Construction and installation of inter provincial tax payment process and inspection process 50

Log in to the local province's e-tax bureau and you're good to go.

1.How should construction industry taxpayers handle tax registration for cross-county (city, district) projects?

When providing construction services in other places, according to the relevant provisions of Announcement No. 17 of 2016 of the State Administration of Taxation, the general taxpayer of the construction industry shall report to the state taxation department where the construction project is located with the "Tax Administration Certificate for Outbound Business Activities" issued by the state taxation authority where the institution is located, and make prepayment in accordance with the regulations. For the VAT prepaid at the place where the service is provided, the VAT that has been prepaid can be offset against the declared tax payable when the VAT tax declaration is made at the location of the establishment. There are 3 points to note here:

1) Hold the tax registration certificate to the competent tax authority to issue the "Tax Administration Certificate for Business Activities", which is valid for 180 days. It is important to pay attention to the expiration date.

2) Before carrying out production and business activities, the applicant shall go to the competent state taxation authority where the project is located for inspection and registration with the "Tax Administration Certificate for Overseas Business Activities" and a copy of the tax registration certificate (or a copy of the business license after the "three-in-one").

2.What is the relationship between the location of the establishment and the place of withholding tax?

Taxpayers who provide construction services across counties (cities and districts) shall prepay taxes to the competent state taxation authorities of the place where the construction services occur and declare and pay taxes to the competent state taxation authorities where the institutions are located in accordance with the time and tax calculation method specified in Cai Shui [2016] No. 36 document. There are three points to emphasize here:

1) When paying the tax in advance to the competent state tax authority in the place where the construction services occur, the following information shall be submitted:

VAT Withholding Tax Form;

The original and photocopy of the construction contract signed with the employer;

Original and photocopy of the subcontract signed with the subcontractor;

Original and photocopy of invoice obtained from the subcontractor.

2) According to the bookkeeping method, the amount of tax payable by the place where the institution is located = the amount of tax payable (current output tax - current input tax) - prepaid tax at the place where the service occurs. If the amount of withholding tax exceeds the amount of tax payable, the undeducted withholding tax can be carried forward to the next period to continue to deduct the tax.

3) Small-scale taxpayers also pay taxes at the location of the institution, and they are also calculated and paid after deducting the prepaid tax at the place where the service occurs before payment.

Shui Zongfa 2017 No. 103: 2. Reporting, inspection and feedback on cross-regional tax-related matters.

1) Fill in the "Cross-regional Tax-related Matters Report Form".

If the taxpayer has the conditions for online tax processing, he or she can fill in the "Cross-regional Tax-related Matters Report Form" independently through the online tax system. If the taxpayer does not have the conditions for online tax processing, the taxpayer shall fill in the "Report Form on Cross-regional Tax-related Matters" to the in-charge tax authority (tax service department), and present a copy of the business license loaded with unified social credit** (a copy of the tax registration certificate shall be presented if the license has not been renewed), or a copy of the copy stamped with the taxpayer's official seal (hereinafter referred to as the "tax registration certificate"); Taxpayers who have implemented real-name tax processing only need to fill in the "Cross-regional Tax-related Matters Report Form".

2) Cross-regional tax-related matters for inspection.

Cross-regional tax-related matters shall be reported to the state taxation authority of the place of business for inspection when the taxpayer handles the tax-related matters for the first time in the place of business. Taxpayers shall present their tax registration certificates when reporting and inspecting cross-regional tax-related matters.

3) Information feedback on cross-regional tax-related matters.

After the completion of cross-regional business activities, taxpayers shall settle the tax payable and other tax-related matters of the state taxation authorities and local taxation authorities in the place of business, and fill in the Feedback Form on Tax-related Matters in the place of business (Annex 2) to the state taxation authorities in the place of business.

After checking the Feedback Form on Tax-related Matters at the place of business, the state taxation authority of the place of business shall send the relevant information to the local taxation authority of the place of business for verification (the verification and reply shall be completed within 2 working days, and the immediate reply of joint tax handling shall be implemented), and if the local taxation authority agrees to complete the case, the state taxation authority of the place of business shall promptly feedback the relevant information to the state taxation authority where the institution is located. Taxpayers do not need to separately report to the tax authorities where the institution is located.

4) Handling of feedback information on cross-regional tax-related matters.

The state taxation authorities where the institution is located shall set up a special post to be responsible for receiving feedback from the state taxation authorities at the place of operation, informing the taxpayers in a timely and appropriate manner, and timely analyzing and comparing the tax that the taxpayers have deducted, the tax that has been prepaid in the place of business and the tax payable in advance, and if any doubts are found, it shall be promptly sent to the risk management department or the inspection department to organize a response.

According to the Provisional Regulations of the People's Republic of China on Business TaxArticle 14 providesWhere to pay business tax:

1) Taxpayers who raise ** tax and labor services shall fail to report to the competent taxation authorities where their institutions are located or where they reside. However, the construction services provided by the taxpayer and other taxable services stipulated by the competent financial and taxation departments shall be declared to the competent tax authorities of the place where the taxable services occur.

Therefore, taxpayers engaged in construction and installation projects across provinces shall declare and pay taxes to the competent local taxation authorities where the project is located.