The constructor who chooses the simple tax calculation method can only issue a special VAT invoice of 3% to the developer who applies the general tax calculation method as the input deduction voucher. The method is as follows:
1. General taxpayers can choose to apply the simple tax calculation method to the construction services provided by the contractor. Providing construction services in the form of contractor refers to the construction services that the construction party does not purchase the materials needed for the construction project or only purchases auxiliary materials, and collects labor costs, management fees or other expenses.
2. General taxpayers can choose to apply the simple tax calculation method for the construction services provided by Party A for the project. A-supplied project refers to a construction project in which all or part of the equipment, materials and power are purchased by the project contracting party.
3. General taxpayers can choose to apply the simple tax calculation method for the construction services provided by old construction projects. Old construction projects refer to:
(1) the construction project with the contract commencement date indicated in building construction permits before April 30, 20 16;
(2) Construction projects with the commencement date indicated in the construction project contract before April 30th, 20 16 without obtaining the building construction permits.
4. If the general taxpayer provides construction services across counties (cities) and applies the general tax calculation method, the tax payable shall be calculated based on the total price and extra-price expenses obtained. Taxpayers should make tax returns to the competent tax authorities where the institution is located after withholding taxes at the place where the construction service takes place at the rate of 2% based on the balance of the total price and extra-price expenses deducted from the subcontracts paid.
5. If the general taxpayer provides construction services across counties (cities) and chooses to apply the simple tax calculation method, the sales amount shall be the balance of the total price and extra-price expenses after deducting the subcontracting payment, and the tax payable shall be calculated at the rate of 3%. Taxpayers shall, after paying taxes in advance in the place where the construction service takes place according to the above-mentioned tax calculation method, file tax returns with the competent tax authorities where the institution is located.
6. Small-scale taxpayers among the pilot taxpayers (hereinafter referred to as small-scale taxpayers) who provide construction services across counties (cities) shall take the balance of the total price and extra-price expenses obtained after deducting the subcontracting payment as sales, and calculate the tax payable at the rate of 3%. Taxpayers shall, after paying taxes in advance in the place where the construction service takes place according to the above-mentioned tax calculation method, file tax returns with the competent tax authorities where the institution is located.
Extended data:
Generally, all construction enterprises that provide clearing works are qualified to issue invoices, but because they are working in other places and their companies are not in the same city, in order to facilitate the issuance of invoices, they will handle the relevant certificates of "construction in different places" and pay relevant taxes in different places, so they can issue invoices to the local tax bureau.
All the requirements for the construction unit to make out the invoice before giving the money are that the other party will not pay taxes and make out the invoice after obtaining the project progress payment, which will cause the payment enterprise to be unable to include the project payment in the project cost. So there is such a requirement.
Although construction and installation enterprises mainly provide installation and construction services, there are cases of purchasing equipment or goods in the actual construction process. When the installation and construction are completed, some equipment or surplus goods are no longer used and disposed of. At this time, sales invoices need to be issued.
References:
Baidu encyclopedia-invoices for construction industry