A: General taxpayers providing construction services are subject to the general tax calculation method, the applicable tax rate is 11%, and the tax payable = current output tax - current input tax.
General taxpayers can choose to apply the simplified taxing method for the construction services provided in the form of turnkey construction or construction services provided for A-supplied projects, and the tax rate is 3%.
Where a general taxpayer provides construction services across counties (cities) and applies the general taxing method for tax calculation, the tax payable shall be calculated on the basis of the sales amount of the entire price and out-of-prices expenses obtained. The taxpayer shall make tax declaration to the competent tax authority in the place where the organization is located after prepaying the tax at the place where the construction service takes place in accordance with the advance tax rate of 2% on the balance of the total price and out-of-the-money expenses obtained, less the subcontracting payment made.
General taxpayers providing construction services across counties (cities) and choosing to apply the simplified tax calculation method for tax calculation shall calculate the tax payable according to the 3% levy rate by taking the balance of all prices and out-of-prices expenses less subcontracting payments as the sales amount. The taxpayer shall make tax declaration to the competent tax authority in the place where the organization is located after prepaying the tax at the place where the construction service takes place in accordance with the above tax calculation method.
2. After May 1, 2016, how can general taxpayers offset input tax when they acquire real estate?
A: According to Annex 2 of the Circular of the Ministry of Finance and the State Administration of Taxation on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), the pilot taxpayers applying the general method of tax calculation, the real estate acquired after May 1, 2016 and accounted for under the accounting system as fixed assets or the real estate construction work in progress acquired after May 1, 2016, their input tax shall be deducted from output tax in 2 years from the date of acquisition, with 60% in the first year and 40% in the second year.
Acquisition of real estate includes acquisition of real estate in various forms such as direct purchase, acceptance of donation, acceptance of investment, self-built and debt offsetting, excluding real estate projects developed by real estate development enterprises themselves.
The input tax on real estate leased under finance and on temporary buildings and structures constructed at the construction site does not apply to the above two-year deduction.
3. After the camping reform, is there much change in the tax burden for individuals selling second-hand houses in Beijing? How to pay VAT?
A: The tax burden remains basically the same. According to Annex 3 of the Circular of the Ministry of Finance and the State Administration of Taxation on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), if an individual sells to the outside world a housing unit that has been purchased for less than 2 years, he/she shall pay VAT in full according to the levy rate of 5%; if an individual sells to the outside world a non-common housing unit that has been purchased for more than 2 years (including 2 years), he/she shall sell to the outside world with the sales proceeds less the price of the purchased housing unit, and then pay VAT according to Individuals who sell non-ordinary housing purchased more than 2 years ago (including 2 years) are exempted from VAT at the rate of 5%; individuals who sell non-ordinary housing purchased more than 2 years ago (including 2 years) are exempted from VAT at the rate of 5 percent of the sales proceeds. The above policy is only applicable to Beijing, Shanghai, Guangzhou and Shenzhen.
4. Is there still a differential tax provision for taxpayers providing agency services after the reform?
A: Yes. According to Annex 2 of the Circular of the Ministry of Finance and the State Administration of Taxation on Comprehensively Pushing Forward the Pilot Project of Business Tax to Value-added Tax (Cai Shui [2016] No. 36), brokerage agency services shall be recognized as sales by the balance of all prices and out-of-the-price fees obtained, less governmental funds or administrative fees charged to and paid on behalf of the principal party. No special VAT invoice shall be issued for governmental funds or administrative fees charged to the principal.
5. What is the meaning of "the second year" when applying input tax credit to real estate acquired by taxpayers after May 1, 2016? Does it refer to the natural year?
A: It is not a natural year. According to the "Announcement of the State Administration of Taxation on the Issuance of Interim Measures for Input Tax Instalment Credit on Real Estate" (Announcement of the State Administration of Taxation No. 15 of 2016), 60% of the input tax will be deducted from the output tax in the period when the tax deduction voucher is obtained; and 40% will be the input tax to be offset, and will be deducted from the output tax in the thirteenth month from the month when the tax deduction voucher is obtained. The 40% is the input tax to be offset in the 13th month from the month when the tax deduction certificate is obtained.
