Answer: According to Article 2 of the Interim Measures for the Administration of Construction Project Quality Margin, the construction project quality margin refers to the funds agreed by the employer and the contractor in the construction project contract, which are reserved from the payable project funds to ensure the contractor to repair the defects of the construction project during the defect liability period. Due to the uncertainty of the quality guarantee, before State Taxation Administration of The People's Republic of China is further clarified, our province temporarily implements the following standards:
The day when the project contractor returns the quality deposit or asks for the corresponding money as agreed in the contract is the time when the tax obligation occurs. If the contract does not stipulate the date of return of the quality deposit, the date when the project contractor actually receives the return of the quality deposit shall be the time when the tax obligation occurs. However, before this, if the project contractor has issued a VAT invoice to the Employer for the quality guarantee, the date of issuing the invoice shall be the time when the tax obligation occurs.
Can ordinary taxpayers' real estate development enterprises deduct the land transfer price from the real estate projects sold and developed? Can the deed tax, supporting facilities fees, government funds and interest arising from the deferred payment of land price be included in the land price deduction?
Answer: According to Annex 2 of Caishui [2016] No.36 document, general taxpayers of real estate development enterprises sell their developed real estate projects (except the old projects that choose simple tax calculation method), and the balance after deducting the land price paid to government departments during land transfer is sales.
Ordinary taxpayers in real estate development enterprises can deduct the land price if they choose the general tax method to sell and develop real estate projects; If the simple tax calculation method is chosen, the land price shall not be deducted.
According to the relevant provisions of Caishui [20 16] No.36 and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 18, the land price paid to the government that is allowed to be deducted refers to the land price paid directly by the government, the land management department or the unit entrusted by the government to collect the land price, and the financial bills issued by the financial departments at or above the provincial level (including the provincial level) are legal.
The Measures for the Administration of Financial Bills (Order No.70 of the Ministry of Finance of People's Republic of China (PRC)) stipulates that financial bills refer to bills that state organs, institutions, social organizations and other organizations (hereinafter referred to as "administrative institutions") collect government non-tax revenue or conduct non-profit activities according to law.
Some areas (such as high-tech zones) have long queues and low efficiency when paying taxes in advance on the spot, which affects the collection of invoices by enterprises?
A: Regarding the long queue time and low efficiency of prepaid tax, we have reflected such problems to the relevant competent tax authorities. In the follow-up management, all units will be urged to take active measures to rationally allocate tax resources, improve tax efficiency, optimize tax payment services, and try their best to reduce the burden on taxpayers.