腾讯欢乐捕鱼

深圳時代裝飾股份有限公司

行業聚焦

Industry focus

2017.03.20

2017年建筑業營改增最關注的25個問題 這些你可能不知道!

發布者:時代裝飾

一、建筑服務稅率和征收率是怎么規定的?

DA:YIBANNASHUIRENSHIYONGSHUILVWEI11%;XIAOGUIMONASHUIRENTIGONGJIANZHUFUWU,YIJIYIBANNASHUIRENTIGONGKEXUANZEJIANYIJISHUIFANGFADEJIANZHUFUWU,ZHENGSHOULVWEI3%。

二、建筑業納稅人什么情況下可以選擇簡易征收?

腾讯欢乐捕鱼 DA :(YI)YIBANNASHUIRENYIQINGBAOGONGFANGSHITIGONGDEJIANZHUFUWU,KEYIXUANZESHIYONGJIANYIJISHUIFANGFAJISHUI。

(ER)YIBANNASHUIRENWEIJIAGONGGONGCHENGTIGONGDEJIANZHUFUWU,KEYIXUANZESHIYONGJIANYIJISHUIFANGFAJISHUI。

(SAN)YIBANNASHUIRENWEIJIANZHUGONGCHENGLAOXIANGMUTIGONGDEJIANZHUFUWU,KEYIXUANZESHIYONGJIANYIJISHUIFANGFAJISHUI。JIANZHUGONGCHENGLAOXIANGMU,SHIZHI:

1.《JIANZHUGONGCHENGSHIGONGXUKEZHENG》ZHUMINGDEHETONGKAIGONGRIQIZAI2016NIAN4YUE30RIQIANDEJIANZHUGONGCHENGXIANGMU。

2.《JIANZHUGONGCHENGSHIGONGXUKEZHENG》WEIZHUMINGHETONGKAIGONGRIQI,DANJIANZHUGONGCHENGCHENGBAOHETONGZHUMINGDEKAIGONGRIQIZAI2016NIAN4YUE30RIQIANDEJIANZHUGONGCHENGXIANGMU。

腾讯欢乐捕鱼 3.WEIQUDE《JIANZHUGONGCHENGSHIGONGXUKEZHENG》DE,JIANZHUGONGCHENGCHENGBAOHETONGZHUMINGDEKAIGONGRIQIZAI2016NIAN4YUE30RIQIANDEJIANZHUGONGCHENGXIANGMU。

三、建筑服務一般納稅人對老項目已選擇按簡易計稅方法繳納增值稅,未滿36個月的,能否變更為一般計稅方法計稅?

腾讯欢乐捕鱼 DA:BUNENG。GENJU《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUQUANMIANTUIKAIYINGYESHUIGAIZHENGZENGZHISHUISHIDIANDETONGZHI》(CAISHUI[2016]36 HAO)XIANGGUANGUIDING,YIBANNASHUIRENWEIJIANZHUGONGCHENGLAOXIANGMUTIGONGDEJIANZHUFUWU,KEYIXUANZESHIYONGJIANYIJISHUIFANGFAJISHUI,DANYIJINGXUANZE,36GEYUENEIBUDEBIANGENG。

四、沒有開工許可證和備案合同,但工程實際開工日期在4月30日前的,需提供什么材料佐證,才能認定為老項目?

DA:《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANYOUGUANSHIXIANGDEGUIDING》ZHONGGUIDING,JIANZHUGONGCHENGLAOXIANGMUSHIZHI:

腾讯欢乐捕鱼 (YI)《JIANZHUGONGCHENGSHIGONGXUKEZHENG》ZHUMINGDEHETONGKAIGONGRIQIZAI2016NIAN4YUE30RIQIANDEJIANZHUGONGCHENGXIANGMU;

(ER)《JIANZHUGONGCHENGSHIGONGXUKEZHENG》WEIZHUMINGHETONGKAIGONGRIQI,DANJIANZHUGONGCHENGCHENGBAOHETONGZHUMINGDEKAIGONGRIQIZAI2016NIAN4YUE30RIQIANDEJIANZHUGONGCHENGXIANGMU;

腾讯欢乐捕鱼 (SAN)WEIQUDE《JIANZHUGONGCHENGSHIGONGXUKEZHENG》DE,JIANZHUGONGCHENGCHENGBAOHETONGZHUMINGDEKAIGONGRIQIZAI2016NIAN4YUE30RIQIANDEJIANZHUGONGCHENGXIANGMU。

DUIYUXIANSHIZHONGCUNZAIDE《JIANZHUGONGCHENGSHIGONGXUKEZHENG》YIJIJIANZHUGONGCHENGCHENGBAOHETONGDOUMEIYOUZHUMINGKAIGONGSHIJIANDEQINGKUANG,ANZHAOSHIZHIZHONGYUXINGSHIDEYUANZE,ZHIYAONASHUIRENKEYITIGONG2016NIAN4YUE30RIQIANSHIJIYIKAIGONGDEZHENGMING,KEYIANZHAOJIANZHUGONGCHENGLAOXIANGMUJINXINGSHUIWUCHULI。

五、建筑業納稅人不同的建筑項目,是否可以選用不同的計稅方法?

