Is it necessary to pay VAT in advance in the same area? Generally, advance receipts do not need to pay value-added tax in advance, and income is recognized when business happens or commodity ownership is transferred, so value-added tax invoices must be issued to pay value-added tax.
Construction services in the same prefecture-level city do not need to be prepaid. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Related to Taxpayers' Prepayment of Value-added Tax and Education Fee Additional Policy for Urban Maintenance and Construction (Caishui [2065438+06] No.74) and the adjustment of the VAT policy after the full implementation of the "VAT reform" pilot, the implementation issues of taxpayers' prepayment of value-added tax and education fee additional policy are hereby notified as follows:
1. Taxpayers who provide construction services, sell or lease real estate across regions shall pay the urban maintenance and construction tax and education surcharge on the spot according to the applicable tax rate of urban maintenance and construction tax where the construction services occur and the real estate is located.
2. When taxpayers who prepay VAT declare and pay VAT locally, the actual value-added tax shall be used as the tax basis, and the urban maintenance and construction tax and education surcharge shall be calculated and paid locally according to the applicable tax rate of local urban maintenance and construction tax and education surcharge rate.
Therefore, cross-regional construction projects are based on prepaid value-added tax, and urban maintenance and construction tax and education surcharge are calculated and paid according to the applicable tax rate and education surcharge rate of urban maintenance and construction tax where prepaid value-added tax is located, emphasizing "payment"; When taxpayers who prepay VAT declare and pay VAT at their place of residence, they shall calculate and pay urban maintenance and construction tax and education surcharge on the spot according to the applicable tax rate and education surcharge rate of urban maintenance and construction tax in their place of residence, emphasizing that "taxpayers who prepay VAT declare and pay VAT at their place of residence shall calculate and pay urban maintenance and construction tax and education surcharge according to the applicable tax rate and education surcharge rate of local urban maintenance and construction tax. Therefore, construction in different places in the construction industry is paid in advance at the tax rate of 5%, and there is no need to pay the urban construction tax at the other two points at 7% when returning to the city.
How do subcontractors prepay value-added tax across counties in construction service industry? State Taxation Administration of The People's Republic of China Bulletin 17 (20 16):
Article 3 Taxpayers who provide construction services across counties (cities, districts) shall pay taxes in advance to the competent national tax authorities in the place where the construction services occur, and report and pay taxes to the competent national tax authorities in the place where the institution is located according to the tax payment time and method stipulated in the document Caishui [20 16]36.
Building construction permits did not indicate the commencement date of the contract, but the construction project with the commencement date indicated in the construction project contract before April 30, 20 16 belongs to the old construction project that can be taxed by the simple taxation method as stipulated in the document Caishui [2065438+06] No.36.
Article 4 Taxpayers who provide construction services across counties (cities, districts) shall pay taxes in advance in accordance with the following provisions:
(1) Where the general taxpayer provides construction services across counties (cities, districts) and the general taxation method is applied, the withholding tax shall be calculated at the withholding rate of 2% based on the balance of the total price and other expenses obtained after deducting the subcontracting money.
(2) If the general taxpayer provides construction services across counties (cities, districts) and chooses to apply the simple tax calculation method, the withholding tax shall be calculated at the rate of 3% based on the balance of the total price and out-of-price expenses obtained after deducting subcontracting money.
(3) For small-scale taxpayers who provide construction services across counties (cities, districts), the withholding tax shall be calculated at the rate of 3% based on the balance of the total price and out-of-price expenses obtained by them after deducting the paid subcontracting money.
Article 5 Taxpayers who provide construction services across counties (cities, districts) shall calculate the withholding tax according to the following formula:
(1) If the general tax calculation method is applicable, the tax payable in advance = (total price and other expenses-subcontracts paid) ÷ (1+1%) × 2%.
(2) If the simple tax calculation method is applicable, the withholding tax = (total price and extra-price expenses-subcontracts paid) ÷( 1+3%)×3%.
If the balance of the total price and extra-price expenses obtained by the taxpayer after deducting the subcontract is negative, it can be carried forward to the next tax payment and continue to be deducted.
Taxpayers should calculate the tax payable according to the project and pay in advance respectively.
Article 6 When a taxpayer deducts the subcontracted money from the total price and extra-price expenses obtained in accordance with the above provisions, it shall obtain legal and valid vouchers that comply with laws, administrative regulations and the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), otherwise it shall not be deducted.
Roads within the administrative area of Tianjin The administrative area of Tianjin refers to the jurisdiction of Tianjin, that is, the whole city of Tianjin.
