Previously, we pushed foreign construction and security enterprises to provide construction services in Xiamen, how to handle enterprise income tax prepayment, VAT prepayment and stamp duty declaration through the electronic tax bureau.
So how can Xiamen Jian'an enterprises that undertake construction services in other places be deducted after prepayment in other places? Come and learn about these policies!
Announcement of the State Administration of Taxation on the Issuance of the Interim Measures for the Administration of the Collection and Administration of Value Added Tax on the Provision of Construction Services by Taxpayers Across Counties (Cities, Districts).
Article 8: Construction enterprises providing construction services across counties (cities, districts) and prepaying the value-added tax tax to the competent tax authority of the place where the construction services occur may be deducted from the tax payable in the current period, and if the deduction is not completed, it will continue to be deducted in the next period. Taxpayers who deduct the amount of tax payable with withholding tax shall use the tax payment certificate as a legal and valid certificate.
Article 10: For construction services provided across counties (cities, districts), taxpayers shall establish their own accounts for prepayment of taxes, distinguish between different counties (cities, districts) and projects to register all income, subcontract payments, deducted subcontracting payments, invoice numbers for deduction of subcontracting payments, tax paid in advance, tax payment voucher numbers for prepaid taxes, and keep them for future reference.
So, how should it be operated on the e-tax office?
Step 1
Select Enterprise sign-in. Enter your username, password, verification code, and click Sign In.
Step 2
Click "I want to do taxes". Select Tax declaration and payment.
Step 3
Click on "Report on Time" - "VAT and Additional Tax Return (for General Taxpayers) - Fill in the Return Form."
Step 4
Click on "VAT and Additional Tax Declaration (Applicable to General VAT Taxpayers)" and fill in the "Tax Payment" in column 28 of the main form according to the amount of the enterprise's advance payment in foreign countries.
Step 5
Click on the "Supplementary Information (4) of the VAT and Additional Tax Return (Tax Deduction Form)" and fill in the "Construction Services Pre-tax Payment Tax" in serial number 3 of the "I. Tax Credit Situation" according to the amount of the enterprise's advance payment in the field.
Isn't that convenient?