According to the Notice of the Ministry of Finance and the State Administration of Taxation on the Pilot Policy of Reform of Construction Services (Cai Shui [2017] No.58):
2. Item (2) of Article 45 of the Implementation Measures for the Pilot Reform of Business Tax to VAT (Caishui [2016] No.36) is amended as "If a taxpayer provides leasing services in advance, its tax obligation will occur on the day when it receives the advance payment".
Three, taxpayers to provide construction services to obtain advance payment, should be received in advance, with the balance of the advance payment after deducting the subcontract payment, in accordance with the provisions of the third paragraph of this article, the value-added tax in advance.
According to the current regulations, the value-added tax should be paid in advance in the place where the construction service takes place, and the taxpayer should pay the value-added tax in advance in the place where the construction service takes place when receiving the advance payment. According to the current regulations, there is no need to prepay the value-added tax in the place where the construction service takes place. When the taxpayer receives the advance payment, it prepays the value-added tax in the place where the institution is located. The pre-tax rate of items subject to general taxation method is 2%, and the pre-tax rate of items subject to simple taxation method is 3%.
Therefore, it is necessary to pay VAT in advance.
The pre-tax rate of items subject to general taxation method is 2%, and the pre-tax rate of items subject to simple taxation method is 3%.
Accounts:
(1) Applicable to general tax calculation methods
Debit: bank deposit1020,000 yuan.
Loan: accounts received in advance100000 yuan.
Taxes payable-VAT 20,000 yuan in advance
(2) where the simple tax calculation method is applicable
Debit: bank deposit1030,000 yuan.
Loan: accounts received in advance100000 yuan.
Taxes payable-simple tax 30,000 yuan
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