（2） If the simple tax calculation method is applicable, the tax payable in advance = (all price and extra price expenses – subcontracting payment paid) ÷ (1 + 3%) × If the balance of the total price and non price expenses obtained by the 3% taxpayer after deducting the subcontracting payment is negative, it can be carried forward and deducted when the next advance tax is paid.
for small-scale taxpayers who should pay value-added tax in advance according to the current regulations, if the monthly sales in the place of advance payment does not exceed 150000 yuan, there is no need to pay tax in advance in the current period.
According to the regulations, taxpayers who provide construction services across counties (cities and districts) should pay value-added tax in advance.
For small-scale VAT taxpayers in other provinces, autonomous regions and municipalities directly under the central government except Hubei Province, the taxable sales income with a collection rate of 3% shall be subject to VAT at a reduced collection rate of 1%; For the prepaid VAT items applicable to the 3% prepayment rate, the prepayment of VAT at the 1% prepayment rate shall be reduced.
Announcement on value added tax policy for supporting individual industrial and commercial households to resume work (Ministry of Finance) Announcement of the State Administration of Taxation (No.
(Note: Ministry of Finance) Announcement No.
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13 of 2020 of the Ministry of Finance and the State Administration of Taxation until December 31, 2020 Announcement No.
7 of 2021 of the State Administration of Taxation, the Ministry of Finance The implementation period of the preferential tax policies stipulated in the Announcement No.
Where the full amount withholding detailed declaration is implemented, the local tax authorities shall not approve the collection of individual income tax.
32 and Announcement No.
（2） If general taxpayers provide construction services across counties (cities and districts) and choose to apply the simple tax calculation method, the tax payable in advance shall be calculated at the collection rate of 3% based on the balance of the total price and non price expenses obtained after deducting the subcontracting payment.
（3） Other vouchers stipulated by the State Administration of taxation.
（2） VAT invoices obtained from the subcontractor and issued after May 1, 2016, indicating the county (city, district) where the construction service occurs and the project name in the remarks column.
Article 6 The taxpayer who deducts 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 it shall not be deducted.
Policy basis Interim Measures for the administration of value added tax collection on construction services provided by taxpayers across counties (cities and districts) (announcement of the State Administration of Taxation No.
If the monthly sales realized in the place of advance payment does not exceed 150000 yuan, there is no need to pay in advance in the current period).
Annual card member of China taxation network finance and taxation course; Middle and senior certificate management accountant; Intermediate certificate of tax accountant; CFO certificate of chief accountant; 5A firm receives tax planning and tax consultation; Details: 13074700102 problem description if our local enterprises in Inner Mongolia use the individual industrial and commercial households in Jiangxi for construction, should the individual industrial and commercial households pay value-added tax in advance in Inner Mongolia? The expert replied that individual industrial and commercial households in Jiangxi provide construction engineering services in Inner Mongolia.
13 of 2020 issued by the State Administration of taxation is extended to December 31, 2021.
The taxpayer shall calculate the tax payable in advance according to the project and pay in advance respectively.
The above construction business tax invoice can be used as the deduction voucher of prepaid tax before June 30, 2016.
Trans provincial and non local construction units shall apply to the local tax authorities for the full amount withholding detailed declaration of the wages and salaries paid by the project operators.
General taxpayers shall pay in advance at the rate of 2%, and small-scale taxpayers shall pay in advance at the rate of 3% (the tax can be paid in advance at the rate of 1% before December 31, 2021.
13, 2020): from March 1 to May 31, 2020, for small-scale VAT taxpayers in Hubei Province, the taxable sales income with a collection rate of 3% shall be exempted from VAT; For the pre paid VAT items applicable to the 3% pre levy rate, the pre paid VAT shall be suspended.
5 of the State Administration of Taxation, 2021): v.
Article 5 When taxpayers provide construction services across counties (cities and districts), the tax payable in advance shall be calculated according to the following formula: (I) if the general tax calculation method is applicable, the tax payable in advance = (all price and extra price expenses – subcontracting payment paid) ÷ (1 + 11%) × 2% (Note: according to CS [2018] No.
The above vouchers refer to: (I) the construction business tax invoice issued before April 30, 2016 obtained from the subcontractor.
（3） When a small-scale taxpayer provides construction services across counties (cities and districts), the advance tax payable shall be calculated at a collection rate of 3% based on the balance of the total price and non price expenses obtained after deducting the subcontracting payment.
Announcement on the exemption of small-scale taxpayers from the collection and administration of value-added tax (Announcement No.
52 of the State Administration of Taxation, 2015) II.
24 of 2020 of the State Administration of Taxation extends the implementation period of preferential tax policies stipulated in Announcement No.
17, 2016): Article 4 Taxpayers who provide construction services across counties (cities and districts) shall pay taxes in advance in accordance with the following provisions: (1) if general taxpayers provide construction services across counties (cities and districts) and apply the general tax calculation method, the tax payable in advance shall be calculated according to the balance of the total price and non price expenses obtained after deducting the subcontracting payment, and the advance tax rate of 2%.
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From April 1, 2021 to December 31, 2021, the taxable sales income of small-scale VAT taxpayers in Hubei Province is applicable to the 3% levy rate, and the VAT is levied at the 1% levy rate; for the prepaid VAT items applicable to the 3% levy rate, the VAT is prepaid at the 1% levy rate.) Announcement on the collection and management of individual income tax for construction and installation workers in cross provincial and non local projects (Announcement No.
39 of the Ministry of finance, the State Administration of Taxation and the General Administration of Customs in 2019, the VAT rate of construction services will be adjusted from 11% to 10% from May 1, 2018 and 9% from April 1, 2019).
