| Construction industry "camp to increase", bring about the 3 big business to make people he |
2017/12/7 11:53:19 浏览次数：650 |
Business transformation has increased to more than half a year, and a lot of policy documents have been issued. It can be difficult to change the management mode from many years to a real policy.
I think today, many of our financial staff still operate the related businesses in the construction industry according to the old routines. Today, Chang Yao's tax is coming to discuss with you. Construction business "camp to increase" brings 3 headache businesses.
One of the headaches: how do you pay the value-added tax on the "steel structure and installation business" in the building business?
The "steel structure" in the construction business is also seen everywhere, but have you already felt the pain of paying taxes behind this beautiful steel structure?
According to the summary of the national tax of Beijing, second of the 26 hot issues that the taxpayers of the construction industry are most concerned about,
Question: is the production and installation of steel structure in full according to 17% taxes, or the full amount of 11% taxes, or the production according to the 17% tax installs according to 11% taxes?
Answer: the above belongs to the concurrently operation, the steel structure production according to 17% tax, installation business according to 11% tax.
But think carefully, it seems wrong. Let's see how the document is defined.
According to the fortieth provision of Annex 1 of the fiscal and taxation [2016] 36 Annex 1, the implementation of "business tax reform VAT pilot", a sales act involves both services and goods. The mixed sale activities of units engaged in the production, wholesale or retail businesses of goods and individual businesses shall pay VAT according to the sale of goods, and the mixed sales of other units and individual businesses, and pay VAT according to sales and service.
According to the provisions of this article, units engaged in the production, wholesale or retail of goods, and individual businesses, including those engaged in the production, wholesale or retail of goods, and units engaged in sales and services, and individual businesses, shall pay VAT for mixed sale.
1, if the steel structure enterprises in steel sales at the same time, and provide installation service of steel production, it is obvious that it should be in accordance with the tax of 17%, because the steel structure enterprises in the production of goods, wholesale or retail, so according to the sale of goods vat.
Situation 2, if a construction enterprise first purchases steel products, then makes and installs them, it should refer to the mixed sales behavior of other units and individual businesses, and pay VAT according to sales and service. Because construction enterprises are based on construction services, we should pay value-added tax according to the construction services.
But if it is analyzed by this policy, there will be a different point of view from the problematic solution of the Beijing national tax. What should we do in the end?
Chang Yao's tax is also very helpless, because China's tax policy is so extensive and profound. Therefore, when implementing the specific implementation of the tax policy, the construction enterprises must only take the caliber of the local competent tax authorities as the criterion and have no headache.
The two headache: the "pre payment" in the construction industry has realized the "project unmoved tax first".
In the construction industry, after the signing of the contract, it is also very common to collect the entrance fee and advance the payment of the material.
Under the business tax policy: according to the detailed rules for the implementation of the Provisional Regulations on business tax, taxpayers who provide labor services in the construction industry or rental industry are subject to pre payment, and the time for their duty to pay is on the day they receive the prepaid receipts.
The value added tax according to the tax: 2016 No. 36 of Annex 1 of the "business tax VAT pilot implementation measures" article forty-fifth article (two) regulations, the taxpayer to provide construction services, leasing services to pre payment, the time of occurrence of tax obligation for the day of receipt of the advance payment.
The same policy, in the different tax system, what is the difference between tax, we look at a case:
Case: Jiada company to undertake a construction project Fengda company of a workshop, the workshop for the construction of steel structure, the construction cost is 20 million yuan, of which the steel structure of the cost is 15 million yuan. After the contract was signed, fad paid 10 million of the advance payment for material purchase.
Business tax policy: advance payment of business tax =1000*3%=30 million;
The total project business tax is =2000*3%=60 million.
VAT Policy: prepayment =1000/ (1+11%) *11%=99.1 million;
The whole project of VAT output tax = 2000/ (1+11%) *11% 1500/ (1+17%) - VAT *17%=198.20-217.95=-19.75 million
The problem is that the project not only have money allowances, do not need to pay value-added tax, which advance but also received a 991 thousand yuan prepaid value-added tax, the same policy in different tax system, a simple move, is really a headache.
Headache three: the "management and trust model" in the construction industry is a pain that can not be cut off.
At present, in the construction industry, the phenomenon of "anchored" should be universal, the affiliation refers to link it (affiliated or linked) by anchored in the name of the unit (usually including company name, qualification, stamp and reputation) signed a construction contract or contract of construction project and construction units. And to the business cooperation behavior is affiliated units to pay a certain percentage of the cost.
And in actual business operations, which behavior has made us headaches in the face of changes in policy?
(1) whose name is to be paid in the name of tax?
According to article second of Article 1 of the financial and tax [2016] Article No. 1, the implementation measures for the VAT pilot implementation of the business tax reform, the unit is contracted, renting and affiliated.
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