2016) No.
Whether other contents can be noted in the remarks column.
3.
In other words, when the tax classification code is selected for invoicing, the codes beginning with 305 in the construction industry belong to the scope of construction services, and the invoice must be annotated with the project address and project name.
For projects without construction permit, the project name contained in the construction project planning permit plus the corresponding service content shall be taken as the project name.
Project name Announcement No.
23) stipulates that when providing construction services, taxpayers issue value-added tax invoices themselves or tax authorities issue value-added tax invoices on their behalf, the county (city, district) where the construction services occur shall be indicated in the remarks column of the invoice Name and project name.
Personally, according to Announcement No.
In practice, the construction industry is also closely related to other businesses, but not all businesses associated with construction services need remarks, which should be judged according to the essence of specific businesses.
In the case of legal remarks based on actual remarks, in order to reflect some specific businesses, the drawer can choose whether to remark other information.
Enterprise income tax according to Article 12 of the announcement of the State Administration of Taxation on Issuing the measures for the administration of enterprise income tax pre tax deduction vouchers (announcement of the State Administration of Taxation No.
The tax risk of non-standard remarks or non-standard remarks is that the construction service invoice is not commented in accordance with the provisions, For the construction enterprise of the issuer, there will be a tax risk of “not issuing invoices according to regulations”; For the party receiving the invoice, there will be a tax risk of “not obtaining the invoice as required”.
For example, engineering design belongs to the “design service” in cultural and creative services; The review of architectural drawings belongs to the “assurance service” in the assurance consulting service; Cost consulting and fiscal and tax consulting belong to “consulting services” in assurance consulting services; Leasing construction equipment directly without operators belongs to “tangible movable property leasing”; Plant maintenance belongs to “other living services”.
Business scope to be noted 1.
Non construction service businesses associated with construction services – no remarks are required.
In practice, most financial personnel will be accurate to the street, township and even house number when making remarks.
2.
Including engineering services, installation services, repair services, decoration services and other construction services.
Failure to obtain the invoice as required will directly affect the deduction of value-added tax, land value-added tax and enterprise income tax.
36 document: if the VAT deduction voucher obtained by the taxpayer does not comply with laws, administrative regulations or relevant provisions of the State Administration of Taxation, its input tax shall not be deducted from the output tax.
42 of the State Administration of Taxation in 2018 stipulates that ordinary taxpayers who sell machinery and equipment and provide installation services shall calculate the sales of machinery and equipment and installation services respectively, and the installation services can be taxed according to the simple tax calculation method selected by Party A.
If it exceeds the specified length, the Invoicing software will automatically intercept it.
2.
3.
The Fujian Provincial Taxation Bureau stipulated in the measures for the administration of advance payment of value-added tax in the construction industry that the county (city, district) where the construction service occurs and the project name (consistent with the project name recorded in the construction project planning license) are indicated in the “remarks” column.
Construction finance staff should be very familiar with this provision, but there will be a lot of confusion in the process of actually issuing construction service invoices.
70 of the State Administration of Taxation in 2016: after replacing business tax with value-added tax, the land value-added tax taxpayer shall indicate the name of the county (city, district) where the construction service occurs and the name of the project in the remarks column of the invoice, otherwise it shall not be included in the amount deducted from the land value-added tax.
23, remarks can be made to the county (city, district) where the project occurs, but multiple remarks will not affect the effectiveness of the invoice.
2.
23 does not specify which project name shall prevail.
The contents of the remarks column are divided into legal remarks and self remarks.
Paragraph 3 of Article 4 of the announcement of the State Administration of Taxation No.
The sales of machinery and equipment and installation services can be treated as part-time VAT.