If both parties can issue a non taxable invoice for the advance collection of construction services by consensus, there is no need to confirm the sales amount of value-added tax at this time
.
In fact, the occurrence of value-added tax obligation of construction enterprises is not completely consistent with the realization of enterprise income tax income and the recognition of accounting income
.
36), the tax obligation of value-added tax The time of occurrence of the withholding obligation is: (1) the day on which the taxpayer commits a taxable act and receives the sales money or obtains the evidence for claiming the sales money; If the invoice is issued first, it shall be the day on which the invoice is issued
.
The date on which the proof of claim for sales payment is obtained refers to the payment date determined in the written contract; If no written contract is signed or the payment date is not determined in the written contract, it shall be the day when the transfer of services and intangible assets is completed or the day when the ownership of real estate is changed
.
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.
When the enterprise issues a special invoice with a 9% tax rate, the value-added tax sales amount shall be confirmed
.
in terms of value-added tax, according to Article 45 of the measures for the pilot implementation of replacing business tax with value-added tax (CS [2016] No
.
According to the above policies, the revenue recognized in accounting follows the performance progress
Therefore, if the construction has not been started, the revenue should not be recognized in accounting
.
2、 In terms of enterprise income tax, according to Article 23 of the regulations for the implementation of the enterprise income tax law of the people’s Republic of China, an enterprise has been entrusted with the processing and manufacturing of large machinery and equipment, ships and aircraft, as well as engaging in construction, installation and assembly engineering business or providing labor services for more than 12 months, The realization of income shall be recognized according to the completion progress or workload completed in the tax year
.
(III) the enterprise shall determine the total labor revenue according to the contract or agreement price received or receivable from the labor recipient, According to the total income from providing labor services at the end of the tax period multiplied by the completion progress minus the accumulated recognized income from providing labor services in previous tax years, it is recognized as the current labor income; At the same time, the total estimated cost of providing labor services multiplied by the completion progress minus the accumulated recognized labor costs in the previous tax period shall be carried forward to the current labor costs
.
For similar performance obligations under similar circumstances, the enterprise shall adopt the same method to determine the performance progress
.
According to the provisions of the notice of the State Administration of Taxation on Several Issues concerning the recognition of enterprise income tax revenue (Guo Shui Han [2008] No
.
The time of value-added tax obligation is the day of issuing the invoice
.
3、 In terms of accounting treatment, according to Article 12 of the accounting standards for Business Enterprises No
.
The enterprise shall consider the nature of the commodity and adopt the output method or input method to determine the appropriate performance progress
.
Therefore, if invoices are issued before commencement, the income of enterprise income tax should not be recognized
.
Therefore, according to the above policies, the construction enterprise has issued an invoice before the taxable behavior occurs and the sales payment is received or the voucher for obtaining the sales payment is obtained
.
Among them, the output method is to determine the performance progress according to the value of the goods transferred to the customer to the customer; The input method is to determine the performance progress according to the input of the enterprise to fulfill the performance obligations
.
The following is an analysis of the financial and tax treatment of the invoice issued by the construction enterprise before the commencement of Construction: I
.
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14 – revenue, for the performance obligations performed within a certain period of time, the enterprise shall recognize the revenue according to the performance progress within that period, except that the performance progress cannot be reasonably determined
.
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.
The term “sales proceeds received” refers to the proceeds received by taxpayers during or after the sale of services, intangible assets and real estate
.
When the performance schedule cannot be reasonably determined and the costs incurred by the enterprise are expected to be compensated, the revenue shall be recognized according to the amount of costs incurred until the performance schedule can be reasonably determined
.
According to the above policies, the income of enterprise income tax shall be recognized according to the completion progress
.
In practice, as long as many construction enterprises issue invoices, they must recognize their income according to the invoices issued
.
875): II,..
.
The purpose is to meet the requirements of tax authorities to control tax by ticket
.
