The taxpayer shall calculate the tax payable in advance according to the project and pay in advance respectively.
The Announcement No.
36 document.
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: (1) if the general tax calculation method is applied, the tax payable in advance = (all price and extra price expenses – subcontracting payment) ÷ (1 + 9%) × 2% (II) 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 construction services provided across counties (cities and districts), taxpayers shall establish advance tax account by themselves, distinguish different counties (cities and districts) and projects, and record all income, subcontracting paid, subcontracting deducted, invoice number of subcontracting deducted, prepaid tax and tax payment certificate number of prepaid tax one by one for future reference.
A taxpayer who uses the prepaid tax to offset the amount of tax payable shall use the tax payment certificate as a legal and valid certificate..
After October 30, 2017, it is called cross regional tax related matters report form.
（3） When a small-scale taxpayer provides construction services across counties (cities and districts), 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.
The above construction business tax invoice can be used as the deduction voucher of prepaid tax before June 30, 2016.
3.
Prepayment of value-added tax in different places 1.
17 of the State Administration of Taxation in 2016).
（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.
4.
two situations of prepayment of value-added tax: II.
2.
53 of 2016 of the general administration stipulates that when taxpayers provide construction services across counties (cities and districts), they are required to fill in the value-added tax prepayment form and show the following materials when prepaying taxes to the local competent national tax authorities of the construction services (Article 7 of the announcement No.
I.
Where should construction services provided across counties (cities and districts) be pre submitted and declared? Article 3 of Announcement No.
What legal and valid vouchers can be obtained to deduct the subcontracting amount when calculating the tax paid in advance? According to the Announcement No.
17 of 2016 of the General Administration has been adjusted): (I) a copy of the construction contract signed with the employer (stamped with the official seal of the taxpayer); （2） A copy of the subcontract signed with the subcontractor (stamped with the official seal of the taxpayer); （3） Copy of the invoice obtained from the subcontractor (stamped with the official seal of the taxpayer).
What information should be submitted when paying taxes in advance? Article 8 of the Announcement No.
（3） Other vouchers stipulated by the State Administration of taxation.
Where taxpayers provide construction services across counties (cities and districts) within the same municipality directly under the central government or city specifically designated in the state plan, the State Taxation Bureau of the municipality directly under the central government or city specifically designated in the state plan shall decide whether these Measures shall apply.
If taxpayers operate across provinces, they shall report in accordance with the current provisions of the State Administration of taxation; If a taxpayer operates across counties (cities) in the province, the report form shall be determined by the provincial tax authority itself.
6.
17 of 2016 of the General Administration of Taxation: Article 8 When taxpayers provide construction services across counties (cities and districts), the value-added tax paid in advance to the tax authorities in charge of the construction services can be deducted from the value-added tax payable of the current period.
5.
One report form for each project.
2.
The above vouchers refer to: (1) the construction business tax invoice issued before April 30, 2016 obtained from the subcontractor.
11 of 2017 of the State Administration of Taxation stipulates that: III.
How to calculate the tax paid in advance when providing construction services across counties (cities and districts)? 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 the general tax calculation method is applicable to the general tax calculation method for general taxpayers who provide construction services across counties (cities and districts), 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%.
17 of 2016 of the State Administration of Taxation, Article 6: 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.
What is the provision of construction services across counties (cities and districts)? Announcement No.
How to deduct the tax paid in advance? According to regulation No.
3.
If the deduction cannot be completed, it shall be carried forward to the next period for further deduction.
Therefore, the so-called provision of construction services across counties (cities and districts) is the provision of construction services across prefecture level cities.
3.
taxpayers who provide construction services across counties (cities and districts) within the same Prefecture Level Administrative Region shall not apply to the Interim Measures for the administration of the collection of value-added tax on taxpayers providing construction services across counties (cities and districts) (Announcement No.
4.
17 of 2016 of the state administration stipulates that the provision of construction services across counties (cities and districts) refers to the provision of construction services by units and individual industrial and commercial households (excluding other individuals) in counties (cities and districts) other than the location of their institutions.
（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.
17 of 2016 of the State Administration of Taxation Article 3 taxpayers who provide construction services across counties (cities and districts) shall pay taxes in advance to the local competent national tax authority where the construction services occur and declare and pay taxes to the local competent national tax authority where the organization is located in accordance with the time of occurrence of tax obligations and tax calculation method specified in Cai Shui [2016] No.
The handling process of pre payment tax for cross county (city, district) construction services note: 1.
