Source: Supplementary Notice of Hefei Bureau of housing and urban rural development on issues related to 2020 tax amount of construction general contracting enterprises in credit evaluation
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Relevant construction enterprises: Recently, our bureau is carrying out the first comprehensive credit evaluation of construction general contracting enterprises in Hefei in 2021
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In view of the discrepancy between the tax payment scores of some enterprises and the actual tax amount, we have communicated with the tax department and hereby issued the supplementary notice on the following issues: 1
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On the tax statistical caliber, the tax paid by the enterprises according to the statistics of our bureau is the tax paid by the construction industry, The tax amount reflected in the tax payment certificate of some enterprises is higher than that of the construction industry according to the statistics of our bureau
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The main reason is that the tax amount in the tax payment certificate includes other taxes (such as taxes paid by the transportation industry, taxes paid by the service industry, etc.)
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2、 As for the time limit of tax statistics, the enterprise tax collected by our bureau is the actual tax paid by the enterprise during the period from January 1, 2020 to December 31, 2020, while the tax amount reflected in the tax payment certificate is the enterprise tax paid during the period from January 1, 2020 to December 31, 2020
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For example, the enterprise has a large amount of tax payable due to its construction activities in December 2020, but the date of declaration is January 2021 This part of tax is not included in this credit evaluation, but it is included in the tax payment certificate of the enterprise
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3、 As for tax categories, the enterprise tax categories counted by our bureau include value-added tax of construction industry, enterprise income tax of construction industry, individual income tax, urban maintenance and construction tax, real estate tax, stamp tax, etc., excluding non tax income such as education surcharges, local education surcharges, special income of water conservancy construction, disability insurance, etc., and excluding employee social security
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4、 Other 1
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Please check carefully according to the contents of the first three articles of this circular and the tax amount range corresponding to the background tax score of the enterprise
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If there is still a big discrepancy, please submit a written review application to our bureau and attach relevant supporting materials (scanning copy) 2043715712@qq.com ）。 Those who do not read the notice, do not conduct self-examination in advance and directly apply to our bureau for review will not be accepted
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2
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For the enterprises that apply for review, our bureau will review with the Municipal Finance Bureau and the Municipal Taxation Bureau, and take the review results as the final basis for scoring
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In the later stage, we will not accept the review application from the enterprises
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3
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For the tax payable in the future construction activities, enterprises should pay attention to the scope of tax payment when declaring and paying tax, so as to avoid paying the tax that should be paid in the statistical scope of the construction industry in other dimensions
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March 8, 2021.
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