Tax rate for reimbursement of invoices for old construction projects before the reform of the camp.

Before the reform of the camp, the tax rate for re-invoicing old construction projects was 5%. It is stipulated that business tax-related businesses that occurred before May of 1 20 16, including businesses that have declared to pay business tax or pay back business tax, need to be invoiced, and ordinary VAT invoices can be issued. Taxpayers should keep the relevant information intact for future reference, and issue ordinary VAT invoices or special VAT invoices according to the simple collection method. According to the simple collection method, the special VAT invoice shall not deduct the input tax.

Matters needing attention

According to the start and end date indicated in the contract, if it is before May, the company can choose simple tax calculation to collect VAT. Some areas have a transition, so you can choose to apply it, which can be business tax or value-added tax. Because the old project is the original purchased material, it cannot be deducted, so it can be simply taxed. If freight and handling fee can be distinguished, they can be taxed separately, that is, freight is 1 1%, handling fee is 6%, and small-scale taxpayers are all 3%.

Generally speaking, tax payment will only be involved when the transfer is made. You pay taxes after May 1, and then collect them according to the method of value-added tax. Stamp duty If you bring the stamp duty you paid before, you don't have to pay it. If it has not been handed in before, it must be handed in from the opening.