How to pay taxes on the seized deposit and deposit in the construction industry?

At the same time, in view of the particularity of detaining the deposit and security deposit in the construction industry, Article 4 of the announcement of the State Administration of Taxation on issues related to the provision of construction services abroad (No.

In order to comprehensively promote the epidemic prevention and control and economic and social development, and support small-scale taxpayers to return to work and return to work, during the implementation of the preferential tax policy for epidemic prevention and control, small-scale VAT taxpayers (including small-scale taxpayers in the construction industry) can enjoy the preferential policy of “3 down 1”.

Please continue to care about and support tax work…

69 of 2016) stipulates that if the project employer detains the deposit and security deposit from the payable project payment and fails to issue an invoice, the taxpayer shall be deemed to have actually received the deposit and security deposit The date of the deposit is the time when the tax obligation occurs.

For the construction industry, the amount confirmed by both parties and the amount received later are the occurrence time of tax liability? Article 45 of Annex 1 to the notice of the Ministry of Finance and the State Administration of Taxation on comprehensively promoting the pilot of replacing business tax with value-added tax (CS [2016] No.

Both of your suggestions involve the adjustment of value-added tax policies.

We sincerely thank you for your valuable opinions on tax work.

036) stipulates that the time of value-added tax obligation is the day on which the taxpayer has a taxable act and receives the sales money or obtains the certificate for claiming the sales money; If the invoice is issued first, it shall be the day on which the invoice is issued.

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According to the current regulations, general VAT taxpayers who provide construction services for old construction projects can choose to simply calculate the tax at the rate of 3%, which is the same as that of small-scale taxpayers, but general VAT taxpayers do not belong to the applicable subject of preferential policies for supporting small-scale taxpayers to resume work and business.

It is suggested that old projects in the construction industry can enjoy the preferential policy of 1% during the epidemic period.

Since the provincial tax authorities have no right to formulate and adjust value-added tax policies, we will actively reflect your valuable suggestions to the superior departments.


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