腾讯欢乐捕鱼 DA:KEYI。JIANZHUQIYEZHONGDEZENGZHISHUIYIBANNASHUIREN,KEYIJIUBUTONGDEXIANGMU,FENBIEXUANZESHIYONGYIBANJISHUIFANGFAHUOJIANYIJISHUIFANGFA。

六、一個建筑工程總包已經滿足老項目認定條件,實行簡易征收,下游分包如何鑒定是否實行簡易征收未予明確,現實情況是5月1日之后,很多老項目陸續與下游分包簽訂合同,但確屬"為建筑工程老項目提供的建筑服務",此類分包單位可以按老項目實行簡易計征嗎?

腾讯欢乐捕鱼 DA:GENJU《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANYOUGUANSHIXIANGDEGUIDING》,《JIANZHUGONGCHENGSHIGONGXUKEZHENG》ZHUMINGDEHETONGKAIGONGRIQIZAI2016NIAN4YUE30RIQIANDEJIANZHUGONGCHENGXIANGMU,JIANZHUGONGCHENGZONGBAOFANGANZHAOLAOXIANGMUXUANZEJIANYIJISHUIFANGFAJISHUI,QIYUFENBAOFANGZAI5YUE1RIHOUQIANDINGFENBAOHETONGDE,FENBAOFANGKEYIXUANZEJIANYIJISHUIFANGFAJISHUI。

腾讯欢乐捕鱼 《JIANZHUGONGCHENGSHIGONGXUKEZHENG》WEIZHUMINGHETONGKAIGONGRIQIHUOZHEWEIQUDE《JIANZHUGONGCHENGSHIGONGXUKEZHENG》,DANJIANZHUGONGCHENGCHENGBAOHETONGZHUMINGKAIGONGRIQIZAI4YUE30RIZHIQIANDEJIANZHUGONGCHENGXIANGMU,JIANZHUGONGCHENGZONGBAOFANGANZHAOLAOXIANGMUXUANZEJIANYIJISHUIFANGFAJISHUI,QIYUFENBAOFANGZAI5YUE1RIHOUQIANDINGFENBAOHETONG,FENBAOFANGBUKEYIANLAOXIANGMUXUANZEJIANYIJISHUI。

七、建筑業老項目選擇簡易計稅,不能抵扣進項稅,但如果取得了增值稅專用發票,是要先認證再做進項稅轉出,還是不認證直接以含稅價進成本呢?

DA:GENJU《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANYOUGUANSHIXIANGDEGUIDING》,BUDEDIKOUQIEWEIDIKOUJINXIANGSHUIEDEGUDINGZICHAN、WUXINGZICHANHUOZHEBUDONGCHAN,FASHENGYONGTUGAIBIAN,YONGYUYUNXUDIKOUJINXIANGSHUIEDEYINGSHUIXIANGMU,KEZAIYONGTUGAIBIANDECIYUEANZHAOXIANGGUANGONGSHIJISUANKEDIKOUDEJINXIANGSHUIE。YINCI,WEIBIMIANYONGTUFASHENGZHUANBIANSHI,YINQUDEZENGZHISHUIZHUANYONGFAPIAOWEIRENZHENGZAOCHENGWUFADIKOUJINXIANGSHUIE,JIANZHUYENASHUIRENQUDEGUDINGZICHAN、WUXINGZICHANHUOZHEBUDONGCHANZHUANYONGYUJIANYIJISHUIXIANGMUDE,YINGJIANGZHUANYONGFAPIAORENZHENGDANBUJINXINGDIKOU,DAIZHUANBIANYONGTUSHIJUYIJISUANJINXIANGSHUIE。

八、分包抵扣金額大于開票金額,是否不用預繳,直接回機構所在地開票,分包抵扣的資料稅務局還需要審核嗎?

腾讯欢乐捕鱼 DA:FENBAODIKOUJINEDAYUKAIPIAOJINEDE,DANGQIBUYONGYUJIAO。NASHUIRENYINGZUOHAOJILU,DAIQUDEQUANBUKUANXIANGSHIZAIYUYIYUJIAO。

九、建筑業簡易計稅備案,應在項目所在地備案還是在機構所在地備案?

