According to Article 7 of the notice of the State Administration of Taxation on VAT collection and management issues such as input tax deduction of domestic passenger transport services (notice of the State Administration of Taxation, No
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According to the current regulations, VAT should be paid in advance in the place where the construction service takes place
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31, 2019), the difference deduction of construction service subcontract payment is proposed
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The pre collection rate of general tax method is 2%, and that of simple tax method is 3%
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If you still have any questions, please contact Hubei tax 12366 or the competent tax authority
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he’s note)? A: according to the rules for filling in the attached information (3) of the VAT tax return, fill in the third and fifth columns of the sixth line of the form with the subcontracting amount to be deducted and the actual subcontracting amount to be deducted in the current period
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Article 7 stipulates that when taxpayers provide construction services across counties (cities or districts), they need to fill in the VAT prepayment form and present the following information when prepaying taxes to the local tax authorities in charge of construction services: (1) copy of the construction contract signed with the employer (stamped with the official seal of the taxpayer); (2) copy of the subcontract signed with the subcontractor (stamped with the official seal of the taxpayer); (3) copy of the construction contract signed with the subcontractor (stamped with the official seal of the taxpayer); (4) copy of the construction contract signed with the employer (stamped with the official seal of the taxpayer); （3） A copy of the invoice obtained from the subcontractor (with the official seal of the taxpayer)
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Q: what are the requirements for signing a contract? A: according to the current building laws and regulations, the subcontractors in the labor subcontracting contract need to have the construction labor qualification (which has been changed to the qualification of professional operation enterprise), and there is no requirement for this in the tax policy
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The above reply is for reference only
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36 and sat Announcement No
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I wish you a happy work! Welcome to consult again
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When a taxpayer provides construction services, the subcontract payment that is allowed to be deducted from the total price and extra price expenses obtained by the taxpayer according to the Regulations refers to the total price and extra price expenses paid to the subcontractor
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17 of 2016 of the State Administration of Taxation), taxpayers providing construction services across counties (cities and districts) shall comply with the following provisions Tax prepaid: (1) if the general taxpayer provides construction services across counties (cities or districts) and applies the general tax calculation method, the tax payable in advance shall be calculated at the rate of 2% based on the balance after deducting the subcontracting payment from the total price and extra price expenses
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Instructions for filling in the specific column: (1) construction services provided by taxpayers in other places; 2
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The above-mentioned certificates refer to: (2) the VAT invoice issued after May 1, 2016 from the subcontractor, indicating the county (city, district) where the construction service takes place and the name of the project in the remark column
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45 of the president of the people’s Republic of China)
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Article 6 stipulates that except Article 5, this notice shall be implemented from July 1, 2017
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（3） Other certificates stipulated by the State Administration of taxation
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17, 2016
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58), when a taxpayer obtains advance payment for construction services, it shall pay the value-added tax in advance according to the advance rate specified in paragraph 3 of this article based on the balance of the advance payment after deducting the subcontract payment
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Q: how to fill in the VAT return for the difference deduction (should be deduction, Dr
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When the taxpayer receives the advance payment, VAT should be paid in advance in the place where the construction service takes place
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13, 2016 of the State Administration of Taxation), annex: 6
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Special reminder long press to identify the QR code below reply: Invoice time limit
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Note: for a construction enterprise in Hubei Province, the answer of Hubei Taxation Bureau is to list the policies, which makes people have no point
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To sum up, please contact the local competent tax authorities directly, which should be based on the relevant policies and regulations and the actual business situation of your company
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According to the current regulations, for the items that do not need to pay the VAT in advance in the place where the construction service takes place, the taxpayer shall pay the VAT in advance in the place where the institution is located when receiving the advance payment
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（2） If a general taxpayer provides construction services across counties (cities or districts) and chooses the simple tax calculation method, the tax payable in advance shall be calculated at the rate of 3% based on the balance after deducting the subcontracting payment from the total price and extra price
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Q: if the direct construction company contracts out the labor service to the labor service company, and the labor service company issues the invoice to the construction company, can it be deducted according to the contract and the invoice? A: Yes
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Hubei Electronic Taxation Bureau（ https://etax.hubei.chinatax.gov.cn ）– public service — tax map — contact number of Tax Service Department of local competent tax authorities
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Article 1 and Article 2 of this announcement shall take effect from the date of announcement, and Articles 5 to 12 of this announcement shall take effect from October 1, 2019
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Q: how to operate the deducted subcontracting payment in the case of simple tax item difference collection? A: in the prepayment phase, fill in the VAT prepayment tax form, and in the declaration phase, fill in the attached information (3) of the VAT tax return
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Instructions for filling in the VAT prepayment tax form; 3
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According to Article 3 of 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
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About “what are the requirements of signing labor contract?” Please strictly abide by the relevant provisions of the construction contract in Chapter 18 of the civil code of the people’s Republic of China (Order No
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Article 6 stipulates that taxpayers shall obtain legal and valid certificates in accordance with laws, administrative regulations and the provisions of the State Administration of taxation when deducting the subcontract payment from the total price and extra price expenses obtained in accordance with the above provisions, otherwise it shall not be deducted
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The policy basis is CS [2016] No
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According to the notice of the State Administration of Taxation on the issues related to VAT tax declaration after the pilot project of replacing business tax with vat has been fully launched (Notice No
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Column 2 “deduction amount”: fill in The amount (including tax) that is allowed to be deducted from the total price and out of price expenses of construction services provided across counties (cities)
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Let me try to answer the following question: can the general tax items of construction industry be taxed by difference? Policy basis: we can’t tax the difference, we can only pay the difference in advance
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How to operate the deducted subcontract payment under the condition of simple tax item difference collection? Direct construction company will contract labor to labor company, labor company invoice to construction company, according to the contract and invoice can be deducted? How to fill in the VAT declaration form for the difference deduction? What are the requirements for signing a contract? Hubei Provincial Taxation Bureau reply time 2021-01-11 reply content Hubei taxation 12366 tax service hotline reply: Hello! Your question has been received, and the reply to the information you provided is as follows: according to Article 4 of the notice of the State Administration of Taxation on Issuing the Interim Measures for the collection and administration of value added tax on construction services provided by taxpayers across counties (cities and districts) (Notice No
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Can the general tax items of the construction industry be taxed by the difference? Policy basis 2
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Article 14 stipulates the implementation time of this announcement
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