Five very practical problems related to construction enterprises!


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Can party a resell the electricity fee to Party B and issue an invoice? Answer: Yes

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It is taxable services, not taxable goods

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As long as the taxable behavior is actually provided, unless the state expressly prohibits sales, even if it exceeds the scope of the business license, it should truthfully issue invoices and pay taxes

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Reference: Ministry of Finance   The notice of the State Administration of Taxation on comprehensively promoting the pilot project of replacing business tax with value-added tax (CS [2016] No

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Thank you for your support! In 2021, we will grow together on the road of Finance and taxation

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Reference: Ministry of Finance   Paragraph 7 of Article 1 of the notice of the State Administration of Taxation on comprehensively promoting the pilot of replacing business tax with value-added tax (CS [2016] No

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Problem 4 in practice, some construction units mistakenly choose simple tax calculation, or think that as long as Party A does not need to deduct value-added tax, it can directly choose simple tax calculation, which is inconsistent with the contract contents in the retained data, resulting in huge tax related risks in the future! Reminder: the choice of simple tax calculation for construction enterprises shall not be arbitrary! Simple tax calculation can be selected for qualified items, and simple tax calculation must be selected for some items

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As long as the project employer purchases “all or part” of equipment, materials and power, regardless of its proportion, Construction enterprises can choose simple tax calculation methods

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Question 1: the construction company used Party A’s electricity on the construction site

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36) Annex 2: Provisions on matters related to the pilot project of replacing business tax with value-added tax stipulates that: 2

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The scope of the business license does not constitute an obstacle to the essential problem of whether to issue invoices and pay taxes

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To learn, we should be good at thinking, summarizing and summarizing the content of Yipin tax Yue: around the financial and tax knowledge, talk with you about the troubles and gains in our work, and grow with you

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General taxpayers can choose to apply the simple tax calculation method for the construction services provided by Party A for the project

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if the general contractor of construction engineering 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 calculation method shall be applied

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Reply to several policy issues (Policy Group) of the video briefing on replacing business tax with value-added tax held by the State Administration of Taxation on June 7, 2016: this issue has been clarified many times on different occasions, including training and video briefing

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Reference 1: the invoice management measures and its implementation rules stipulate that if units and individuals selling goods, providing services and engaging in other business activities collect money for external business, the payee shall issue an invoice to the payer

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58 notice on the pilot policy of replacing business tax with value-added tax for construction services stipulates that: I

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The provision of construction services in the form of clearing and contracting refers to the construction services in which the construction party does not purchase the materials required for the construction project or only purchases auxiliary materials, and charges labor fees, management fees or other fees

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How can we see the article of “one product tax and pleasure” in time? There are two ways to solve it: 1

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The scope of application of this article should not be expanded

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The scope of foundation, foundation and main structure shall be in accordance with the scope of divisional works of “foundation and foundation” and “main structure” in Appendix B Division of divisional works and subdivisional works of building works of unified standard for acceptance of construction quality of building works (gb50300-2013)

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Question: according to the current policy, the general taxpayer can choose a simple method to calculate the tax for the construction services provided by Party A for the project

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“Let’s see” in the lower right corner of each article

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Question 3: the construction company uses Party A’s electricity on the construction site, and there is no electricity sales within Party A’s business scope

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Enter the front page of the official account and click on the top right corner

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Case 3: for the construction services provided by the general taxpayer in the form of clearing and contracting, the construction services provided by the project provided by Party A, and the construction services provided for the old construction projects, the simple tax calculation method can be applied

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Material: 9

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Let the system know that you love this official account and will be presented on time

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Ordinary taxpayers can choose to apply the simple tax calculation method for the construction services provided by Party A for the project

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Reference 2: on May 6, 2016, the policy group of the State Administration of Taxation made a speech

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The provisions of this article shall not apply to the water and electricity charges required for the construction site of real estate and construction and installation enterprises

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The project supplied by Party A refers to the construction project in which all or part of the equipment, materials and power are purchased by the project employer

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The project supplied by Party A here refers to that all or part of the equipment, materials and power are purchased by Party A

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Question 2: can the tax bureau allow pre tax deduction when the construction company uses Party A’s electricity on the construction site and obtains Party A’s electricity bill split sheet? Answer: according to the policy principle, it is not allowed! Only when the enterprise rents office, production room and other assets and incurs expenses for water, electricity, gas, air conditioning, heating, communication lines, cable TV and network, it is possible to adopt the sharing method

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For construction services provided by ordinary taxpayers in the form of clearing and contracting, simple tax calculation method can be applied

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Can we simply levy value-added tax according to the project provided by Party A? Reply: with the consent of Party A, the construction company can simply levy value-added tax according to the project provided by Party A

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Reference: CS [2017] No

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Water and electricity belong to goods, not services

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Note: for the taxable labor expenditure jointly borne, the split sheet can be recorded and deducted before tax when apportioning expenses

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36): Provisions on matters related to the pilot of replacing business tax with value-added tax stipulates that: 1

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How many things Party A purchases in a project can be regarded as “all or part” of Party A’s purchase, and can be applied to simple tax calculation

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For the construction services provided by ordinary taxpayers for old construction projects, they can choose to apply the simple tax calculation method.

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The project supplied by Party A refers to the construction project in which all or part of the equipment, materials and power are purchased by the project employer

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Situation 2: small scale taxpayers of construction enterprises must adopt simple tax calculation

. Halfen Frimeda

Reference: according to Article 18 of the measures for the administration of enterprise income tax pre tax deduction vouchers, “if the expenses incurred by enterprises, other enterprises (including affiliated enterprises) and individuals jointly receiving value-added tax services (hereinafter referred to as” taxable services “) in China adopt the sharing method, they shall be apportioned in accordance with the principle of independent transaction, The enterprise takes the invoice and split sheet as the pre tax deduction voucher, and other enterprises that jointly receive taxable services take the split sheet issued by the enterprise as the pre tax deduction voucher— Electricity is not labor, but goods

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Reminder: at present, only a few provinces and cities send a reply allowing pre tax deduction

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Do ordinary taxpayers issue invoices by themselves or by the tax authorities? A: general taxpayers will issue their own VAT invoices

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According to Article 19 of the measures for the administration of enterprise income tax pre tax deduction vouchers, “if the lessor issues an invoice as a taxable item, the enterprise shall use the invoice as the pre tax deduction voucher for the expenses of water, electricity, gas, air conditioning, heating, communication lines, cable TV, network and other assets incurred by the enterprise renting (including the enterprise renting as a single lessee) office and production rooms; If the lessor adopts the allocation method, the enterprise shall take other external vouchers issued by the lessor as the pre tax deduction voucher

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Case 1: if the general contractor of the construction project provides engineering services for the foundation, foundation and main structure of the building, and the construction unit purchases all or part of the steel, concrete, masonry materials and prefabricated components by itself, it is applicable and can only apply the simple tax calculation method

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