6. After the comprehensive business transformation, travel agencies provide tourism services, of which the airfare can be deducted in the calculation of sales?
A: Yes. According to the provisions of Annex 2 of the Circular of the Ministry of Finance and the State Administration of Taxation on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), the pilot taxpayers who provide tourism services can choose to deduct, with the full price and out-of-the-price expenses obtained, the accommodation, catering, transportation, visa, ticket fees charged to the purchasers of the tourism services and paid to other units or individuals, as well as the payment of the The balance after deducting the accommodation fees, catering fees, transportation fees, visa fees, admission fees and tourism fees paid to other enterprises receiving tours is the sales amount.
The pilot taxpayers who choose the above method for calculating sales shall not issue special VAT invoices for the above fees charged and paid to the purchasers of tourism services, but may issue ordinary invoices.
7. How to determine the sales after the real estate leasing enterprises have received the advance payment?
Answer: The full price and out-of-the-money expenses shall be taken as the sales amount to be calculated and paid as VAT in the month when the advance payment is received.
According to the provisions of Article 37 of Annex 1 of the Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Pilot Program of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), the sales amount refers to the entire price and out-of-the-money expenses obtained by the taxpayer for the occurrence of the taxable acts, except for those otherwise stipulated by the Ministry of Finance and the State Administration of Taxation.
The out-of-the-money expenses refer to all kinds of charges of various natures collected out-of-the-money, but do not include the following items:
(1) Governmental funds or administrative fees collected on behalf of the taxpayer and in accordance with the provisions of Article 10 of these Measures.
(ii) The amount of money collected on behalf of the entrusted party by issuing invoices in the name of the entrusted party.
Article 45 provides that if a taxpayer provides construction services or leasing services in the form of advance payment, the time of occurrence of its tax obligation shall be the day of receipt of the advance payment.
8. Catering enterprises purchasing ingredients, obtained both VAT invoices and agricultural products purchase invoices, after the camping reform increase, is it possible to offset with agricultural products purchase invoices or sales invoices according to the 13% tax rate? Or must it be included in the scope of authorized deduction of input tax on agricultural products?
A: According to the "Announcement of Beijing Municipal State Administration of Taxation and Beijing Municipal Bureau of Finance on the Trial Implementation of Approved Deduction of Agricultural Products' VAT Input Tax Amount" (Announcement of Beijing Municipal State Administration of Taxation and Beijing Municipal Bureau of Finance, No. 17, 2015), the VAT general taxpayers in our city who offset their input tax amount with the agricultural products' purchase invoice or sales invoice are included in the scope of the trial implementation of approved deduction of input tax amount for the VAT on agricultural products. Pilot Scope, and their VAT input tax credits on the purchase of agricultural products are all deducted in accordance with the provisions of the Measures for the Implementation of the Pilot Scheme for the Approved Deduction of VAT Input Tax on Agricultural Products (hereinafter referred to as the Measures) attached to Circular No. 38.
9. How should an enterprise calculate the VAT payable if it has both leasing income, income from the sale of goods and income from other services?
A: If the enterprise is a general taxpayer, according to the provisions of Article 39 of Annex 1 of the Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensively Launching of the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), a taxpayer who is also engaged in the sale of goods, services, services, intangibles or immovable property and is subject to different tax rates or levy rates shall separately account for sales of goods, services, intangibles or immovable property subject to different tax rates or If the taxpayer does not account for the sales separately, the tax rate shall be applied from the higher one.
If the enterprise is a small-scale taxpayer, the taxable behavior is subject to the simplified tax calculation method. The taxable amount of the simplified tax calculation method refers to the amount of value-added tax calculated according to the sales amount and the value-added tax levy rate. The applicable VAT collection rate for small-scale taxpayers is 3%.
