钢结构建筑工程税收2009年1月1日之前的政策规定发布时间：2015/10/15 9:25:35 浏览次数:702
On September 1, 2002, the state administration of taxation issued a "state administration of taxation on taxpayers selling self-produced goods to provide value-added services and simultaneously providing construction labor services levy tax issues notice" document, namely guoshuifa  2002 date file (hereinafter referred to as the file). The file has been clear about the taxpayers selling self-produced goods (for steel structure construction industry, mainly refers to the metal structure, including mobile houses, steel structure house, steel structure products, metal frame, etc), to provide value-added services and simultaneously providing construction labor services what turnover tax should be levied.
File points out: the taxpayer (in this article refers to the general taxpayer) a construction project to the contractor or the subcontract (including construction, installation, decoration, repair and other project total package and the subcontract, similarly hereinafter) way to carry out business activities, sales produced goods, provide the VAT taxable services and simultaneously providing construction labor services (including construction, installation, repair, decoration and other engineering operations, hereinafter the same), at the same time meet the following conditions, and provide the VAT on sales produced goods VAT revenue of taxable services, to provide construction labor services (not including the VAT is stipulated to sell the goods and VAT taxable services revenue) to impose business tax:
1, have construction construction approved by the administrative department of construction (installation) qualification;
2 a construction project, the contractor or subcontractor separately indicate the construction labor services in the contract price.
Who do not meet the above conditions at the same time (hereinafter referred to as two terms), a value-added tax on all income taxpayers do not impose business tax. Construction labor services referred to above to sign for the construction of the engineering construction contractor or the construction labor services indicated in the subcontract price shall prevail. Taxpayers by signing the project construction contract, sales produced goods, provide the VAT taxable services at the same time, the construction subcontracting or to any other units and individuals, the sale of goods and provide value-added tax to the VAT taxable services; General contract of a construction project at the same time, the units and individuals, shall withhold the units and individuals to provide construction labor services to achieve the construction of labor income tax. According to the file spirit, as long as it is meet file, two conditions of taxpayer sells behavior should be regarded as hybrid sales behavior. A construction project according to the provisions of the documents in the contractor or subcontractor shall be separately indicate the construction labor services in the contract price and pay tax separately, otherwise, can only plan impose value added tax.
Example: A plant by the B construction company (with approval by the administrative department of construction of architecture construction qualification) in December 2008, the winning plant engineering, project target of 30 million yuan, including 20 million yuan in steel structure materials, construction services, 10 million yuan. In accordance with the "interim regulations on value-added tax" policy regulation, guoshuifa  no. 117 document: B construction company, taxable turnover of 30 million yuan, the actual need to pay VAT for 2000 * 6% = 1.2 million yuan, the business tax is 1000 * 3% = 300000 yuan.
If A factory produced by C building materials enterprise construction (does not have approved by the administrative department of construction of architecture construction (installation) qualification), in accordance with the "provisional regulations on VAT policy, guoshuifa  no. 117 document: C building materials production enterprises taxable turnover of 30 million yuan, the actual need to pay VAT for 3000 * 6% = 1.8 million yuan.