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Simple expropriation conditions for real estate development enterprises
First, the content of the contract signed by the construction unit is contract settlement, with Party A providing materials and Party B providing labor services.

Second, when the construction unit signs the contract, Party A provides some materials in the contracted project, and the construction unit can take simple collection and issue a 3% VAT invoice.

Third, the old projects in construction projects can choose simple tax calculation.

Legal basis:

Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Administration of Value-added Tax Collection for Domestic Passenger Transport Services Article 9 Real estate projects developed by ordinary taxpayers in real estate development enterprises by reclamation, and the reclamation start date indicated in the Housing Construction Permit or the construction contract is before April 30, 20 16, which belongs to old real estate projects, and the simple tax calculation method can be applied, and the value-added tax can be calculated and paid at the rate of 5%.