10. What are the VAT deduction vouchers after the full-scale camping reform?
A: According to Annex 1 of the Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Pilot Program of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), VAT deduction vouchers, refer to VAT special invoices, customs import VAT special payment certificates, agricultural products purchase invoices, agricultural products sales invoices and tax-paid vouchers.
11. Different properties under the same Construction Permit developed by a real estate development enterprise with the commencement date before April 30, such as the development project with both ordinary housing and villas, can they choose the simplified levy and the general tax calculation method respectively?
A: No. The same real estate project can only choose to apply one tax calculation method. The same real estate project can only choose to apply a tax method.
12. The original VAT expenditure on the alteration of buildings leased for business purposes is not deductible, but after the reform, can this part of the input tax be deducted with the VAT special invoice?
A: The inputs obtained from the decoration and alteration and expansion expenditures of the real estate leased for operation are not deductible in installments according to the input tax of real estate, and can be deducted at one time if they do not belong to the non-deductible circumstances in Article 27 of Annex I of CaiShui [2016] No. 36 document.
13. Under what circumstances can the construction industry choose the simplified levy?
Answer: (1) General taxpayers can choose to apply the simplified tax calculation method for the construction services provided in the form of outsourced labor. The provision of construction services in the form of turnkey work refers to the construction services in which the constructor does not purchase the materials required for the construction work or only purchases auxiliary materials and receives labor, management or other fees.
(2) General taxpayers can choose to apply the simplified tax calculation method for the construction services provided for A-supplied works. A-supplied works refers to construction works in which all or part of the equipment, materials and power are procured by the project contractor itself.
(3) General taxpayers can choose to apply the simplified tax calculation method for the construction services provided for the old projects of construction works. Old projects of construction works refer to (i) construction projects for which the contract commencement date indicated in the Construction Permit for Construction Works is before April 30, 2016; and (ii) construction projects for which the construction contract commencement date indicated in the contract for construction works is before April 30, 2016, if the Construction Permit for Construction Works has not been obtained.
14. The applicable tax rate for taxpayers engaged in modern service industry is 6% for calculating output tax, so can the input tax invoices of 17% obtained by them be deducted according to the regulations?
A: Yes.
15.Can the VAT invoice obtained for the accommodation expenses of an employee traveling on business be offset against the input tax according to the regulations?
A: Yes.
16. Can construction enterprises choose different tax calculation methods for different projects?
A: Yes. Construction enterprises can choose to apply the general tax method or simple tax method for different projects.
17. Enterprises have both simple taxable items and general taxable items, can the purchase of real estate for office use be offset against input tax after the camp reform?
A: Yes. According to the provisions of Annex 1 of the Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), the input tax of the following items shall not be deducted from the output tax: (a) purchased goods, processing, repair, and repair services, services, intangible assets and immovable property. The fixed assets, intangible assets and immovable properties involved only refer to those fixed assets, intangible assets (excluding other equity intangible assets) and immovable properties used exclusively for the above projects.
18. Can a general taxpayer choose the simplified levy for renting houses?
A: General taxpayers renting out their real estate acquired before April 30, 2016 can choose to apply the simplified tax method and calculate the tax payable according to the tax rate of 5%.
General taxpayers renting out their real estate acquired after May 1, 2016 are subject to the general tax calculation method.
19. After the camp reform increase, can enterprises obtain input invoices for labor insurance supplies and deduct input tax according to the regulations?
A: Enterprises obtaining labor insurance supplies input invoices, you can deduct input tax according to the provisions.
20. Can the VAT invoices for lodging and catering fees obtained during the meetings and trainings organized by the company in the hotel be offset against the input tax?
A: General taxpayers obtain special invoices for accommodation fees, which can be deducted according to the regulations. Enterprises purchasing catering services, input tax shall not be deducted from output tax.
21. According to Cai Shui [2016] No. 36, "general taxpayers can choose to apply the simplified tax calculation method for the sale of real estate built by them before April 30, 2016." Here, "built before April 30" should be defined. What is the definition of "self-built before April 30"?
