1. This time, according to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adjusting the VAT Rate (Caishui [2065438+08] No.32), the VAT rate of the project cost valuation is adjusted from 1 1% to 10%.

2. All regions and departments should organize relevant units to complete the adjustment of construction project cost valuation basis and related valuation software before the end of 20 18.

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1, 20 1 8 May1,if the invoice has not been issued before, what tax rate will be applied to the invoice after tax rate adjustment?

A: Everyone must remember that the tax rate should be applied according to the time when the tax obligation occurs. If the tax obligation occurs before May of 1 year, the tax rates of 17% and 1 1% shall apply; If the tax obligation occurs after May of 1 year, the tax rates of 16% and 10% shall apply.

2. Can special VAT invoices with tax rates of 1 7% and 1 1% obtained after May of18 be certified?

Answer: As long as the invoice is certified within the specified certification period (within 360 days from the date of issuance).