(1) Fixed business households shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China or its authorized financial and tax authorities, the head office may report and pay taxes to the competent tax authorities where the head office is located.
(2) Non-fixed business households report and pay taxes to the competent tax authorities in the place where the taxable behavior occurs; If the tax is not declared, the tax shall be paid by the competent tax authorities at the place where the institution is located or where it is domiciled.
(3) Where other individuals provide construction services, sell or lease real estate, or transfer the right to use natural resources, they shall report and pay taxes to the competent tax authorities where the construction services occur, the real estate is located, and the natural resources are located.
Article 3 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Interim Measures for the Administration of the Collection of Value-added Tax on Taxpayers Providing Real Estate Leasing Services (State Taxation Administration of The People's Republic of China AnnouncementNo. 16) stipulates that general taxpayers renting real estate shall pay value-added tax in accordance with the following provisions:
(1) Ordinary taxpayers can choose to rent the real estate acquired before April 30, 2006+2065438 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%.
Where the location of the real estate is not in the same county (city, district) as the location of the institution, the taxpayer shall pay the tax in advance to the competent national tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the competent national tax authorities where the institution is located.
If the real estate and the institution are located in the same county (city, district), the taxpayer shall declare and pay taxes to the competent national tax authorities where the institution is located.
(2) General taxpayers who rent out their real estate acquired after May 20 16 1 day shall be taxed by general taxation methods.
If the location of the real estate is not in the same county (city, district) as the location of the institution, the taxpayer shall pay the tax in advance to the competent national tax authority where the real estate is located at the rate of 3%, and declare and pay the tax to the competent national tax authority where the institution is located.
If the real estate and the institution are located in the same county (city, district), the taxpayer shall declare and pay taxes to the competent national tax authorities where the institution is located.
If the general taxpayer rents the real estate acquired before April 30, 2006+2065438, and the general taxation method is applicable, the above provisions shall apply.
Article 11 stipulates that units and individual industrial and commercial households among small-scale taxpayers who rent real estate and cannot issue VAT invoices by themselves may apply to the competent national tax authorities where the real estate is located to issue VAT invoices on their behalf.
Other individuals who rent real estate may apply to the local competent tax authorities where the real estate is located for issuing VAT invoices on their behalf.
See Announcement of Dalian State Taxation Bureau on Issues Related to Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (III) Tax Management of Leased Real Estate;
First, units and individual industrial and commercial households that rent real estate across counties (cities, districts) in this city should pay value-added tax in advance at the place where the real estate is located, and return to the place where the institution is located to declare and pay taxes to the competent tax authorities.
Second, if units and individual industrial and commercial households are unable to issue VAT invoices by themselves when renting real estate, they can apply to the competent national tax authorities where the real estate is located to issue VAT invoices on their behalf.
According to the above provisions, if a general taxpayer rents real estate across provinces and declares tax payment at the place where the institution is located, it shall issue an invoice at the place where the institution is located. Units and individual industrial and commercial households that are unable to issue VAT invoices by themselves among small-scale taxpayers may apply to the competent national tax authorities where the real estate is located for issuing VAT invoices on their behalf. Other individuals who rent real estate may apply to the local competent tax authorities where the real estate is located for issuing VAT invoices on their behalf.
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