Why does the construction company allow simple tax calculation for the project provided by Party A?


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of course, the input tax of your company is reduced, which may lead to insufficient input and high value-added tax burden.

Reminder 4: if general tax calculation is selected for the project, can simple tax calculation be selected halfway? Because the policy scales mastered by local tax authorities are different, we should focus on the caliber of local tax authorities.

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

Hao said accounting, construction finance and tax express, etc;.

Reference 2: Article 1 of the notice on the pilot policy of replacing business tax with value-added tax for construction services (CS [2017] No.

Article 18 stipulates that ordinary taxpayers who have specific taxable acts stipulated by the Ministry of Finance and the State Administration of taxation may choose simple tax calculation, but once they choose, they shall not change within 36 months.

Personal suggestions shall not be changed at will once they are selected.

Reminder 1: Although the project provided by Party A of your construction company is allowed to choose simple tax calculation and issue 3% ordinary or special tickets, since the value-added tax deducted by Party A can only be deducted by 3%, it still needs to be negotiated by Party A and Party B, which is also a game process.

Reminder 2: there is one exception: if the general contracting unit 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, the simple tax calculation method must be applied.

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The state ordered: advance construction is prohibited, and the project payment shall not exceed 60 days! Overdue payment of 1.5 times interest! 2.

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Goodbye, completion settlement! The construction industry has ushered in major changes and fully implemented the settlement of construction process! 3.

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Therefore, the state has issued tax policies, Construction enterprises are allowed to choose whether to adopt simple tax calculation.

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.

58) issued by the Ministry of Finance and the State Administration of Taxation stipulates that the general contractor of construction projects 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, Simple tax calculation method is applicable.

There is no choice here.

We must pay attention to the tax risk of changing the tax calculation method at will.

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

Why is simple tax calculation allowed for the project provided by a construction company? Reply: you can understand that during the construction of your construction company, because the materials, equipment and power are purchased and supplied by Party A, the corresponding input tax of value-added tax is deducted by Party A.

Reference 1: 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.

Previous recommendations 1.

Reminder 3: if the project has not adopted simple tax calculation for more than 36 months, it shall not be changed to general tax calculation.

The scope of foundation, foundation and main structure shall be in accordance with the scope of divisional works of “foundation and foundation” and “main structure” in Appendix B Division of divisional works and subdivisional works of building works of unified standard for acceptance of construction quality of building works (gb50300-2013).

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