腾讯欢乐捕鱼 DA:JIGOUSUOZAIDI。

十、建筑項目采用不同計稅方法的,在2016年5月1日后竣工的,處置結余的工程物資如何計稅?

DA:(YI)CAIQUJIANYIJISHUIFANGFADEJIANZHUGONGCHENGLAOXIANGMU,ZAI2016NIAN5YUE1RIHOUJUNGONGDE,CHUZHIJIEYUDE4YUE30RIQIANGOURUDEGONGCHENGWUZI,YINGANZHAOHUOWUDESHIYONGSHUILVJISUANJIAONAZENGZHISHUI。

腾讯欢乐捕鱼 (ER)DUICAIQUJIANYIJISHUIFANGFADEJIANZHUGONGCHENGLAOXIANGMU,ZAI5YUE1RIHOUGOUJINDEGONGCHENGCAILIAO,FASHENGZHUANRANG、BIANMAIHECHUZHIDENGYINGSHUIXINGWEIDE,ANZHAOHUOWUDESHIYONGSHUILVJISUANJIAONAZENGZHISHUI。

腾讯欢乐捕鱼 (SAN)2016NIAN5YUE1RIHOU,NASHUIRENQUDEZENGZHISHUIZHUANYONGFAPIAOXIANXINGSHENBAOZENGZHISHUIJINXIANGSHUIE,HOUQIANZHAOJIANYIJISHUIFANGFAJIANZHUGONGCHENGXIANGMUDEGONGCHENGCAILIAOSHIJITOURUSHIYONGDESHULIANGHEJINE,ZAIDANGQIZUOJINXIANGSHUIEZHUANCHU。JUNGONGJIESUANHOU,CHUZHIJIEYUDEGONGCHENGWUZIQUDEDESHOURUANZHAOHUOWUDESHIYONGSHUILVJISUANJIAONAZENGZHISHUI。

十一、納稅人提供建筑服務,總公司為所屬分公司的建筑項目購買貨物、服務支付貨款或銀行承兌,造成購進貨物的實際付款單位與取得增值稅專用發票上注明的購貨單位名稱不一致的,能否抵扣增值稅進項稅額?

DA:GENJUYOUGUANGUIDING,DUIFENGONGSIGOUMAIHUOWUCONGGONGYINGSHANGQUDEDEZENGZHISHUIZHUANYONGFAPIAO,YOUZONGGONGSITONGYIZHIFUHUOKUAN,ZAOCHENGGOUJINHUOWUDESHIJIFUKUANDANWEIYUFAPIAOSHANGZHUMINGDEGOUHUODANWEIMINGCHENGBUYIZHIDE,BUSHUYU《GUOJIASHUIWUZONGJUGUANYUJIAQIANGZENGZHISHUIZHENGSHOUGUANLIRUOGANWENTIDETONGZHI》(GUOSHUIFA〔1995〕192HAO)DIYITIAODI(SAN)KUANYOUGUANGUIDINGDEQINGXING,YUNXUDIKOUZENGZHISHUIJINXIANGSHUIE。

腾讯欢乐捕鱼 YINCI,FENGONGSIGOUMAIHUOWUCONGGONGYINGSHANGQUDEDEZENGZHISHUIZHUANYONGFAPIAO,YOUZONGGONGSITONGYIZHIFUHUOKUAN,ZAOCHENGGOUJINHUOWUDESHIJIFUKUANDANWEIYUFAPIAOSHANGZHUMINGDEGOUHUODANWEIMINGCHENGBUYIZHIDE,YUNXUDIKOUZENGZHISHUIJINXIANGSHUIE。


十二、 哪些建筑業納稅人適用取消認證?

腾讯欢乐捕鱼 DA:DUINASHUIXINYONGAJI、BJIDEJIANZHUYEZENGZHISHUIYIBANNASHUIREN,QUDEXIAOSHOUFANGSHIYONGZENGZHISHUIFAPIAOGUANLIXINXITONGKAIJUDEZENGZHISHUIZHUANYONGFAPIAOKEYIBUJINXINGSAOMIAORENZHENG,TONGGUOZENGZHISHUIFAPIAOSHUIKONGKAIPIAORUANJIANDENGLUBENSHENGZENGZHISHUIFAPIAOCHAXUNPINGTAI,CHAXUN、XUANZEBINGGOUXUANYONGYUSHENBAODIKOUHUOZHECHUKOUTUISHUIDEZENGZHISHUIFAPIAOXINXI。

WEINARUNASHUIXINYONGAJI、BJIDEJIANZHUYEZENGZHISHUIYIBANNASHUIREN,2016NIAN5YUEZHI7YUEQIJIANYESHIYONGQUXIAORENZHENG。

十三、一般納稅人跨縣(市)提供建筑服務,適用一般計稅方法的,應如何繳納增值稅?

