It should be the subcontractor who pays the tax first, and then the general contractor pays it in full, deducting the subcontractor's tax. This only involves value-added tax, and the normal accounting of income tax according to the tax law has nothing to do with the reform of the camp.

According to the Notice on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), the construction industry adopts simple taxation, which can offset the subcontracting price difference. General taxes should be paid in full, but the input can be deducted. Differential tax policy of changing simple tax system into business tax.

In the initial stage of "camp reform" in the construction industry, from the perspective of never increasing the tax burden of construction enterprises, 3% can be levied in advance on the tax-free amount of engineering invoices (special invoices are still issued at the applicable tax rate of general taxpayers in the construction industry).

After the "reform of the construction industry and real estate industry", the value-added tax shall be collected by the state tax authorities. Therefore, it is suggested that tax authorities should still implement project management according to the characteristics of construction industry and real estate industry. In fact, they should do a good job in the project management of the construction industry, but also in the project management of real estate development enterprises.

At the same time, it is stipulated that the construction enterprise must settle the project value-added tax within "specified time" (such as 90 days, 180 days) after the project is completed and accepted.

After the "camp reform" in the construction industry, there should no longer be a distinction between "double-package project" and "clear-package project", and all engineering materials should be purchased by construction enterprises and get building materials invoices (provided that the quality requirements of real estate development enterprises for purchased materials are met).

How to invoice for construction in different places?

(a) taxpayers engaged in construction and installation projects in different places should use the invoices provided or issued by the local tax authorities.

(2) The taxpayer shall apply to the local competent tax authorities for inspection and registration within the prescribed time limit on the strength of the tax registration certificate and the Tax Administration Certificate for Taxpayers' Overseas Business Activities issued by the local competent tax authorities.

You can apply to the competent tax authorities at the place of business for purchase or invoice with the tax registration certificate, the tax management certificate of the taxpayer's business activities and the payment voucher provided by the payer (the payment voucher in a unified format of the tax authorities).

(3) Holders of the Tax Administration Certificate for Taxpayers' Going Out for Business shall pay business tax and surcharges at the place of business operation and enterprise income tax at the place where the institution is located. (4) If a taxpayer has been operating in a different place for more than 180 days, it shall apply to the competent tax authorities in the place of operation for tax registration.

How to pay taxes for construction in different places in 2020? The above article gives a specific answer to this. Construction enterprises need subcontracting, so they need to pay taxes separately through subcontracting, and then calculate according to the general contract. Refer to the above for details. In the past, it was necessary to apply for a foreign certificate for construction in other places, but it is no longer used.