What administrative regions are included in the prevention of duty crimes within administrative regions? Administrative regions include: provinces (municipalities, autonomous regions and special administrative regions), cities (prefectures), counties (autonomous counties and county-level cities) and so on.
Generally, the local regulations promulgated by the Standing Committee of the people's congress at or above the county level will have a separate article: "These Regulations apply to ... within the administrative area."
For example, Regulations on Prevention of Duty Crimes in Gansu Province.
(revised and adopted at the 11th meeting of the Standing Committee of the 12th Provincial People's Congress on September 26th, 20 14)
Article 1 In order to prevent duty crimes and promote state functionaries to perform their duties in a lawful, fair and honest manner, these Regulations are formulated in accordance with the provisions of relevant state laws and regulations and in light of the actual situation of this province.
Article 2 These Regulations shall apply to the prevention of duty crimes within the administrative area of this province.
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In the apec administrative area of Tianjin, the traffic is restricted by single and even numbers, which administrative area does it refer to? From 00: 00 on1October 6 to1October/0/day 165438+24: 00, the roads in the administrative area of Tianjin are restricted by single and even numbers from 3: 00 to 24: 00 every day. Single-day single-number lines are limited to double numbers, double-day double-number lines are limited to single numbers, and those ending in English letters are managed according to double numbers. Restricted area: roads within the administrative area of Tianjin (Beichen District, Hongqiao District, Nankai District, Heping District, Hedong District, Hexi District and Dongli District). ) restrictions: single-day tour, double-day tour. If the suffix is English letters, it is managed by even numbers. Time limit: 3 o'clock to 24 o'clock.
What is a road administrative area within an administrative area?
Also known as political regions. It is a geographical part of the country, and it came into being at the same time as the country. The administrative region itself is a complete system, which is interdependent, interrelated and closely subordinate from the top to the bottom. In order to effectively play its political function, the state must have a set of administrative regional system from central to local to exercise power.
The permanent population refers to the permanent population in an administrative region, and refers to the population actually living in an administrative region (now usually called "the actual population"), including both the population with household registration and the actual residence (the "permanent population with household registration") and the population without household registration but actually living (the "floating population" and the "population flowing in from other local administrative regions").
Permanent population: people who often live at home or at home for more than 6 months all the year round, and their economy and life are integrated with their families. Although migrant workers have lived outside for more than 6 months, their income is mainly brought home, and their economy is integrated with their families, which is still regarded as the permanent population of their families; State employees and retirees who live at home and integrate their lives into their families are also permanent residents of their families. However, active servicemen, students from technical secondary schools and above (except day students), migrant workers who are away from home all the year round (excluding visiting relatives and seeing doctors) and have a stable occupation and residence are not included in the permanent population of the family.
How to prepay value-added tax when construction services receive prepayment? The advance payment made by Jian 'an Industry and the income from providing construction services in different places (not in the same administrative division) need to be paid in advance;
[Policy Basis]: Article 3 of Caishui [2017] No.58: Where a taxpayer obtains advance payment for providing construction services, it shall, upon receipt of the advance payment, prepay the value-added tax with the balance of the obtained advance payment after deducting subcontracting, according to the prepayment rate specified in the third paragraph of this article.
Article 3 of the Announcement of State Taxation Administration of The People's Republic of China on Further Clarifying Issues Concerning the Collection and Management of Value-added Tax (State Taxation Administration of The People's Republic of China AnnouncementNo.1kloc-0/2007): Taxpayers provide construction services across counties (cities, districts) in the same prefecture-level administrative region, and Interim Measures for the Collection and Management of Value-added Tax for Taxpayers Providing Construction Services across counties (cities, districts) (State Taxation Administration of The People's Republic of China Announcement No.20)
? AnnouncementNo. 17 of the State Administration of Taxation [2065438] Article 4 Taxpayers who provide construction services across counties (cities, districts) shall pay taxes in advance in accordance with the following provisions:
(1) Where the general taxpayer provides construction services across counties (cities, districts) and the general taxation method is applied, the withholding tax shall be calculated at the withholding rate of 2% based on the balance of the total price and other expenses obtained after deducting the subcontracting money.
(2) If the general taxpayer provides construction services across counties (cities, districts) and chooses to apply the simple tax calculation method, the withholding tax shall be calculated at the rate of 3% based on the balance of the total price and out-of-price expenses obtained after deducting subcontracting money.
(3) For small-scale taxpayers who provide construction services across counties (cities, districts), the withholding tax shall be calculated at the rate of 3% based on the balance of the total price and out-of-price expenses obtained by them after deducting the paid subcontracting money.