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Anonymous users2024-02-061. Handling of the situation in the same county (city, district).
According to the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax, Annex Cai Shui 2016 No. 36 (Annex No. 36) 2 (Article 1-3) 9.
First, general taxpayers can choose to apply the simplified tax calculation method for the construction services provided by the contractor. The provision of construction services in the form of contractors refers to construction services in which the construction party does not purchase the materials required for the construction project or only purchases auxiliary materials, and collects labor costs, management fees or other fees.
Second, general taxpayers can choose to apply the simplified tax calculation method for the construction services provided by the first project. A supply project refers to a construction project in which all or part of the equipment, materials and power are purchased by the project employer.
Third, general taxpayers can choose to apply the simplified tax calculation method for the construction services provided by the old construction projects. Old construction projects refer to: construction projects with the contract commencement date specified in the Construction Permit before April 30, 2016; If the "Construction Permit for Construction Projects" has not been obtained, the construction project with the start date specified in the construction contract is before April 30, 2016.
2. Handling of cross-county (city, district) situations.
Article 1-7-4 of Annex 2 to Circular No. 36 reads: "If a general taxpayer provides construction services across counties (cities) and the general tax calculation method is applied, the tax payable shall be calculated based on the total price obtained and the off-price expenses obtained as the sales amount." The taxpayer shall file a tax declaration with the competent tax authority of the place where the institution is located after prepaying the tax at the place where the construction services are performed at the pre-levy rate of 2% after deducting the subcontract payment of the subcontract payment.
Article 1-7-5 of Annex 2 to Circular No. 36 reads: "If a general taxpayer provides construction services across counties (cities) and chooses to apply the simplified tax calculation method, the balance of the total price obtained and the off-price expenses after deducting the subcontract payment paid shall be the sales amount, and the tax payable shall be calculated at the rate of 3%." Taxpayers shall, in accordance with the above-mentioned tax calculation method, file a tax declaration with the competent tax authority at the place where the construction services are located after paying the tax in advance at the place where the construction services occur.
Article 1-7-6 of Annex 2 to Circular No. 36: "If a small-scale taxpayer (hereinafter referred to as a small-scale taxpayer) in a pilot project provides construction services across counties (cities), the balance of the total price obtained and the off-price expenses after deducting the subcontract payment shall be the sales amount, and the tax payable shall be calculated at a rate of 3%." Taxpayers shall, in accordance with the above-mentioned tax calculation method, file a tax declaration with the competent tax authority at the place where the construction services are located after paying the tax in advance at the place where the construction services occur.
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Anonymous users2024-02-05OK. In the third category, apply for simplified collection.
1. General taxpayers are contracted workers.
construction services can choose to apply the simplified tax calculation method.
2. General taxpayers are provided by A.
The construction services provided by the project can be taxed by the simplified tax calculation method.
3. General taxpayers can choose to apply the simplified tax calculation method for the construction services provided by the old construction project.
Materials to be provided for the simplified collection of VAT general taxpayers:
1. The enterprise shall use a simple method to collect the written (printed) application form in the middle of the fire.
The application includes a detailed description of the raw materials and production process for the production of the above-mentioned goods).
2. Business License for Enterprises
Copy (photocopy).
3. Qualification Certificate of General VAT Taxpayer (copy).
4. The qualification certificate or product inspection report (copy) of the products produced by the enterprise approved by the relevant departments.
5. The enterprise shall fill in the "Application for Filing Form for the Collection of Simplified Measures for General VAT Taxpayers" in duplicate.
The above content refers to Encyclopedia - Simple Collection.
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Anonymous users2024-02-04(Cai Shui 2016 No. 36).
In the third category, apply for simplified collection.
1.General taxpayers can choose to apply the simplified tax calculation method for construction services provided by contractors.
2.General taxpayers can choose to apply the simplified tax calculation method for the construction services provided by the project A.
3.General taxpayers can choose to apply the simplified tax calculation method for the construction services provided by the old construction projects.
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Anonymous users2024-02-03Hello! According to the relevant provisions of Annex 2 of Cai Shui [2016] No. 36, general taxpayers can choose to apply the simplified tax calculation method for tax calculation in the form of clearing contractors, construction services provided for projects for A and old construction projects for Qin Mo Regret. Due to the particularity of the industry, it is impossible to obtain VAT input invoices for raw materials or goods, so the tax burden is too high after accounting for the VAT payable according to the method of purchase and sales, so the VAT is levied at the simple collection rate for special industries.
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