1. Positive answer

Difference taxation policy for construction companies:

1. Taxpayers provide construction services across counties, and construction companies provide construction services across counties. The value-added tax is paid in advance according to the difference collection method. The balance of the total price and extra-price fees after deducting the subcontracting payment is paid in advance at 2% or 3% respectively in the place where the construction services occur;

< p>2. Taxpayers obtain advances for providing construction services. When construction enterprises obtain advances for providing construction services, they should prepay value-added tax according to the difference collection method when receiving advances. The subcontracting fees paid shall be deducted from the advances received. The balance after payment is subject to prepayment of VAT at 2% or 3% respectively.

2. Analysis

Difference taxation uses the difference as the sales amount to confirm payment of value-added tax, that is, the taxpayer deducts the entire price actually obtained and extra-price expenses and pays it to other tax payers. The balance after the person's specified item amount is calculated as sales and pays VAT.

3. What are the main industries subject to differential taxation?

1. For the transfer of financial products, the sales price shall be the balance after deducting the purchase price from the selling price;

2. Brokerage agency services shall be based on the entire price obtained and extra-price fees. , the balance after deducting the government funds or administrative fees collected from the client and paid on behalf of the client is the sales amount;

3. Financial leasing and financing sale and leaseback business, the total price obtained and For extra-price expenses, the balance after deducting the loan interest paid, bond issuance interest and vehicle purchase tax is the sales volume;

4. For air transportation companies, sales volume does not include airport construction fees collected on behalf of others and sales on behalf of others. Prices collected and repaid on behalf of other air transport companies for passenger tickets.