[Henan Provincial Taxation Bureau] construction service prepayment deduction


The construction service prepayment deduction subcontractor is an enterprise in the city, and the city provides construction services for the general contractor across districts

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The general contractor needs to register the tax source across districts before it can deduct the prepayment? Henan provincial tax bureau, 2021-03-08 Hello! We have received your inquiry

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The reply to the information you provided is as follows: 1

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According to the announcement of the State Administration of Taxation on Issuing the Interim Measures for the administration of value added tax collection for taxpayers providing construction services across counties (cities and districts) (Announcement No

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17, 2016 of the State Administration of Taxation) Article 2 the cross county (city, district) construction services mentioned in these Measures refer to the construction services provided by units and individual businesses (hereinafter referred to as taxpayers) in counties (cities, districts) other than the places where their organizations are located

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If a taxpayer provides construction services across counties (cities or districts) within the same municipality directly under the central government or city under separate state planning, the tax bureau of the municipality directly under the central government or city under separate state planning shall decide whether to apply these measures

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These measures are not applicable to other individuals providing construction services across counties (cities or districts)

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2

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According to the announcement of the State Administration of Taxation on further clarifying the tax collection and management issues related to replacing business tax with value-added tax (Announcement No

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11, 2017 of the State Administration of Taxation) 3、 For taxpayers providing construction services across counties (cities, districts) within the same prefecture level administrative region, the Interim Measures for the administration of value added tax collection for taxpayers providing construction services across counties (cities, districts) (State Administration of Taxation Announcement No

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17, 2016) is not applicable

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3

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According to the notice of Henan Provincial State Administration of Taxation on Forwarding the notice of the State Administration of Taxation on innovating the management system of cross regional tax related inspection (ygsf [2017] No

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103) 1、 Deeply understand the significance of innovating the cross regional tax related inspection management system 3

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Taxpayers operating in cities under the jurisdiction of the same province across counties (cities, districts) will no longer apply for cross regional tax related inspection

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4

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According to the notice of the Ministry of Finance and 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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36), if the general taxpayer provides construction services across counties (cities) and applies the general tax calculation method, the tax payable shall be calculated based on the total price and extra price expenses obtained as the sales amount

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The taxpayer shall make a tax return to the local competent tax authority at the rate of 2% after paying the tax in advance at the place where the construction service takes place, based on the balance of the total price and the extra price after deducting the subcontract payment

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If a general taxpayer provides construction services across counties (cities) and chooses the simple tax method to calculate the tax, the sales amount shall be the balance of the total price and the extra price after deducting the subcontract payment, and the tax payable shall be calculated according to the 3% collection rate

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The taxpayer shall make a tax return to the local competent tax authority after paying the tax in advance in the place where the construction service occurs according to the above tax calculation method

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When small-scale taxpayers provide construction services across counties (cities), the sales amount shall be the balance of the total price and extra price expenses after deducting the subcontracting payment, and the tax payable shall be calculated according to the 3% levy rate

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The taxpayer shall make a tax return to the local competent tax authority after paying the tax in advance in the place where the construction service occurs according to the above tax calculation method

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V

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according to 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 (CS [2017] No

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58) for construction services, etc 3、 When a taxpayer obtains advance payment for providing construction services, it shall, at the time of receiving the advance payment, prepay the value-added tax according to the advance rate specified in the third paragraph of this article with the balance of the advance payment after deducting the subcontract payment

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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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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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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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The pre collection rate of general tax method is 2%, and that of simple tax method is 3%

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6

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According to the notice of the State Administration of Taxation on Issuing the Interim Measures for the administration of value added tax collection on construction services provided by taxpayers across counties (cities and districts) (Notice No

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17 of 2016 of the State Administration of Taxation) Article 8 when a taxpayer provides construction services across counties (cities or districts), the value-added tax prepaid to the local tax authorities in charge of construction services may be deducted from the current value-added tax payable

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If the deduction is not enough, it shall be carried forward to the next period for further deduction

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To sum up, the Subcontractor is an enterprise of the city, and the city provides construction services for the general contractor across districts, so cross regional tax related inspection is no longer required

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The units providing construction services need to pay in advance to the place where the construction services occur when they receive the advance payment

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According to the current regulations, there is no need to pay in advance the value-added tax in the place where the construction services occur

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When the taxpayers receive the advance payment, they pay in advance the value-added tax in the place where the organization is located

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The tax paid in advance can be deducted from the current value-added tax payable during the tax declaration

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If the deduction is not complete, it will be carried forward to the next period Credit

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Thank you for your consultation! The above reply is for reference only

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If you still have any questions, please contact 12366 tax service hotline or competent tax authorities..

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