Papers Category:Fiscal Levy Papers
- China Fiscal Policy
Post Time:2011-12-24 23:33:00
[Abstract] real estate development companies in the construction of Construction Engineering contracting process, in addition to building the main project supporting projects other than the general commission, Jian subcontracted to professional companies. Construction sub-project can be based on ensuring high-quality appropriate to shorten the construction period, to promote the development of social division of labor and construction labor productivity, in line with the socialist market economy, the principle of complementary advantages of competition, therefore, actively develop construction sub-market the male will pursue the construction market efficiency is our business and international standards Jian inevitable trend. This sub-project in the construction described on the basis of the concept of sub-Jian enterprise content management, business tax, business subcontracting proposed Chien the existence of tax issues, and a detailed analysis of the tax points and techniques.
[Keywords] Jian construction subcontracting business tax
First, the concept of construction and the necessity of sub-
Construction sub-contracting is qualified with the construction and installation enterprise (general contractor) projects of construction of the contract, according to the needs and characteristics of contracted projects or restricted because of their construction skills, must be part of the contracted projects through a written contract form, delegate to other qualified professional engineering business (subcontractors, such as construction and installation of other companies) to implement the project behavior.
General contractors in determining the sub-unit should be a clear sign of a sub-agreement or contract, specifying the responsibilities and obligations, strict rules sub-project scope, schedule, technical and quality requirements, and final acceptance criteria. In addition, sub-contract or agreement must also be provided in the general contracting unit of the Ministry of sub-project site during construction works carried out on-site management. Including the construction with, safety inspection, quality control and assessment of sub-items, etc.. China's current law does not subcontract any work restrictions, only the corresponding provisions of the responsibility to make, such as in accordance with <<People's Republic of Construction Law>> The second seventeen which provides that: 'The contractor shall be subcontracted to other construction units, sub-unit of sub-contract agreement shall be in accordance with its sub-projects to the general contractor responsible for the quality, general contractors and sub-units The quality of the sub-project jointly and severally liable .''''
Real estate development companies in the construction contract for Construction Engineering process, in addition to building the main project supporting projects other than the general commission, Jian subcontracted to professional companies, including water, electricity, heating, gas (natural gas) and installation of closed circuit television and other projects. subcontracting in construction projects to ensure quality shorten the construction period on the basis of appropriate, to promote the development of the social division of labor and construction labor productivity, on the other hand, it is the requirements of professional collaboration, in community doctrine in an orderly competitive market economy, in line with the principle of complementary advantages of market competition, therefore, actively develop the social construction of the building sub-market is the pursuit of market efficiency is our business and international standards Jian inevitable trend.
Second, sub-business enterprise tax management Jian
(A) the construction subcontracting, outsourcing the tax difference between the sales tax
January 1, 2009 shall come into force <<PRC Business Tax>> states: 'Taxpayers will be subcontracted to other construction units, to achieve its full price and other charges paid to other deductions paragraph after sub-units of the balance of turnover.
It can be seen, the difference between the tax practice before the general contractor for the realization of the project sub-Jian companies, general contractors sales tax is calculated by subtracting the total amount paid to subcontractors contracted price of the balance, and subcontractors of the tax amount depends on the amount of sub-projects completed in a specific project settlement, the contracting unit in accordance with the general contractor invoices to pay the full amount of its contract price, the total invoice from the contractor the full contract amount of engineering decisions. Sub-unit only with the general contractors have contact with the contracting unit without any relevance.
Sub-units and general contractors in the accounting and settlement of the contract price, the general contractors and subcontractors need to accurately into their units to complete the project revenue amount in the payment of tax, the general contracting unit must be real and effective total subcontracting agreement or other contract information to tax authorities, report and pay a separate sub-sub-unit sales tax projects.
(B) sub-project tax administration
From the above, the implementation of sub-business enterprise is the sub-project Jian taxpayers, if the withholding tax sub-units of the specific sub-projects must be paid in accurately stated that the new business tax regulations have The total abolition of withholding payment of sub-contractors to the provisions of Sales Tax projects, general contractors and sub-units should be separately taxed the same time, sub-units based on the actual income of the sub-project construction invoices issued to the general contractor. the general contractor may be deducted based on the invoice obtained to calculate the turnover of the sub-project of their own sales tax.
Third, there Jian enterprise subcontracting business tax issues
(A) enterprises lack awareness of tax
Some sense of Jian corporate tax, there is widespread phenomenon of taxes in recent years, many enterprises Chien contract responsibility system, only the emphasis on economic benefits to the neglect of financial management, lack of awareness of tax. Some companies in order to contract construction Chien, at the cost of construction to achieve sub-Loaning works right, no provision for taxes, so that state tax revenue was diverted diverted, eight library does not normally result in tax revenue, seriously affecting the country's normal tax collection order. In addition, some small business contracting households do not need juice Jian Commission project, without a license for investment, leading to the existence of the state's tax arrears chances.
