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What are the issuance methods and tax issues for general contracting and subcontracting construction and installation invoices?

Damn it, it took me a lot of time to read this question and answer. I am exhausted.

Let me introduce first. I work in a construction company and do tax accounting. I am relatively familiar with construction and installation invoices. Next I will answer you one by one.

1. "The tax says to pay tax for 10 million, but the invoice can be issued for 20 million." This is absolutely impossible. Maybe you misheard the tax bureau’s answer at the time. If the amount of the construction and installation contract signed by your company and Company A at that time was 10 million, and the settlement amount was 20 million, it would be possible to issue an invoice for 20 million. However, it is absolutely impossible to pay tax only on the amount of 10 million, but on the amount of 2,000. The amount of RMB 10,000 is used as the basis for tax payment. The amount of subcontracting by Company A has nothing to do with your company. I will explain it to you below.

2. The question of which one should invoice first, the subcontractor or the general contractor, is this. The first thing you need to be clear about is the process of Jianan’s invoicing: tax filing → invoicing → settlement (the filing is tax filing: the same below). The general contractor must file tax returns before subcontracting, so that the subcontractor can have a superior project code. If the subcontractor files tax returns before the general contractor, the invoice issued by the subcontractor cannot be deducted from the general contractor. . The next step is invoicing. The subcontractor must do the invoicing before the general contractor, so that the taxes paid on the subcontractor can be deducted from the general contractor. If the general contractor issues invoices before subcontracting, then the general contractor has paid the tax, and it doesn’t matter whether the tax is deducted or not.

3. The tax bureau’s answer is simply nonsense. When the tax bureau at the project site reports the project, it is based on the amount on the foreign business management license (known as: foreign management certificate) and the contract amount (of course, the amount on the foreign management certificate and the contract amount must be the same ) is reported, this has nothing to do with subcontracting or not, and the amount of subcontracting will be taxed by Company B. It is even more nonsense about the need to file tax returns when starting work (if: the start date of work is postponed due to irresistible reasons, how will the tax bureau explain it? So their answer makes no sense), as long as our foreign exchange management certificate has not expired. Make a report. If they still say it is invalid, report it to the leader of the tax bureau. However, the foreign exchange management certificate should be reported to the project location within one month after Company A is issued, otherwise the foreign exchange management certificate will have to be re-applied. This problem usually occurs when traveling across provinces.

4. After A is completed, settlement will be made with your company. At the same time, the settlement amount will be subtracted from the invoiced amount, and a supplementary invoice will be issued to your company. This has nothing to do with your company's failure to pay. Company A has not issued invoices. As long as the foreign exchange management certificate has not expired, it can issue invoices at any time. Of course, the foreign exchange management certificate can be extended, as long as your company provides a certificate. So the late payment fee is nonsense.

Additional answer: As mentioned above, Company A subcontracts to Company B. For construction and installation projects, the subcontracting is usually labor services, but of course it may also be engineering subcontracting. If you say that Company A subcontracts 3 million to Company B, then Company B will issue an invoice of 3 million to Company A and require Company A to pay. Company A can use the tax generated by the 3 million when issuing an invoice to your company. The reason is that the 3 million yuan is not a project done by Company A, and Company A does not need to bear the subcontracting taxes and fees. This is the relationship between Company A and Company B and has nothing to do with your company.

The best thing I don’t understand is why your company does the project for Company A and you have to deal with the invoice issue. As Party A, as long as Company A issues an invoice, it will be issued to you. It doesn’t matter how it issues it, as long as it is a formal construction and installation invoice. Another point is that as Party A, you must ask the construction unit to provide you with a formal construction and installation invoice before making payment, otherwise you will delay payment.

I don’t know if you understand it yet. I hope it will be helpful to you. If there is anything you don’t understand, you can point it out. Share it together. Hope to adopt!