In practice, construction services meet certain conditions, general taxpayers can calculate and pay VAT by simple tax method, but which items can choose simple tax method to pay VAT? Which items must choose simple tax method to pay VAT? Are you clear about other special provisions on construction services? 1
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The simple tax method can be selected to pay the value-added tax for the construction services
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1
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The simple tax method can be applied to the construction services provided by the general taxpayers in the form of contract clearing
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2
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For the construction services provided by general taxpayers for the project supplied by Party A, simple tax calculation method can be applied
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3
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For the construction services provided by the general taxpayers for the old construction projects, the simple tax calculation method can be applied
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4
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When general taxpayers sell self-produced machinery and equipment and provide installation services, the sales of machinery and equipment and installation services shall be calculated separately
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The installation services can be calculated according to the simple tax method selected by Party A
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5
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General taxpayers provide installation services while selling purchased machinery and equipment
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If the sales of machinery and equipment and installation services have been calculated separately according to the relevant provisions of concurrent operation, the installation services can be calculated according to the simple tax method selected by Party A
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Relevant policies: 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), Article 1 (7), announcement of the State Administration of Taxation on clarifying several issues of value added tax collection and administration such as Sino foreign cooperation in running schools (notice of the State Administration of Taxation, No
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42, 2018), Article 6 2: simple tax calculation method must be selected to pay value added tax Article 1 of 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 for construction services (CS [2017] No
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58) stipulates that 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, which is applicable to the simple tax payer Tax is calculated according to the law
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Article 1 (3) of the opinions of the Ministry of finance, the State Administration of Taxation, the Ministry of housing and urban rural development on further improving the pilot work of replacing business tax with value-added tax in construction industry (SZF [2017] No
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99) and 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 in construction services (CS [2017] No
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58) stipulate that the general contractor of construction engineering is the foundation and foundation of housing construction When the main structure provides engineering services and the construction unit purchases all or part of the main building materials by itself, the simple tax policy shall be applied
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3 equipment rental services that should pay value-added tax according to construction services Article 16 of the notice of the Ministry of Finance and the State Administration of Taxation on clarifying the value-added tax policies for financial real estate development and education auxiliary services (CS [2016] No
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140) stipulates that taxpayers who rent construction equipment to others and equip operators shall pay value-added tax according to “construction services”
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4
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The sales of goods and construction services shall be calculated separately, and the mixed sales with different tax rates or collection rates shall be applied respectively
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1
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When taxpayers sell self-produced goods such as prefabricated houses, machinery and equipment, steel structures, and provide construction and installation services, the sales of goods and construction services shall be calculated separately, and different tax rates or collection rates shall be applied respectively
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2
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When general taxpayers sell self-produced machinery and equipment and provide installation services at the same time, the sales of machinery and equipment and installation services shall be calculated separately
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The installation services can be calculated according to the simple tax method selected by Party A
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Relevant policies: 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
.
11 of the State Administration of Taxation in 2017) Article 1 announcement of the State Administration of Taxation on clarifying the tax collection and management issues related to value-added tax such as Sino foreign cooperative education (Announcement No
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42 of the State Administration of Taxation in 2018) Article 6 5 sales of goods and construction services can be calculated separately According to Article 6 of the notice of the State Administration of Taxation on clarifying the collection and administration of value-added tax on Sino foreign cooperation in running schools and other issues (Notice No
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42 of the State Administration of Taxation, 2018), when general taxpayers sell purchased machinery and equipment, they provide installation services
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If they have already accounted for machinery and equipment separately in accordance with the relevant provisions on concurrent operation The sales volume of spare parts and installation services and installation services can be calculated according to the simple tax method selected by Party A
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Author: Mr
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Pei (Finance and taxation expert of China Accounting online school) recognize the following two-dimensional code learning: the above content comes from the network, only for learning and communication, the copyright of the article belongs to the original author
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