Engineering accommodation fee refers to the fee charged by a special engineering intermediary service agency between the contractor and the owner in the construction project. According to the provisions of the Tax Law of People's Republic of China (PRC) and the State and the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Management of VAT Invoices, the living expenses of the project need to be taxed according to the VAT standard, and the usual tax rate is 13%. The taxpayer of project living expenses depends on the actual situation, and is generally an engineering intermediary service institution. If an enterprise provides intermediary services to other units or individuals for its own projects, it also needs to pay taxes in accordance with the provisions of the tax law. Please consult the local tax authorities or accounting firms for specific tax payment methods. For engineering intermediary service institutions, invoices should be issued to the owners, and taxes should be paid according to regulations to ensure the fulfillment of tax obligations. There are also cases in which some engineering intermediary service agencies are fined or even revoked their business licenses by relevant departments for illegal acts. Therefore, relevant enterprises should pay attention to abide by laws and regulations and regulate their own behavior.
How do engineering intermediary service agencies avoid tax risks? Engineering intermediary service agencies can take the following measures to avoid tax risks: 1. Review and arrange tax returns on time to ensure the authenticity and integrity of tax returns; 2. Establish and improve the financial system, strengthen financial management and internal audit, and ensure tax compliance; 3. Keep abreast of changes in tax laws and related policies and regulations, adjust financial strategies in time and make corresponding tax returns.
Living expenses are one of the common expenses in construction projects and need to be paid in accordance with the provisions of the tax law to ensure the fulfillment of tax contributions. As a taxpayer, we should always pay attention to the changes of tax law and related policies, strengthen financial management and internal audit, guard against tax risks, and maintain the development and stability of enterprises and society.
Legal basis:
Article 59 of the Value-added Tax Law of People's Republic of China (PRC) * * * transfers labor services, real estate and intangible assets, and the taxpayer shall calculate the tax payable according to the sales amount. Sales refers to all income and other legitimate income obtained by taxpayers from selling goods, services, real estate and intangible assets.