01 VAT according to CS (2016) No.
Personally, according to Announcement No.
17 of 2016 of the State Administration of Taxation, taxpayers who deduct the subcontracting payment from the total price and non price expenses obtained in accordance with the above provisions shall obtain legal and valid certificates in accordance with laws, administrative regulations and the provisions of the State Administration of Taxation, otherwise they shall not be deducted.
28, 2018), the enterprise obtains invoices that are printed, forged, altered, invalid without permission, illegally obtained by the drawer, falsely issued, filled in irregularly and other non-conforming invoices (hereinafter referred to as “non-conforming invoices”), And other external vouchers that do not comply with the relevant provisions of national laws and regulations (hereinafter referred to as “other external vouchers that do not comply with the regulations”) shall not be used as pre tax deduction vouchers.
According to CS [2016] No.
After all, once it is judged as a non-conforming invoice, it will lead to the risk that value-added tax, land value-added tax and enterprise income tax cannot be deducted.
Construction finance staff should be very familiar with this provision, but there will be a lot of confusion in the process of actually issuing construction service invoices.
This paper will sort out the precautions for filling in the “remarks column” of construction services at one time.
04 can other contents be noted in the remarks column? The contents of the remarks column are divided into legal remarks and self remarks.
In the case of legal remarks based on actual remarks, in order to reflect some specific businesses, the drawer can choose whether to remark other information.
For the general contractor, this kind of behavior is usually recognized as packaging expenditure.
For projects without construction permit, the project name contained in the construction project planning permit plus the corresponding service content shall be taken as the project name.
36 document: if the VAT deduction voucher obtained by the taxpayer does not comply with laws, administrative regulations or relevant provisions of the State Administration of Taxation, its input tax shall not be deducted from the output tax.
Financial workers must pay attention to check the remarks column when issuing invoices or receiving construction service invoices.
03 enterprise income tax according to Article 12 of the announcement of the State Administration of Taxation on Issuing the measures for the administration of enterprise income tax pre tax deduction vouchers (announcement of the State Administration of Taxation No.
The sales of machinery and equipment and installation services can be treated as part-time VAT.
Taking the general contractor’s payment of subcontracting wages as an example, when issuing construction invoices for the general contractor, the subcontractor can also note “including * * * yuan of wages paid by the general contractor on behalf of the subcontractor through the special account for migrant workers’ wages” after indicating the project address and project name in the remarks column.
However, it should be noted that the remarks column of VAT invoice can accommodate 230 characters or 115 Chinese characters at most.
02 land value-added tax according to Announcement No.
Among them, Fujian Provincial Taxation Bureau stipulated in the measures for the administration of advance payment of value-added tax in the construction industry that the county (city, district) where the construction service occurs and the project name (consistent with the project name recorded in the construction project planning license) were indicated in the “remarks” column 03 no remarks or irregular tax risks were noted, and the construction service invoice was not commented in accordance with the provisions, For the construction enterprise of the issuer, there will be a tax risk of “not issuing invoices according to regulations”; For the party receiving the invoice, there will be a tax risk of “not obtaining the invoice as required”.
If invoices are issued separately for the sale of goods and the provision of installation services, there is no doubt that the invoices for installation services must be noted.
02 project name Announcement No.
In this case, the project address and project name must be noted in the invoice column.
In practice, for projects with construction permit, the project name contained in the permit shall be filled in.
23 does not specify which project name shall prevail.
70 of 2016 of the State Administration of Taxation: after replacing business tax with value-added tax, the land value-added tax taxpayer shall indicate the name of the county (city, district) where the construction service occurs and the name of the project in the remarks column of the invoice, otherwise it shall not be included in the amount of the land value-added tax deduction project.
For sporadic projects without construction permit or construction planning permit, the project name specified in the contract shall prevail.
23) stipulates that: providing construction services, When taxpayers issue value-added tax invoices themselves or tax authorities issue value-added tax invoices on their behalf, the name of the county (city, district) where the construction services occur and the name of the project shall be indicated in the remarks column of the invoice.
When issuing an invoice, the seller can issue two business names, amounts and corresponding tax rates in two columns on the same invoice.
Course recommendation Click to get: September 16-17 Chongqing linjiushi “labor employment, affiliated projects and handling of difficult financial and tax problems of migrant workers in construction and installation enterprises”, announcement of the State Administration of Taxation No.
42 of the State Administration of Taxation in 2018 stipulates that ordinary taxpayers who sell machinery and equipment and provide installation services shall calculate the sales of machinery and equipment and installation services respectively, and the installation services can be taxed according to the simple tax calculation method selected by Party A for the project.
Failure to obtain the invoice as required will directly affect the deduction of value-added tax, land value-added tax and enterprise income tax.
23, remarks can be made to the county (city, district) where the project occurs, but multiple remarks will not affect the effectiveness of the invoice.
23, 2016 “announcement on tax collection and management matters related to the pilot of replacing business tax with value-added tax” (hereinafter referred to as Announcement No.
03 suggestions for package expenditure remarks Article 6 of Announcement No.
02 non construction service businesses associated with construction services do not need remarks.
Special attention should be paid to the construction service invoice, whether the invoice type is ordinary invoice or special invoice, whether the invoice is issued by the unit or individual, it needs to be noted.
In the construction industry, professional operation projects are more common, such as elevator, fire control, door and window installation and sales.
Don’t be careless······················ Chongqing jinshuibang finance and taxation ·························..
Does the invoice for the sale of goods need to be noted? Although it is not clear in the document that the material and equipment invoice needs to be noted, it is recommended to note the material and equipment invoice belonging to packaging expenditure.
If the remarks are not made or are incorrect, the other party shall be required to void the invoice and reissue the invoice.
For example, engineering design belongs to the “design service” in cultural and creative services; The review of architectural drawings belongs to the “assurance service” in the assurance consulting service; Cost consulting and fiscal and tax consulting belong to “consulting services” in assurance consulting services; Leasing construction equipment directly without operators belongs to “tangible movable property leasing”; Plant maintenance belongs to “other living services”.
01 business scope to be noted 01 construction service invoice must be noted.
36 document, construction service refers to the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment and facilities, and other engineering operations.
In practice, most financial personnel will accurately note the street, township and even house number.
02 what is the place where the project occurs and the project name? 01 the place where the project occurs, regardless of whether the taxpayer’s project location is the same as the organization’s location, has been very clear in Announcement No.
Including engineering services, installation services, repair services, decoration services and other construction services.
According to Article 6 of Announcement No.
In other words, when the tax classification code is selected for invoicing, the codes beginning with 305 in the construction industry belong to the scope of construction services, and the invoice must be annotated with the project address and project name.
In practice, the construction industry is also closely related to other businesses, but not all businesses associated with construction services need remarks, which should be judged according to the essence of specific businesses.
If it exceeds the specified length, the Invoicing software will automatically intercept it.
The above does not belong to construction service business, and no remarks are required when issuing invoices.
23, which is the name of the county (city, district) where the construction service occurs.