A: Self-construction before April 30 refers to:
(1) construction projects with the contract commencement date before April 30, 2016 as stated in the Construction Permit for Building Projects;
(2) construction projects without the Construction Permit for Building Projects, with the contract commencement date before April 30, 2016 as stated in the contract for building projects; and (3) construction projects with the contract commencement date before April 30, 2016 as stated in the contract for building projects. construction project.
22.Can general taxpayers selling self-developed real estate projects be deducted if they cannot divide the inputs obtained?
Answer: according to the State Administration of Taxation Announcement No. 18 of 2016, "Article 13 If a general taxpayer sells self-developed real estate projects with a combination of real estate projects that are taxed by the general taxing method, taxed by the simple taxing method, or exempted from value-added tax and it is impossible to classify the input tax that shall not be offset, it shall be based on the 'Construction Permit for Building Projects' that indicates the The "construction scale" of the construction project shall be the basis for classification.
Non-deductible input tax = all input tax that cannot be divided for the current period × (construction scale of the simplified tax and tax-exempt real estate project ÷ total construction scale of the real estate project)".
23. The sales of transfer of financial commodities, "according to the selling price minus the purchase price of the balance of the sales", here the selling price and purchase price is the tax-inclusive or tax-exclusive price?
A: The selling price refers to the full price and out-of-the-money expenses charged at the time of selling, and the buying price is the tax-inclusive price paid at the time of buying.
24. The general taxpayer enterprises before the reform and increase in the purchase of machinery and equipment for sale, the corresponding input tax has been deducted in accordance with the provisions of the 5.1, due to the slowdown in the sale of fixed assets to do the rental business, the machinery and equipment has been deducted inputs need to do the transfer of processing?
A: No need to transfer out.
25. How to pay VAT on the unimplemented financial leasing of tangible movable assets before the reform?
A: According to Annex 2 of the Circular of the Ministry of Finance and the State Administration of Taxation on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36):
Pilot taxpayers providing tangible movable property financing sale and leaseback services under the financing sale-and-leaseback contracts of tangible movable property signed prior to April 30, 2016 before expiration of the contracts can continue to pay VAT according to the VAT payable on tangible movable property financial leasing services.
The pilot taxpayers who continue to pay VAT in accordance with the tangible movable property financial leasing services, and who are approved by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce to engage in the financial leasing business, may choose one of the following methods to calculate the sales for the tangible movable property financing sale and leaseback services provided before the expiration of the contract based on the tangible movable property financing sale and leaseback contract entered into prior to April 30, 2016:
①The sales shall be calculated by deducting the principal amount of the price charged to the lessee, the interest paid on foreign loans (including interest on foreign exchange loans and Renminbi loans), and the interest on the issue of bonds from the total price and out-of-the-money expenses charged to the lessee.
Taxpayers to provide tangible movable property financing sale and leaseback services, the calculation of current sales can be deducted from the principal amount of the price for the written contract agreed that the principal amount of the current period should be collected. If there is no written contract or no agreement in the written contract, the principal amount actually collected in the current period.
The pilot taxpayers who provide financing sale and leaseback services of tangible movable assets and collect the principal amount of the price of tangible movable assets from the lessee shall not issue special value-added tax invoices, but may issue ordinary invoices.
② to the lessee of all the prices charged and out-of-the-money expenses, less the payment of interest on borrowings (including foreign exchange borrowing and interest on Renminbi borrowing), the balance of interest on bond issuance as sales.
Other than this other tangible movable property financial leasing business is still in accordance with the existing policy of Cai Shui [2016] No. 36.
26.On March 1, 2016, real estate construction work in progress began, and the construction was completed on July 31, 2016, can this real estate be deducted? If it can be deducted, how should it be deducted?
A: For real estate acquired after May 1, 2016 and accounted for as fixed assets in the accounting system or real estate construction work in progress acquired after May 1, 2016, its input tax shall be offset from output tax in 2 years from the date of acquisition, with the offset ratio of the first year being 60% and that of the second year being 40%.