(B) sub-project business Jian double taxation issue
In the construction process, the progress of sub-units according to project the image of the general contracting unit to the settlement in advance for projects, general contracting unit of the progress of the construction unit according to the same settlement in advance for projects, this often happens. According to tax regulations, the construction company Jian collection work in progress in the settlement, but also must be equal to the payment of Jian Fang issued invoices to the injection of funds as part of its settlement account credentials, so the phenomenon of double taxation is inevitable. a Jian sub-project, which requires sub- subject to the tax package units as the general contractor billing settlement, but also need the general contractor to build the main unit as a tax invoice settlement, this way will inevitably lead to the 'vote Tube tax' part of the problem, resulting in duplication of the same project levy tax.
(C) the underreporting issue of the tax evasion
Jian industry-specific management influence the tax control, part of the construction of the lower level of qualification of the private sector to adopt the sub-business approach anchored in the construction enterprise qualification or higher Jian borrow their construction quality and this part of the project's units to sign incomplete , the specific circumstances of the report is not filed tax authorities, non-standard cost accounting, project settlement without legal bills, making the tax administration can be difficult, underreporting of sales tax evasion and other issues frequently.
In addition, Chien corporate business tax, including turnover of the construction unit to collect the contract price and the contract price in addition to the fees charged by outside, but the actual project construction process, there is a not-included, such as corporate, tax rate only part of the labor charge to declare, while the construction units of the value of raw materials and other goods not combined tax, or there are like concrete road, green, iron, aluminum alloy doors and windows, lights and other ancillary works and works to sporadic invoices directly to people of various construction materials and other accounts, resulting in reduction of tax rates. showing some of these phenomena are not strictly business related Jian business tax provisions, resulting in tax evasion problems.
Fourth, Jian corporate business tax sub-elements and techniques
(A) the importance of professional tax and legal knowledge
Government should be based on characteristics of the business Jian and specificity, from time to time on the business tax information and financial counseling, tax returns and other aspects, making the full range of popular business tax Jian expertise, the Government should further increase the tax propaganda, and improve and perfect the existing system of tax laws in the K Tax Law 'based on the legal principle of taxation, jurisdiction, the principle of legislation and law enforcement principles make clear that, given the tax authorities the necessary enforcement powers. the tax law should be made between mutual coordination and improved when the local tax regulations and the State Administration of Taxation Ministry of Finance or the tax administration regulations conflict, the legislative power should be subject to local authority or the Ministry of Finance State Administration of Taxation on the legislative power.
Government should also coordinate tax law and administrative law, civil law and criminal law relationship between the focus on taxes, including penalties and administrative convergence contact the Administrative Punishment Law, the tax guarantee Links to free download http://eng.hi138.com
Contact with the interface between security law, criminal behavior and criminal tax evasion interface links.
In order to achieve efficient tax administration needs to ensure that national legal nature of the tax revenue in a timely, fully charge storage.
(B) to solve the phenomenon of double taxation
Jian enterprise subcontracting is essential to solve the problem of double taxation in the solution on the basis of the phenomenon of double taxation can also strengthen the sub-units to the total contract settlement price of the supervision unit, thus avoiding Chien outstanding payments between enterprises generation and spread of such acts. I assume that the corresponding solution techniques to: improve an earlier version of the invoice Jian, Jian designed specifically for business subcontracting, outsourcing project new invoice. New version of the invoice shall be designed Jian quadruple structure.
Respectively stub, general contracting unit price to the invoice settlement construction units, sub-unit price to the general contracting unit of settlement documents and sub-unit billing account linked together the second joint and the third joint of the 'enterprise (Seal)' at the general contractor should be stamped with the seal, respectively, and sub-side seal. Jian invoice new 'Customer Name' is filled in the construction of a unified name of the unit. sub-units, issuing new invoices, all of its subcontractors to obtain self-declaration of the amount of income subject to sales tax. new invoice to clear Jian Jian general contracting unit and subcontracting units, columns should be added to 'general contractor receiving party (name) and' sub-construction payee (name) set up two columns. In addition, the 'Remarks' column should indicate the total package of engineering and engineering sub-contract bid and contract Jian number, including the words of this payment receipt number, etc. regulations.
(C) sub-project sales tax on construction, tax planning
Enterprises should strictly implement the relevant provisions of tax law, tax law strictly fulfill the sacred duty, and resolutely resist the reporting of sales tax evasion behavior of the Government to establish the relevant tax authorities to establish information database, construction sub-projects and improve the registration system, complete control tax administration initiative, control of the various sub-Jian enterprise project construction period, the investment amount, the amount of regular operations engineering and management changes and other information of, and effectively targeted.
