Two, taxpayers to provide rental services to take the form of advance payment, the tax obligation occurs on the day of receiving the advance payment ".
Three, taxpayers to provide construction services in advance, should be received in advance, the balance of the advance payment after deducting the subcontract payment.
Four, taxpayers to subcontract, lease, exchange, transfer, shares and other ways to transfer the contracted land to agricultural producers for agricultural production, shall be exempted from value-added tax.
Five, financial institutions to carry out discount, cash discount business, the actual holding of bills during the interest income as loan business sales to calculate and pay VAT. Generally speaking, for Party A's material supply contract, the construction enterprise chooses the simple tax calculation method to save tax.
At the same time, we need to pay attention to the following:
1. According to the provisions of the tax law, the simple tax shall not be changed within 36 months after it is selected;
2. The simple tax is specifically for the project, not for the construction enterprise (the construction enterprise can choose the simple tax of this project and the general tax of another project):
3, new projects, only a material supply contract and contract, can choose simple tax; Except for Party A's material supply contract and labor service contract, it is recommended to use general tax calculation for other projects.
Original policy:
Notice of the pilot policy for the reform of the construction service industry, etc.
Caishui [2065438+07] No.58, finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, State Taxation Bureau, Local Taxation Bureau, and Finance Bureau of Xinjiang Production and Construction Corps.
The supplementary notice on construction services and other policies during the pilot period of camp reform is as follows:
The general contractor of construction engineering provides engineering services for the foundation and main structure of the building. If the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, the simple tax calculation method shall apply. The scope of foundation, foundation and main structure shall be implemented according to the scope of sub-projects of "Foundation and Foundation" and "Main Structure" in Appendix B Division of Sub-projects and Sub-projects of Building Engineering in Code for Acceptance of Construction Quality of Building Engineering (GB50300-20 13).