27. Can labor dispatch services be taxed differently?
A: According to the Circular of the Ministry of Finance and the State Administration of Taxation on Further Clarifying the Policies Regarding Labor Dispatch Services and Toll Road Toll Deduction in the Comprehensively Pushing Forward the Pilot of Camp Reform and Increase in Taxation (Cai Shui [2016] No. 47):
General taxpayers who provide labor dispatching services can be taxed differently in accordance with the Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensively Pushing Forward the Pilot of Changing Business Tax to Value-added Tax. Notice (Cai Shui [2016] No. 36), take the full price and out-of-the-money expenses obtained as sales and calculate and pay VAT according to the general taxing method; or they can choose to pay tax on a differential basis, take the full price and out-of-the-money expenses obtained, deduct the balance of the wages and benefits paid to the labor dispatch employees on behalf of the labor unit, and apply for social insurance and housing provident fund on behalf of the labor dispatch employees, and calculate the VAT according to the simplified The VAT shall be calculated and paid according to the simplified tax calculation method at a rate of 5%.
Small-sized taxpayers providing labor dispatch services may, in accordance with the relevant provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensively Launching of the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), calculate and pay the value-added tax at the 3% levy rate under the simplified taxing method based on the sales of the full price and out-of-the-price expenses obtained; or they may choose to pay tax on the basis of the difference in the full price and out-of-the-price expenses obtained, and pay the value-added tax at the 3% levy rate. Alternatively, the company may choose to pay differential tax and calculate the VAT according to the simplified tax method at a levy rate of 5% by taking the sales amount as the total price and the out-of-the-price expenses obtained, deducting the balance of the wages, benefits and social insurance and housing provident fund paid by the employing unit on behalf of the dispatched laborers.
Taxpayers who choose to pay differential tax are not allowed to issue special VAT invoices, but can issue ordinary invoices for the fees collected from labor-using units for the payment of wages and benefits to the dispatched employees and the handling of social insurance and housing provident fund for the dispatched employees.
Labor dispatching service refers to the service of a labor dispatch company that dispatches employees to an employing unit, accepts the management of the employing unit, and works for the employing unit in order to meet the demand of the employing unit for various types of flexible labor.
28. How to get the credit vouchers for the overseas tours organized by the tourism enterprises?
A: VAT deduction vouchers refer to special VAT invoices, customs import VAT payment certificates, agricultural products purchase invoices, agricultural products sales invoices and tax payment certificates. If you can't get the above vouchers for hosting overseas tours, you can get legal and valid vouchers and choose the difference to calculate the sales amount.
29. Can taxpayers who receive services from overseas organizations without signing a written contract, but withhold and pay VAT according to the regulations, offset the input tax with the tax-paid vouchers?
Answer: If a taxpayer deducts input tax with the tax-paid certificate, he should have a written contract, proof of payment and the statement or invoice of the overseas unit. If the information is incomplete, the input tax shall not be deducted from the output tax.
30. Can a general taxpayer who builds a house before May 1 but completes it after May 1 and wants to rent it out after completion apply the simplified tax method?
A: A general taxpayer renting out its real estate acquired before April 30, 2016, can apply the simplified tax calculation method.
31.The start date and completion date agreed in the construction contract are both before April 30, and there is no agreement on the date of payment in the contract, but the project has not yet been completed, and it is still in progress, will the project payment received after May 1 be subject to VAT or business tax? Is it possible to choose the simplified levy if VAT is paid?
A: VAT should be paid. It is an old construction project, so you can choose the simple levy.
32.Do real estate enterprises need to declare and pay VAT after receiving advance receipts from the sale of self-developed real estate? How to calculate the tax payable?
A: According to the provisions of the Announcement of the State Administration of Taxation on the Issuance of Interim Measures for the Administration of Value-added Tax Levy on Sales of Self-developed Real Estate Projects by Real Estate Development Enterprises (Announcement No. 18 of 2016 of the State Administration of Taxation), general taxpayers adopting the method of advance receipts for the sale of self-developed real estate projects shall make advance payment of tax at the rate of 3% in the tax filing period of the following month after the month in which they have obtained the advance receipts to the competent state tax authorities to pay the tax in advance.
