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1. Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 1 6] No.36), point1of Item 7 of Article 1 of Annex 2 stipulates that general taxpayers can choose to apply simple tax calculation method to construction services provided by contractors. Providing construction services in the form of contractor refers to the construction services that the construction party collects labor, management fees or other expenses without purchasing the materials needed for the construction project or only purchasing auxiliary materials.
2. Item 7, Item 2, Article 1 of Annex II of the 2.alink^^3^^alink document stipulates that general taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A. ..
A-supplied project refers to a construction project in which all or part of the equipment, materials and power are purchased by the project contractor.
Three. Items 3 and 7 of Article 1 in Annex 2 of alink^^3^^alink Document stipulate that general taxpayers can choose to apply simple tax calculation method to construction services provided by old construction projects.
Old building projects refer to:
(1)20 16 The construction project with the contract commencement date indicated in the construction permit before April 30th;
(2) A construction project that has not obtained building construction permits before April 30, 2065438+06, and the commencement date is indicated in the construction project contract.
4. Article 6 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Administration of VAT Collection in Chinese-foreign Cooperative Education (State Taxation Administration of The People's Republic of China Announcement No.42, 20 18) stipulates that general taxpayers should separately account for the sales and installation services of machinery and equipment while selling their own machinery and equipment, and the installation services can be taxed according to the items provided by Party A..
General taxpayers provide installation services while selling outsourced machinery and equipment. If the sales and installation services of machinery and equipment have been accounted for separately according to the relevant provisions of part-time operation, the installation services can be taxed according to the simple project taxation method provided by Party A. ..
Taxpayers shall pay value-added tax in accordance with "other modern service industries" for the maintenance services provided after the installation and operation of machinery and equipment.