Several cases of tax arrangement for construction enterprises


Evidence of property right transfer; 3

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Otherwise, no deduction shall be made【 [practice] the pilot taxpayers include natural persons

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The pilot taxpayer shall obtain valid certificates in accordance with laws, administrative regulations and the provisions of the State Administration of Taxation for the price deducted from the total price and non price expenses in accordance with regulations

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17, 2016 of the State Administration of Taxation) stipulates that the value-added tax paid in advance to the tax authorities of the competent state where the construction services are provided by taxpayers across counties (cities and districts) can be deducted from the current value-added tax payable

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49 of the president of the people’s Republic of China) stipulates that the tax paid by a taxpayer in excess of the amount of tax payable shall be refunded immediately upon discovery by the tax authorities; If a taxpayer discovers it within three years from the date of settlement and payment of tax, it may request the tax authorities to refund the overpaid tax plus the interest on bank deposits for the same period

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78), the income from waste treatment and sludge treatment and disposal services meets the 70% preferential tax policy of value-added tax【 [practice] does the construction enterprise have a unit to enjoy it《 Article 2 of the Provisional Regulations of the people’s Republic of China on stamp duty (Order No

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The subcontract must clearly stipulate the relevant terms of the goods provided by the subcontractor to the general contractor, and indicate the basic information such as the name, quantity and budget amount of the goods

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Is it better for the construction enterprises to plant the green plants themselves or to set up a garden company alone? Is there more input out of thin air?  《 Notice of the Ministry of Finance and the State Administration of Taxation on adjusting and improving the value-added tax policies for products and services for comprehensive utilization of resources (CS [2015] No

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Due to service termination, contract change and other reasons, the actual prepaid value-added tax exceeded the value-added tax payable

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Chen and Yunnan Construction Investment Co edited the book 01 course background [course background] big data tax related monitoring is becoming more and more strict, and the traditional tax management mode and tax arrangement have changed

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  CS [2016] No

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The foundation is fundamental, To identify the operability of network tax “planning”【 Course revenue]   Master basic policies, learn basic methods, deal with new models, deal with “hidden rules” of the industry [suitable for people] Jian’an, members of the leading group of real estate enterprises, financial personnel, chief financial officer, enterprise executives, chief tax officer, contract management, head of the legal department, financial manager, tax manager, accounting firms, tax agent firms Responsible persons and their staff of accounting companies and tax related consulting companies, cost, materials, procurement, equipment and other personnel.

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Income obtained by other personnel engaged in engineering operations in the construction and installation industry shall be subject to individual income tax according to the income items of wages, salaries and labor remuneration【 [practice] does the project manager pay individual income tax according to salary income or business income?  《 Article 51 of the law of the people’s Republic of China on the administration of tax collection (Order No

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 《 According to the provisions of paragraphs (2) and (3) of Article 3 of the notice of the State Administration of Taxation on printing and distributing the Interim Measures for the administration of individual income tax collection in the construction and installation industry (the full text of Guo Shui Fa [1996] No

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All changes are inseparable from their roots

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 【 [practice] the project supervision contract signed between the enterprise and the supervision company does not belong to the scope of stamp tax listed above and does not need to pay stamp tax

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1

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255) stipulates that stamp tax shall be levied only on the vouchers listed in the tax items and tax rate table and other vouchers determined by the Ministry of finance

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Business books; 4

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36: if the simple tax calculation method is applicable to the construction services provided by the pilot taxpayer, the sales volume shall be the balance of all the price and non price expenses obtained after deducting the subcontracting payment

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In case of overpayment of value-added tax, it may apply to the tax authorities for tax refund in accordance with regulations

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31, 2019 of the State Administration of Taxation): taxpayers providing specific construction services can calculate tax on sales based on the balance of all prices and non price expenses obtained after deducting the subcontracting payment in accordance with the current policies and regulations

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If the deduction cannot be completed, Carry forward and continue to offset in the next period【 [practice] the tax paid in advance for providing construction services can offset the tax payable, which includes the tax payable formed by simple tax calculation method and general tax calculation method, that is, it can be deducted across projects

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 《 Announcement on the collection and administration of value-added tax such as input tax deduction of domestic passenger transport services (Announcement No

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Do construction enterprises sort out which common contracts do not pay stamp duty? The most basic and practical construction enterprise process tax related treatment August 26-27, 2021   On the 25th (report for duty on the 25th), Beijing Yunyu Jinling Lotus Hotel signed up and sent Mr

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Other vouchers for taxation determined by the Ministry of Finance Attachment: table of stamp duty items and rates  《 Article 10 of the detailed rules for the implementation of the Provisional Regulations of the people’s Republic of China on Stamp Tax ((1988) Cai Shui Zi No

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According to the tax policy, the subcontracting amount that can be paid to natural persons in difference in accordance with the regulations

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The subcontracting payment paid by the general contractor is the concept of package expenditure, that is, it includes both the price of goods and the price of construction services

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Therefore, the announcement makes it clear that when taxpayers provide construction services, the subcontracting funds allowed to be deducted from the total price and non price expenses obtained in accordance with the regulations refer to the total price and non price expenses paid to subcontractors【 [practice] if the project is subject to simple tax calculation, will the construction enterprise purchase from the supplier alone or the subcontractor (general taxpayer)? By the way, I would like to remind you of the precautions for differential payment in subcontracting

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At present, the red letter information form has been issued and the input tax transfer out has been handled

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The tax authorities shall refund it immediately after timely verification; If it involves returning the treasury from the state treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on the administration of the state treasury【 [practice] when providing construction services across regions, the enterprise prepaid value-added tax according to regulations

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The policy is the fundamental practice, and the notice on clarifying the value-added tax policies for financial real estate development, education and auxiliary services (CS [2016] No

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37 and relevant documents, if the sales invoice or purchase invoice of agricultural products is obtained (issued), the input tax shall be calculated based on the purchase price of agricultural products indicated on the sales invoice or purchase invoice of agricultural products and the deduction rate of 9%

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Rights and licenses; 5

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If your company overpays taxes due to service termination, contract change and other reasons, you can carry the above information to the local competent tax authority where the advance payment is made to handle the business of tax refund and credit for false collection and overpayment and apply for tax refund

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  According to CS [2017] No

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2

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Purchase and sales, processing contracting, construction project contracting, property leasing, goods transportation, warehousing, borrowing, property insurance, technology contracts or certificates of a contractual nature; 2

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11 of the State Council) stipulates that the following vouchers are taxable vouchers: 1

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127 is valid), individual industrial and commercial households engaged in the construction and installation industry and construction and installation teams and individuals undertaking engineering operations in the construction and installation industry without a business license, And if the industrial and commercial registration of a construction and installation enterprise is changed to the nature of individual economy after the implementation of individual contracting, the income obtained from engaging in the construction and installation industry shall be subject to individual income tax according to the production and business income items of individual industrial and commercial households

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The remarks column of the goods invoice shall indicate the county (city, district) where the construction service occurs and the project name

. Fixing Socket Waved End Nail Plate

The sales invoice refers to the ordinary invoice issued by agricultural producers for the sales of their own agricultural products exempted from value-added tax【 [practice] for the greening project of construction enterprises, the green plants are self-produced

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140) stipulates that taxpayers who rent construction equipment to others and are equipped with operators shall pay value-added tax according to “construction services”【 [practice] is it simple to rent personal cranes on the construction site or is it equipped with operators?  《 Article 8 of the Interim Measures for the administration of value added tax collection on construction services provided by taxpayers across counties (cities and districts) (Announcement No

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