Announcement of the State Administration of Taxation on Promulgating the Interim Administrative Measures for the Collection of Value-added Tax on Construction Services Provided by Taxpayers across Counties (Cities or Districts)
Announcement of the State Administration of Taxation on Promulgating the Interim Administrative Measures for the Collection of Value-added Tax on Construction Services Provided by Taxpayers across Counties (Cities or Districts)
Announcement of the State Administration of Taxation on Promulgating the Interim Administrative Measures for the Collection of Value-added Tax on Construction Services Provided by Taxpayers across Counties (Cities or Districts)
Announcement of the State Administration of Taxation [2016] No.17
March 31, 2016
The State Administration of Taxation ("SAT") has formulated the Interim Administrative Measures for the Collection of Value-added Tax on Construction Services Provided across Counties (Cities or Districts), which are hereby released and become effective as of May 1, 2016.
The Announcement is hereby given.
Interim Administrative Measures for the Collection of Value-added Tax on Construction Services Provided by Taxpayers across Counties (Cities or Districts)
Article 1 These Interim Administrative Measures for the Collection of Value-added Tax on Construction Services Provided by Taxpayers across Counties (Cities or Districts) (hereinafter referred to as these "Measures") are formulated in accordance with the Circular of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of the Collection of Value-added Tax in Lieu of Business Tax (Cai Shui [2016] No.36) as well as the current provisions on value-added tax ("VAT").
Article 2 For the purpose of these Measures, the provision of construction services across counties (cities or districts) refers to the provision of construction services by entities and individual businesses (hereinafter referred to as the "taxpayers") in counties (cities or districts) other than the regions where they are located.
In case a taxpayer provides construction services across counties (cities or districts) within a municipality directly under the Central Government or a city specifically designated in the state plan, the SAT office of such municipality directly under the Central Government or city specifically designated in the state plan shall decide whether these Measures apply.
These Measures shall not apply to construction services provided by individuals across counties (cities or districts).
Article 3 A taxpayer providing construction services across counties (cities or districts) shall prepay tax to the SAT office at the place where the construction services are provided and file tax returns to the competent SAT office at the place where the taxpayer is located at such time for tax payment and based on such tax calculation method as specified in Cai Shui [2016] No.36.
Construction projects with no commencement date specified in the Construction Permit for Construction Projects but with a commencement date earlier than April 30, 2016 specified in the contracting agreement for the construction project are old construction projects subject to taxation for which a taxpayer may elect the simple tax calculation method as prescribed in the Cai Shui [2016] No.36.
Article 4 The tax on the construction services provided by taxpayers across counties (cities or districts) shall be prepaid in accordance with the following provisions:
1.
......
Announcement of the State Administration of Taxation [2016] No.17
March 31, 2016
The State Administration of Taxation ("SAT") has formulated the Interim Administrative Measures for the Collection of Value-added Tax on Construction Services Provided across Counties (Cities or Districts), which are hereby released and become effective as of May 1, 2016.
The Announcement is hereby given.
Interim Administrative Measures for the Collection of Value-added Tax on Construction Services Provided by Taxpayers across Counties (Cities or Districts)
Article 1 These Interim Administrative Measures for the Collection of Value-added Tax on Construction Services Provided by Taxpayers across Counties (Cities or Districts) (hereinafter referred to as these "Measures") are formulated in accordance with the Circular of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of the Collection of Value-added Tax in Lieu of Business Tax (Cai Shui [2016] No.36) as well as the current provisions on value-added tax ("VAT").
Article 2 For the purpose of these Measures, the provision of construction services across counties (cities or districts) refers to the provision of construction services by entities and individual businesses (hereinafter referred to as the "taxpayers") in counties (cities or districts) other than the regions where they are located.
In case a taxpayer provides construction services across counties (cities or districts) within a municipality directly under the Central Government or a city specifically designated in the state plan, the SAT office of such municipality directly under the Central Government or city specifically designated in the state plan shall decide whether these Measures apply.
These Measures shall not apply to construction services provided by individuals across counties (cities or districts).
Article 3 A taxpayer providing construction services across counties (cities or districts) shall prepay tax to the SAT office at the place where the construction services are provided and file tax returns to the competent SAT office at the place where the taxpayer is located at such time for tax payment and based on such tax calculation method as specified in Cai Shui [2016] No.36.
Construction projects with no commencement date specified in the Construction Permit for Construction Projects but with a commencement date earlier than April 30, 2016 specified in the contracting agreement for the construction project are old construction projects subject to taxation for which a taxpayer may elect the simple tax calculation method as prescribed in the Cai Shui [2016] No.36.
Article 4 The tax on the construction services provided by taxpayers across counties (cities or districts) shall be prepaid in accordance with the following provisions:
1.
......