The construction company used Party A’s electricity at the construction site, causing three tax related problems!


Reminder: at present, only some provinces and cities send documents to reply that pre tax deduction is allowed.

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

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: no! 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.

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

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

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

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.

Source: Mr.

” 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.

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.

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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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.

Hao said that if there is something wrong with accounting, please contact to delete it.

Water and electricity belong to goods, not services.

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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.

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.

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

It is taxable services, not taxable goods.

The scope of application of this article should not be expanded.

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

Material: 9.

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.

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.

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

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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