Let me introduce myself first. I work in a construction company as a tax accountant. Jian 'an invoice is quite familiar. Then I will answer you one by one.

1, "The tax says100000 pays taxes, and 20 million can be invoiced", which is absolutely impossible. Maybe you misheard the answer from the Inland Revenue Department. If the amount of the Jian 'an contract signed by your company and Company A at that time was 6.5438+million, and then the settlement amount was 20 million, it is ok to issue an invoice of 20 million, but it is absolutely impossible to pay taxes only according to the amount of 6.5438+million, but to take the amount of 20 million as the tax basis. The amount subcontracted by company A has nothing to do with your company. Let me explain it to you below.

2. The question of which to invoice first, subcontracting or general contracting, is this. First of all, you should be clear about the process of invoicing in Jian 'an: tax declaration → invoicing → settlement (filing is tax declaration: the same below). The general contractor shall submit the tax report before subcontracting, so that the subcontracting can have the superior project code. If the subcontract is filed before the general contractor, the invoice issued by the subcontract cannot be deducted from the general contractor. The next step is to invoice, which means to subcontract before the general contract, so that the tax paid in the subcontract can be deducted from the general contract. If the general contractor issues the invoice before subcontracting, then the general contractor has already paid the tax, so there is no deduction.

The answer of the tax bureau is simply nonsense. When the tax bureau where the project is located declares the project, it declares it according to the amount on the overseas management license (we are familiar with the "foreign-related management license") and the contract amount (of course, the amount on the foreign-related management license must be the same as the contract amount), regardless of whether it is subcontracted, and the subcontracted amount is handled by Company B for tax purposes. It is even more nonsense to file tax returns when the project starts (if the start date is postponed due to irresistible reasons, how can the tax bureau explain it? So there is no truth in their answer), as long as our foreign management certificate has not expired, we can report it. If they still say it's invalid, then you should report it to the leaders of the tax bureau. However, the foreign management certificate should be submitted to the project site within one month after the certificate is issued by Company A, otherwise it will be re-issued. This problem usually occurs when it is across provinces.

4. After the completion of A, it will be settled with your company, and the difference between the settlement amount and the invoiced amount will be deducted to supplement the Jian 'an invoice for your company, which has nothing to do with your failure to pay. However, Company A has not issued an invoice, so as long as the foreign exchange certificate has not expired, it can be issued at any time. Of course, foreign exchange certificates can be extended as long as your company issues a certificate. So any late payment fee is bullshit.

Supplementary answer: It is said that the problem that Company A subcontracts to Company B is generally the labor service of Jian 'an project, but it may also be the subcontracting of the project. You said that Company A subcontracted 3 million to Company B, so Company B will invoice Company A for 3 million and ask Company A to pay. When Company A issues an invoice to your company, it can deduct the tax generated by the 3 million on the grounds that the project is not done by Company A and Company A does not have to bear the subcontracting tax. This is the relationship between company A and company B, not yours.

At most, I don't understand why your company works for company A. You should take care of this invoice. As Party A, as long as Company A issues an invoice, it will be given to you, no matter how he issues it, as long as it is a formal Jian 'an invoice. One more thing, as Party A, you must ask the construction unit to provide you with a formal Jian 'an invoice before payment, otherwise the payment will be delayed.

I don't know if you understand, but I hope it will help you. There are still things you don't understand that can be raised. Let's share it. Hope to adopt!