DA:GENJU《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUQUANMIANTUIKAIYINGYESHUIGAIZHENGZENGZHISHUISHIDIANDETONGZHI》(CAISHUI〔2016〕36HAO)GUIDING,YIBANNASHUIRENKUAXIAN(SHI)TIGONGJIANZHUFUWU,SHIYONGYIBANJISHUIFANGFAJISHUIDE,YINGYIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGWEIXIAOSHOUEJISUANYINGNASHUIE。NASHUIRENYINGYIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGKOUCHUZHIFUDEFENBAOKUANHOUDEYUE,ANZHAO2%DEYUZHENGLVZAIJIANZHUFUWUFASHENGDIYUJIAOSHUIKUANHOU,XIANGJIGOUSUOZAIDIZHUGUANSHUIWUJIGUANJINXINGNASHUISHENBAO。

十四、一般納稅人跨縣(市)提供建筑服務,適用簡易計稅方法的,應如何繳納增值稅?

腾讯欢乐捕鱼 DA:GENJU《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUQUANMIANTUIKAIYINGYESHUIGAIZHENGZENGZHISHUISHIDIANDETONGZHI》(CAISHUI〔2016〕36HAO)GUIDING,YIBANNASHUIRENKUAXIAN(SHI)TIGONGJIANZHUFUWU,XUANZESHIYONGJIANYIJISHUIFANGFAJISHUIDE,YINGYIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGKOUCHUZHIFUDEFENBAOKUANHOUDEYUEWEIXIAOSHOUE,ANZHAO3%DEZHENGSHOULVJISUANYINGNASHUIE。NASHUIRENYINGANZHAOSHANGSHUJISHUIFANGFAZAIJIANZHUFUWUFASHENGDIYUJIAOSHUIKUANHOU,XIANGJIGOUSUOZAIDIZHUGUANSHUIWUJIGUANJINXINGNASHUISHENBAO。

十五、小規模納稅人跨縣(市)提供建筑服務應如何繳納增值稅?

腾讯欢乐捕鱼 DA:GENJU《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUQUANMIANTUIKAIYINGYESHUIGAIZHENGZENGZHISHUISHIDIANDETONGZHI》(CAISHUI〔2016〕36HAO)GUIDING,XIAOGUIMONASHUIRENKUAXIAN(SHI)TIGONGJIANZHUFUWU,YINGYIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGKOUCHUZHIFUDEFENBAOKUANHOUDEYUEWEIXIAOSHOUE,ANZHAO3%DEZHENGSHOULVJISUANYINGNASHUIE。NASHUIRENYINGANZHAOSHANGSHUJISHUIFANGFAZAIJIANZHUFUWUFASHENGDIYUJIAOSHUIKUANHOU,XIANGJIGOUSUOZAIDIZHUGUANSHUIWUJIGUANJINXINGNASHUISHENBAO。

十六、一般納稅人跨縣(市、區)提供建筑服務,適用一般計稅方法的,如何計算應預繳稅款?

DA:YINGYUJIAOSHUIKUAN=(QUANBUJIAKUANHEJIAWAIFEIYONG-ZHIFUDEFENBAOKUAN) ÷(1+11%)×2%。

十七、一般納稅人跨縣(市、區)提供建筑服務,適用簡易計稅方法的,如何計算應預繳稅款?

DA:YINGYUJIAOSHUIKUAN=(QUANBUJIAKUANHEJIAWAIFEIYONG-ZHIFUDEFENBAOKUAN) ÷(1+3%)×3%。

十八、小規模納稅人跨縣(市、區)提供建筑服務,如何計算應預繳稅款?

腾讯欢乐捕鱼 DA:YINGYUJIAOSHUIKUAN=(QUANBUJIAKUANHEJIAWAIFEIYONG-ZHIFUDEFENBAOKUAN) ÷(1+3%)×3%。

十九、跨區縣提供建筑服務的小規模納稅人,能否在勞務地代開增值稅專用發票?