The prepayment of tax shall be calculated according to the following formula: Prepayment of tax = Advance receipts ÷ (1+Applicable tax rate or levy rate) × 3% The applicable tax rate shall be 11% for the general taxing method, and 5% for the simplified taxing method.
33. When a pilot taxpayer provides construction services and chooses the simplified tax calculation method, can the subcontracting payment not for the same project be deducted in difference?
A: No, it cannot. What can be deducted is the subcontracting payment paid externally for the project.
34. After the camping reform, the voucher of the difference project obtained by the tourism industry is the invoice of business tax, can it be used as the voucher of the difference tax after the camping reform?
Answer: a. According to the first article of Annex 2 of the Notice of the Ministry of Finance and State Administration of Taxation on the Comprehensive Pilot Program of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), "(iii) Sales. ......11. Pilot taxpayers shall obtain valid certificates in compliance with the laws, administrative regulations and the provisions of the State Administration of Taxation (SAT) for the deduction of the price from the full price and out-of-the-money expenses in accordance with the provisions of paragraphs 4-10 above. Otherwise, no deduction shall be made.
The above vouchers refer to:
(1) Payments made to domestic units or individuals, with invoices as legal and valid vouchers. ......"
2. According to the Announcement of the State Administration of Taxation on Matters Relating to Tax Collection and Management of the Comprehensively Launched Pilot Project of Changing Business Tax to Value-added Tax (Announcement of the State Administration of Taxation No. 23 of 2016), since May 1, 2016, the local tax authorities will no longer issue invoices to pilot taxpayers. Pilot taxpayers who have received invoices printed by local tax authorities and invoices bearing the name of their units may continue to use them until June 30, 2016, and the period of use may be extended appropriately, not later than August 31, 2016, under special circumstances as determined by the provincial SAT.
35. Is there a simple levy policy for parking fees in parking lots?
A: Vehicle parking services are subject to VAT in accordance with real estate business leasing services. Meanwhile, general taxpayers leasing their real estate acquired before April 30, 2016 can choose to apply the simplified tax method and calculate the taxable amount at a tax rate of 5%.
36.Can the land price paid by a real estate enterprise, which has not obtained the land price bills issued by government departments, be deducted from the sales of the current period?
A: No, it can't. According to Annex 2 of the Circular of the Ministry of Finance and the State Administration of Taxation on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), the deducted governmental funds, administrative fees or land price paid to the government shall be legally and validly evidenced by the financial bills supervised (printed) by the financial departments at or above the provincial level (including the provincial level).
37. When an enterprise leases real estate and pays one year's rent in advance, it obtains VAT invoices, and after certification, can the input tax be deducted at one time or apportioned to be deducted equally in each month?
A: After the certification is passed, the VAT amount stated on the VAT special invoice obtained from the seller can be deducted at one time.
38. Can the subcontracting invoices of the construction obtained by the general contractor of the construction before the camping reform increase be used as the vouchers for the difference of deduction after the camping reform increase?
A: According to the provisions of the Announcement of the State Administration of Taxation on the Issuance of Interim Measures for the Administration of Value-added Tax Collection for Taxpayers Providing Construction Services Across Counties (Municipalities and Districts) (Announcement of the State Administration of Taxation No. 17 of 2016), the invoices of business tax for construction obtained by the pilot taxpayers from subcontracting parties before April 30, 2016, can be used as prepaid tax deduction vouchers.
Meanwhile, according to Annex 2 of the Circular of the Ministry of Finance and the State Administration of Taxation on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), pilot taxpayers, who have engaged in taxable acts and are levied business tax on a differential basis in accordance with the provisions of the relevant national business tax policy, may, as a result of the fact that all the prices and out-of-the-price expenses obtained are insufficient to offset the amount of the allowable items to be deducted, as of the date of the inclusion of the business tax change to value-added tax The part that has not been deducted before the date of the pilot program shall not be deducted when calculating the VAT taxable sales of the pilot taxpayers, and the taxpayers shall apply for the refund of business tax to the original local tax authorities in charge.
