General taxpayers provide installation services while selling elevators, and their installation services can be taxed according to the simple tax method applicable to the project provided by Party A; 5.
Announcement on Further Clarifying the Tax Collection and Management Issues Related to the Replacement of Business Tax with VAT (SAT Announcement No.
General taxpayers can choose to apply simple tax method for the construction services provided for old projects of construction projects; 4.
Specific summary is as follows: 1.
Introduction: “Xiaobian Xiaobian, I have a project with contracted workers, so I have to calculate taxes according to the simple method, right?” “For the construction services provided by general taxpayers in the way of contracted workers, you can choose to calculate taxes according to the simple tax method.
Key Points for Filing I.
The policy basis of this paper is as follows: 1.
Installation services can be taxed according to the simple tax method selected for the project provided by Party A.
11 in 2017); 3.
General taxpayers provide installation services while selling purchased machinery and equipment.
42 in 2018); 2.
Taxpayers who provide other construction services that apply or choose to apply simple tax methods after filing will not be filed again.
Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Policies of the Replacement of Business Tax with VAT for Construction Services (CS [2017] No.
General taxpayers can choose to apply simple tax method for the construction services provided by Party A for the project; 3.
For the construction services provided for old projects of construction projects, the Construction Permit for Construction Projects (copy) or the construction contract (copy) should be submitted when going through the filing formalities; 2.
For construction services provided by general taxpayers in the way of clearing and contracting, simple tax method can be selected; 2.
Taxpayers who provide construction services across counties (cities) or choose to apply simple tax calculation methods for tax calculation shall file with the local competent tax authority where the institution is located according to the above provisions, and the local competent tax authority where the construction services occur does not need to file.
One time Filing System.
When providing construction services, the general VAT taxpayer should go through the filing formalities with the local competent tax authority before going through the tax declaration for the first time according to the simple tax calculation method, and submit the following materials: 1.
Simple tax method can be selected: 1.
If the sales of machinery and equipment and installation services have been accounted for separately according to the relevant provisions on part-time business, the installation services can be taxed according to the simple tax method selected by Party A for the project.
Notice on Comprehensively Promoting the Pilot Program of Levying Value Added Tax in Lieu of Business Tax (Cai Shui [2016] No.
2、 Reporting requirements.
I want to remind you that you can choose either the simple tax method or the general tax method.” “So, I have the right to choose.
Announcement on Clarifying Several Value added Tax Collection and Management Issues in Chinese foreign Cooperative Education (SAT Announcement No.
If I choose the simple tax method, how do I go through the filing?” “With regard to filing, our tax system has also simplified the tax handling process and made it more convenient and convenient.
For general taxpayers who provide installation services while selling self-produced machinery and equipment, the sales of machinery and equipment and installation services should be calculated separately.
43 of the State Administration of Taxation in 2017) 5.
If the general VAT taxpayer provides construction services and applies or chooses to apply simple tax calculation method for tax calculation according to regulations, the one-time filing system shall be implemented.
58); 4 Announcement of the State Administration of Taxation on Simplifying the Filing of the Simple VAT Calculation Method for Construction Services (Announcement No.
For the construction services provided for the project provided by Party A and the construction services provided in the way of clearing and contracting, the construction contract (copy) shall be submitted when going through the filing formalities.
36), prepared and issued: Henan Taxation Bureau, please tell me that you are “watching”..
3、 Reporting authority.
Here, I will tell you!” Key points of the policy: General taxpayers provide construction services and apply or choose to apply the simple tax method for tax calculation according to regulations.
2、 Under specific circumstances, the simple tax method is applicable: if the general contractor of construction projects provides engineering services for the foundation, foundation and main structure of housing construction, and the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, the simple tax method is applicable.
