Let's talk about the construction industry to fully invoice and tax the difference
In view of the problem of invoicing and tax payment of small-scale taxpayers in the construction industry, here are three cases to explain the difficulties:
Small-scale taxpayers in the construction industry can issue special VAT invoices in full and pay VAT according to the difference.
Question one:A small-scale taxpayer 1 issued a special invoice of 500,000 yuan, received a subcontracting general invoice of 300,000 yuan, the subcontracting unit is exempt from tax, should unit A pay the tax in full, or pay the difference in tax? Is it tax-exempt to issue a special ticket?
Answer: A small-scale taxpayer shall pay VAT in accordance with the current regulations for the part of issuing special VAT invoices. In practice, special VAT invoices can be issued in full, and the difference can be declared and paid VAT.
VAT payable = (50 minus 30) divided by (1 plus 1%) multiplied by 1% = 020,000 yuan.
VAT invoices issued after May 1, 2016 obtained by taxpayers from subcontractors and indicating the county (city, district) and project name of the place where the construction services occur in the remarks column can be deducted, regardless of whether they are ordinary invoices or special invoices.
Question 2: The final sales are divided by the difference, that is, the difference of 200,000 is divided by 101 is equal to 1980,000 is sales, and you don't have to pay taxes on a quarterly basis, right?
Answer: If a small-scale taxpayer issues a special VAT invoice in the event of a taxable act, even if the monthly sales amount is less than 100,000 yuan (or the quarterly sales amount is less than 300,000 yuan), the taxpayer shall pay VAT on the part of the sales amount issued by the special invoice and cannot enjoy tax exemption.
Therefore, taxpayers who provide construction services, issue special invoices of 500,000 yuan, and obtain subcontracting general invoices of 300,000 yuan, must "first difference and then divide", excluding tax sales = (50-30) (1+1%) 1980,000 yuan, whether taxpayers choose to pay monthly or quarterly tax period, they must pay VAT in accordance with the regulations.
Question three:Small-scale taxpayers pay taxes on a monthly basis, provide construction services this month to issue a special invoice of 100,000 yuan, a general invoice of 50,000 yuan, and pay a deductible subcontract of 60,000 yuan, how much tax do you have to pay?
If a taxpayer provides construction services and needs to prepay in accordance with the regulations, the tax payable shall be calculated separately according to the project and prepaid separately. However, when declaring, it should be noted that subcontracting payments can be offset between different projects. Therefore, sales for the month = (10 plus 5 minus 6) divided by (1 plus 1%) = 8910,000 yuan, although the monthly sales do not exceed 100,000 yuan, but due to the issuance of special invoices, it is necessary to pay VAT 8 according to the regulations910,000 yuan multiplied by % = 0090,000 yuan.
It should be noted that VAT is not paid here for all the sales of 100,000 yuan issued for special invoices, but for full invoicing, tax calculation and declaration of difference.