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The other is to sign a contract, which is signed by the contractor and the construction party.
Then the procurement and design are outsourced to other units, and the contracting company is only responsible for coordinating and organizing various work.
Construction enterprises generally pay business tax to the local tax authorities according to 3% of the turnover.
During settlement, as long as the construction enterprise can pay the money on schedule, it shall try to avoid settlement at the same time of collection.
In the second form, the signing of the contract is completed by the qualified construction unit of the contracting company.
The settlement time should be postponed as far as possible.
As the general contractor, it does not participate in the signing of the contract.
So as to delay the payment time of business tax.
Reasonable choice of tax payment time can also play an important role in increasing the interests of enterprises.
It is only responsible for installation, and the construction unit provides equipment, so that the income obtained by the construction enterprise is only installation income, so as to achieve the purpose of tax saving.
The basis of business tax calculation achieves the purpose of tax saving.
In the payment of business tax, regardless of whether the contracting company has construction pressure or not, it shall be levied according to 5% of the service industry tax rate.
According to the provisions of the tax law on tax payment time, construction enterprises should correctly choose the settlement method beneficial to the enterprise, delay the tax payment time as far as possible within a reasonable range, delay the delivery of business tax can prolong the time for the enterprise to occupy funds, use these funds to create higher profits for the enterprise and enable the enterprise to have more working capital for operation, On the other hand, it also reduces the loan amount of enterprises and reduces financial expenses.
According to the implementation rules, for the construction enterprise, whether it is the labor and material contracting project or the material supply project of the construction unit, its turnover includes not only the raw materials of the project, but also the price of other materials of the project.
3、 The tax law stipulates that the tax obligation of business tax occurs on the day when the taxpayer receives the proof of business income.
In terms of equipment payment, when investing in the installation project, the construction enterprise should not confuse the value of equipment with the output value of installation project, which are independent.
Therefore, when contracting projects, enterprises must comprehensively consider the signing form of the contract and do a good job in the tax planning of business tax.
The task of the contracting company is to design and be responsible to the construction unit, Moreover, a certain management fee shall be charged to the construction party according to the proportion of the total project amount.
Enterprise business tax business tax is a kind of commodity and service tax levied on the turnover obtained by providing taxable services, transferring intangible assets or selling real estate in China.
No matter whether the contracting company has construction capacity or participates in the construction, its business tax is levied according to 3% of the construction tax.
The planning of business tax can be carried out from the following aspects: first, there are two forms of project contracting by using the project contracting contract: one is that the construction party and the construction party sign the project contract.
The business tax burden applicable to these two forms is different, and the business tax items and tax rates are also different.
From the first form, the contractor is essentially the intermediary between the construction party and the construction party.
Excluding the equipment provided by the construction party.
2、 The detailed rules for the implementation of the Provisional Regulations on business tax stipulates that if a taxpayer provides construction services (excluding decorative Services), its turnover shall include the price of raw materials, equipment, other materials and labor for the project, but not the price of equipment provided by the construction party.
The time when the construction enterprise receives the advance material preparation payment and the advance project payment is not the time to pay the business tax, which wins more time for the tax planning of the construction enterprise.
At the same time, because the construction project has the characteristics of large capital consumption and long cycle, many construction enterprises pay the project funds in advance and settle accounts by stages.
