The design unit and construction unit belong to different enterprises.
Therefore, the construction enterprise should make zero declaration in the first tax declaration period after signing the construction project contract with undetermined amount; In the next tax reporting period after the actual calculation, the construction project contract stamp tax shall be calculated and paid by multiplying the actual settlement amount by the tax rate of 3/10000.
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In this case, the tax payable shall be calculated according to the amount involved.
14 of the State Administration of Taxation, 2022) “If the amount is not listed in the taxable contract and the property transfer document, and the amount is determined at the subsequent actual settlement, the taxpayer shall declare the filing of the taxable contract and the property transfer document in the first tax declaration period of the written taxable contract and the property transfer document, and calculate the declaration and payment of the stamp tax according to the actual settlement amount in the next tax declaration period after the actual settlement”.
22 of the State Administration of Taxation of the Ministry of Finance in 2022) II.
Construction enterprises often have joint bidding or general contracting projects under a single legal person, such as projects with integrated design and construction.
Q Does the construction enterprise need to pay stamp duty after receiving the judgment and ruling of the court? A Announcement of the State Administration of Taxation of the Ministry of Finance on the Implementation of Policies on Certain Issues of Stamp Tax (Announcement No.
The Stamp Tax Law was officially implemented on July 1, 2022.
Q How do the construction enterprises involved in the consortium contract pay the stamp tax? A According to Article 10 of the Stamp Tax Law, if the same taxable certificate is signed by two or more parties, the tax payable shall be calculated according to the amount involved.
For convenience, the project department of a construction enterprise often does not sign a contract, but only purchases materials in the form of purchase orders and requisitions.
There are many contracts for mixed sales or part-time sales in construction enterprises, such as contracts for the purchase of air conditioners, which often stipulate the purchase price and installation cost of air conditioners.
Q The construction enterprise has signed a construction project contract with a long construction period and an undetermined amount.
The effective legal documents of the people’s court, the arbitration documents of the arbitration institutions, and the supervisory documents of the supervisory organs.
22 of the State Administration of Taxation of the Ministry of Finance, 2022) II (IV) The following documents do not belong to the scope of stamp tax collection: 1.
Q Does the construction enterprise need to pay stamp duty when purchasing goods without signing a contract but only by way of purchase order? A Announcement of the State Administration of Taxation of the Ministry of Finance on the Implementation of Policies on Several Issues of Stamp Tax (Announcement No.
Although the purchase contract is not signed, this purchase behavior does not affect the collection of stamp tax.
How to pay the stamp tax? A According to Article 6 of the Stamp Tax Law, “if the amount is not listed in the taxable contract or property transfer document, the tax basis of the stamp tax shall be determined according to the amount actually settled.” Article 1, paragraph 2 of the Announcement of the State Administration of Taxation on the Implementation of the Stamp Tax Law of the People’s Republic of China and Other Related Matters (Announcement No.
Let’s take a look at how to pay the stamp tax on mixed sales or part-time sales signed by construction enterprises? A According to Article 9 of the Stamp Tax Law, if the same taxable voucher contains more than two tax items and the amount is listed separately, the tax payable shall be calculated separately according to the applicable tax items and rates; If the amount is not listed separately, the higher tax rate shall apply.
Although this is the same taxable voucher, the corresponding tax items are different.
As a construction enterprise, what should be paid attention to in terms of stamp tax? The tax application microenterprise analyzed and summarized the new Stamp Tax Law and its supporting documents.
(II) If the documents such as orders, purchase orders, and other documents that confirm the relationship between the buyer and the seller and clarify the rights and obligations of the buyer and the seller have not been written separately, the stamp tax shall be paid according to the provisions.
In daily management and declaration, pay attention to the tax rate and tax amount caused by different tax items.