Source: The offline courses of the construction finance and tax channel are recommended for you.
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November 24-25 – He Guangtao – Bidding and engineering valuation, contract conclusion of construction and installation enterprises in the new environment of tax collection and management Content of the investment and financing “industrial property tax law” collaborative management training course: click to get the time: November 24-25 (Thursday and Friday) Location: Nanchang Garden Zhongyuan Hotel Lecturer Expert: He Guangtao (Doctor of Accountancy of Renmin University of China, Chief Expert of the Architectural Accounting Academic Committee of China Construction Accounting Society, Senior Accountant, Certified Tax Agent; Graduate Tutor of Beijing University of Science and Technology, Capital University of Economics and Trade, Beijing Business University, Shenyang University of Architecture and Construction)! Content: Click to get the time: (24 hours in total, 24 times in total, and the course can be played back permanently) Location: Online recording and broadcasting Course speaker expert: Li Min (member of the lecturer team of the State Administration of Taxation, outstanding talents in the inspection talent pool of the State Administration of Taxation, guest lecturer of Yangzhou Taxation College) consulting service.
The contract stipulates that the construction water and electricity costs shall be borne by the construction party, but our company is not the owner, and there is no lease contract with the owner.
If the owner is an enterprise, he/she can issue an invoice according to the actual business and the bill receiver’s needs.
In this case, can the owner, as a general taxpayer, issue a special VAT invoice to the construction party? Reply: According to the Decision of the State Council on Amending the Measures of the People’s Republic of China for the Administration of Invoices (Order No.
However, if the cost of water and electricity is included in the contract price, the invoice shall also be provided.
Whether the split sheet method can be used as the pre tax deduction voucher of Party B for these water and electricity charges has not been clearly specified, which has certain risks.
Question: Our company, as the construction party, has signed a general construction contract with the construction party.
587 of the State Council of the People’s Republic of China), “Measures of the People’s Republic of China for the Administration of Invoices” Article 19 When units and individuals that sell goods, provide services or engage in other business activities collect money for business operations, the payee shall issue an invoice to the payer; Under special circumstances, the payer shall issue an invoice to the payee.
(Zhejiang 12366 Center 2021-04-22) The author comments that: at construction sites, the construction party often “borrows” water and electricity from Party A, and the construction party should issue a corresponding invoice if it pays water and electricity fees to the owner or a third party; If water and electricity are supplied by Party A and the cost of water and electricity is not included in the contract price, both parties will not be involved in settlement and invoice.
” If the owner is an individual, according to the current policy, he/she can only issue a special invoice when leasing or selling real estate.