Therefore, the construction business tax invoices obtained by the pilot taxpayers from the subcontractors before April 30, 2016 can be used as the deduction vouchers for prepayment of tax before June 30, 2016. It may not be used as a deduction voucher for tax declaration and payment.
39. How should the tolls collected by toll road enterprises pay VAT after the change of business tax? Is the toll invoice of the other party deductible?
A: Road access services (including road tolls, bridge tolls, gate tolls, etc.) are subject to VAT in accordance with the real estate operation and leasing services.
According to the Circular of the Ministry of Finance and the State Administration of Taxation on Further Clarifying the Policies on Labor Dispatch Services, Toll Road Toll Deduction and Other Policies on the Comprehensively Launching of the Pilot Program of Camp Reform and Reinforcement of Taxation (Cai Shui [2016] No. 47), from May 1 to July 31, 2016, the toll fees paid by general taxpayers for roads, bridges, and gates shall be deducted on the basis of the amount of fees stated in the toll invoices obtained temporarily (excluding the fiscal notes, the same hereinafter) as follows ), the deductible input tax shall be calculated in accordance with the following formula:
Deductible input tax for highway tolls = Amount stated on the highway toll invoice ÷ (1+3%) × 3%
Deductible input tax for tolls for primary highways, secondary highways, bridges and gates = Amount stated on the invoice of primary highways, secondary highways, bridges and gates ÷ (1+5%) × 5%
Deductible input tax for tolls for primary highways, secondary highways, bridges and gates = Amount stated on the invoice of primary highways, secondary highways, bridges and gates ÷ ( 1+5%)×5%
Tolls refer to the fees for crossing roads, bridges and gates established and collected by the relevant units in accordance with the law or regulations.
40. Can the cleaning services purchased by factory workshops, hotels, etc. be offset against the inputs?
A: It can be deducted according to the regulations.
41.Taxpayers purchased real estate eligible for deduction in two years, has been deducted 60%, but then made a sale, how to deal with input tax?
A: When a taxpayer sells the real estate it has acquired or the real estate construction work in progress, the input tax to be deducted which has not yet been deducted is permitted to be deducted from the output tax in the period in which the sale is made.
42. Is there still a 36-month restriction that no change is allowed in the construction industry when the simplified levy is filed on a project-by-project basis?
A: Construction enterprises can choose different tax calculation methods according to different projects.
43. How to calculate the tax payable for enterprises such as banks and insurances, which implement the aggregation of VAT payment by head office and branch office?
A: The Announcement of Beijing Municipal State Administration of Taxation Beijing Municipal Bureau of Finance on the Implementation of Aggregation of VAT Payment by Head Branch of 16 Enterprises, Including the Beijing Branch of Industrial Bank Corporation Limited (Beijing Municipal State Administration of Taxation Beijing Municipal Bureau of Finance Announcement No. 18 of 2016) stipulates that: "I. It is agreed that the Beijing Branch of Industrial Bank Corporation Limited and 16 other Enterprises (see the Annex for details) to implement the method of calculating the VAT payable by the head office in aggregate by the head office and its branches, calculating the respective VAT payable by the head office and the branches in accordance with the following formula, and paying the VAT into the treasury at the competent state tax authorities in the locations of the head office and the branches, respectively.
The taxable amount of the head office and branch offices for the current period = the total taxable amount of the head office and branch offices calculated in aggregate for the current period × (sales of the head office and branch offices for the current period ÷ total sales of the head office and branch offices for the current period)."
44. Can printing and copying fees paid to the printing store be deducted as inputs?
A: Printing and copying fees paid to printing stores belong to other living services. VAT general taxpayers to pay to the printing store printing, copying fees do not belong to the Cai Shui [2016] No. 36 document Annex 1, Article 27 of the circumstances shall not be deductible, can be deducted from the input.