DA:KEYI。GENJU《GUOJIASHUIWUZONGJUGUANYUFABUNASHUIRENKUAXIAN(SHI、QU)TIGONGJIANZHUFUWUZENGZHISHUIZHENGSHOUGUANLIZANXINGBANFA》DEGONGGAO(GUOJIASHUIWUZONGJUGONGGAO2016NIANDI17HAO)DEGUIDING,XIAOGUIMONASHUIRENKUAXIAN(SHI、QU)TIGONGJIANZHUFUWU,BUNENGZIXINGKAIJUZENGZHISHUIFAPIAODE,KEXIANGJIANZHUFUWUFASHENGDIZHUGUANGUOSHUIJIGUANANZHAOQIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGSHENQINGDAIKAIZENGZHISHUIFAPIAO。

二十、提供建筑服務預繳稅款抵減應納稅額問題。

腾讯欢乐捕鱼 DA:GENJU《NASHUIRENKUAXIAN(SHI、QU)TIGONGJIANZHUFUWUZENGZHISHUIZHENGSHOUGUANLIZANXINGBANFA》(GUOJIASHUIWUZONGJUGONGGAO2016NIANDI17HAO)DIBATIAOGUIDING,NASHUIRENKUAXIAN(SHI、QU)TIGONGJIANZHUFUWU,XIANGJIANZHUFUWUFASHENGDIZHUGUANGUOSHUIJIGUANYUJIAODEZENGZHISHUISHUIKUAN,KEYIZAIDANGQIZENGZHISHUIYINGNASHUIEZHONGDIJIAN,DIJIANBUWANDE,JIEZHUANXIAQIJIXUDIJIAN。

二十一、甲供材料是否計入建筑服務銷售額?

DA:GENJU《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANSHISHIBANFA》DISANSHIQITIAOGUIDING,XIAOSHOUESHIZHINASHUIRENFASHENGYINGSHUIXINGWEIQUDEQUANBUJIAKUANHEJIAWAIFEIYONG。JIAGONGCAILIAOBUSHUYUNASHUIRENFASHENGYINGSHUIXINGWEIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONG,YINCIBUJIRUJIANZHUFUWUXIAOSHOUE。

二十二、銷售建筑服務如何開具發票?

DA:GENJU《GUOJIASHUIWUZONGJUGUANYUQUANMIANTUIKAIYINGYESHUIGAIZHENGZENGZHISHUISHIDIANYOUGUANSHUISHOUZHENGSHOUGUANLISHIXIANGDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2016NIANDI23HAO)DISITIAODI(SAN)XIANGGUIDING,TIGONGJIANZHUFUWU,NASHUIRENZIXINGKAIJUHUOZHESHUIWUJIGUANDAIKAIZENGZHISHUIFAPIAOSHI,YINGZAIFAPIAODEBEIZHULANZHUMINGJIANZHUFUWUFASHENGDIXIAN(SHI、QU)MINGCHENGJIXIANGMUMINGCHENG。

二十三、如果一個納稅主體的發票開具采用主分機方式,請問在企業名稱和稅號相同的情況下,主分機開票信息中的地址、電話和開戶行賬號能否有多個,即每個分機使用單獨的地址、電話和開戶行賬號?

DA:ZHUFENJIKAIPIAOXINXIXUYIZHI,MEIGEFENJIBUDESHIYONGDANDUDEDIZHI、DIANHUAHEKAIHUXINGZHANGHAOKAIJUFAPIAO。

二十四、建筑業納稅人納入營改增試點之日前發生的應稅行為,因稅收檢查等原因需要補繳稅款的,應如何補繳?

DA:GENJU《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUQUANMIANTUIKAIYINGYESHUIGAIZHENGZENGZHISHUISHIDIANDETONGZHI》(CAISHUI〔2016〕36HAO)GUIDING, JIANZHUYENASHUIRENNARUYINGGAIZENGSHIDIANZHIRIQIANFASHENGDEYINGSHUIXINGWEI,YINSHUISHOUJIANCHADENGYUANYINXUYAOBUJIAOSHUIKUANDE,YINGANZHAOYINGYESHUIZHENGCEGUIDINGBUJIAOYINGYESHUI。

二十五、建筑業納稅人發生應稅行為,在納入營改增試點之日前已繳納營業稅,營改增試點后因發生退款減除營業額的,應當如何申請退還?

DA:GENJU《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUQUANMIANTUIKAIYINGYESHUIGAIZHENGZENGZHISHUISHIDIANDETONGZHI》(CAISHUI〔2016〕36HAO)GUIDING,JIANZHUYENASHUIRENFASHENGYINGSHUIXINGWEI,ZAINARUYINGGAIZENGSHIDIANZHIRIQIANYIJIAONAYINGYESHUI,YINGGAIZENGSHIDIANHOUYINFASHENGTUIKUANJIANCHUYINGYEEDE,YINGDANGXIANGYUANZHUGUANDISHUIJIGUANSHENQINGTUIHUANYIJIAONADEYINGYESHUI。

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