Jian sales tax is an important business taxes, to achieve tax minimization is the focus of the current corporate tax planning in the reasonable and lawful under the premise, and Chien corporate tax by the sub-project operations arrangements, selection and planning to achieve lower costs and reduce tax purposes, in order to reduce tax evasion behavior, improve the economic efficiency of enterprises. Specific programs such as:
(1) Jian Subcontracting enterprises need to enter into economic units with or prior agreement, perform the corresponding operations after the contract has involved taxes on book content, which provides for the possibility of corporate tax planning, companies must develop tax strategy, based on legitimate and reasonable to minimize taxes paid. Jian enterprises use economic contracts for tax planning, tax payments section is an important part of expenditure (2) a reasonable application of the tax shield that is tax deferred, will today be payment of the tax deferred until some future time to pay. funds have asked when the value of deferred taxes can have the opportunity to use this function more money, without having to pay the corresponding interest. 3) Chien enterprises in sub-project operations as far as possible to avoid the installation of the equipment value, value engineering, construction by the contracting unit or units to provide the appropriate equipment, and Chien subcontracting companies only responsible for the installation link and get the appropriate installation fee income, thereby reducing turnover install equipment on the purchase price, and ultimately achieve the tax saving purposes.
(D) the tax treatment of the sub-project
1 sub-project model law
(1) unit of the general contractor and construction units have signed a project contract, shall promptly pay the stamp duty to the competent tax authorities. For <<outbound business activities tax administration certificate>>, according to the tax registration certificate to get a copy to the location of the project related to the tax authorities for tax registration (2) sub-contracting, the general contractor entered into units and sub-units sub-project contracts, timely payment of the tax authorities to the location of the project stamp duty, and to ask the sub-units to the competent tax authorities issued <<outbound business activities tax administration certificate>>, according to the tax registration certificate to get a copy of the tax authorities to the location of the project for the relevant tax registration. declare and pay a separate sub-sub-unit sales tax projects. (3) units of general contracting work to the construction unit charge, clearing the contract price should accurately complete decomposition of the contract price for the self-closing and completion of sub-Jian enterprise income tax when the tax authorities for taxes and processing accuracy. The sub-project to be borne by the business enterprise tax transferred to the sub-, sub-business unit billing invoice to the contractor the contract price, then the tax authorities to pay sales taxes on their own.
2 expansion of the sub-management services Jian enterprises generally take the current expansion sub-management services, you can minimize the cost, based on the maximum benefit.
This model can either be reduced sub-project management staffing, and can increase the main equipment and the main material of the profits, will help control costs and, therefore, expansion of labor management in the sub-period of time can improve the economic efficiency of enterprises, reduce the tax pressure on business Jian.
3 and sub-modes of labor control material consumption
Services sub-model refers to the manual operation of construction contracts to small businesses or construction workers professional team, the management fees paid to certain labor costs and labor organization. And control of material consumption sub-model requires the total labor sub-contractors to increase the unit cost of materials and financial monitoring of revenue and expenditure, mainly by: the sub-project construction machinery leasing, material consumption and other aspects of the funds given to advance, directly counted in the total cost of construction contractors, final settlement by the sub-services company invoice price, the net proceeds of liquidation of subcontracting enterprises, so that to ensure the interests of the sub-units, which can strengthen the sub-Jian enterprise management and control, economy, deal with the total sub-standard project price and settlement procedures for settlement, but also can effectively circumvent the supply of sub-units of the total package unit sales material are concerns, without paying the corresponding VAT.
Taxes collected by the construction unit 4 model
<<New Business Tax>> in the construction industry is no longer the general contractor is a statutory sub-unit tax withholding agent, sub-units should be the place of their own labor to the tax authorities to pay taxes, but in actual Work has not yet formed a clear, unified regulations and mode of operation in the tax practice, there is a new approach, commissioned the construction of the model unit units taxes collected in this mode, the construction unit in the payment of work in progress, while juice count Business tax and surcharges collected (settlement amount in accordance with the provisions of tax), respectively, then the total package units and sub units in the name of the tax and remit the tax authorities were made, including the units and sub units of the tax certificate.
This model has the advantage of the tax authorities can simplify administration procedures, the implementation of source control in order to avoid tax loopholes, and to ensure full and timely sources of storage, the construction unit and no additional tax levied by the amount of labor, but also higher fee income, total, sub-unit of the company are approved by the construction of a single settlement amount receivable for projects specifically, owners of the company collected taxes, revenue recognition and invoicing and other aspects, the amount of clear and consistent relationship between the various parts of After the accounts of natural engineering balance for the same time, revenue recognition, statements and invoices with original documents, more objective and a true reflection of the specific amount. In short, the model is the construction unit tax levied by the tax authorities, the construction unit, the general contractor and sub-units are willing to accept the win-win mode selection. Links to free download http://eng.hi138.com