A: According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36) and the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Pilot Policy of Changing Business Tax to VAT in Construction Industry (Caishui [2017] No.58), the main time of VAT payment obligations involved in the construction industry is: (/KLOC) (2) If the invoice is issued first, it shall be the invoice date. Among them, sales revenue refers to the money received by taxpayers during or after the sale of labor services, intangible assets and real estate. The date of obtaining the sales payment voucher refers to the payment date determined in the written contract; If a written contract is not signed or the date of payment is not determined in the written contract, it is the date when the transfer of labor services and intangible assets is completed or the ownership of real estate is changed.

According to the above provisions, the occurrence time of tax obligation can be divided into the following situations:

1. When providing construction services and receiving the project progress payment, the obligation to pay value-added tax occurs on the day when the project progress payment is received. For example, construction company A signed a project contract with construction company B, and the project started. On May 20th, 20 17, construction company A approved the project progress payment of 9 million yuan in May, and paid the project amount of 865,438+ten thousand yuan to construction company A on May 3rd120/KLOC, and company B issued an invoice of 865,438+to construction company A, and then enterprise B paid it on May 3rd120/KLOC.

2. If Party A and Party B agree on the payment date in the written contract for providing construction services, the obligation to pay value-added tax occurs on the payment date determined in the written contract.

3. If a written contract is not signed or the date of payment is not determined in the written contract, the obligation to pay VAT occurs on the date of completion and acceptance of the construction project.

Four. If the invoice is issued first, the VAT liability will occur on the day of the invoice.

Caishui [2017] No.58 has cancelled the provision that the obligation to pay value-added tax arises when the advance payment is received for providing construction services. For the project funds received in advance, value-added tax should be paid in advance, and the obligation to pay value-added tax in advance and value-added tax are two different things. Prepayment of value-added tax is just equivalent to paying a tax amount in advance, which can reduce the tax in the current period, and the output tax needs to be calculated when the tax obligation arises, which increases the tax payable in the current period. At the same time, if the tax obligation is confirmed according to the above four situations, the advance payment will naturally form the tax obligation, so there is no need to pay special attention, let alone confirm the tax obligation of all the advance payment at the time of construction or according to the completion progress.