At present, implementation measures and related policies and regulations for the construction industry reform have not yet been issued. At the beginning of the year, the China Construction Industry Association and the China Construction Accounting Association jointly issued a notice on "Guiding Opinions on Preparing for Internal Business Reform and Increase in Construction Enterprises" (hereinafter referred to as "Guiding Opinions"), sorting out the preparations for construction enterprises to increase business reform Focus of work.
"Guiding Opinions" put forward: Construction enterprises must take the initiative to make their own preparations
That is, it is necessary to study relevant laws and regulations in a planned and organized manner, actively carry out internal investigations and simulation operations, find out problems that are not suitable for VAT management and accounting, and adjust internal systems and mechanisms in a targeted manner to improve internal management and management. Control, at the same time, maintain regular communication and coordination with tax and other management departments.
The Guidance Opinions emphasizes: preparations for business, finance, taxation and other departments throughout the company, learning of legal policies
Construction enterprises must organize internal tax, accounting, management, contract, materials and other business management personnel in a planned manner, and carefully study laws and regulations such as the "People's Republic of China Tax Collection Management Law" and the "Interim Regulations of the People's Republic of China on Value-added Tax"; Since the introduction of the pilot program, such as the “Notice of the State Administration of Taxation of the Ministry of Finance on Including the Railway Transport and Postal Industry in the Pilot Reform of Levying VAT on Business Tax” (Caishui [2013] No. 106), Announcement on Pilot Collection and Management Issues (SAT Announcement No. 39 of 2013), SAT Announcement on Issues Related to the Full Implementation of the Upgrade of the VAT Invoice System (SAT No. 19, 2015), etc. Series of related documents. Through learning, ensure that the internal preparations of the company are always conducted under the guidance of relevant regulations and policies.
The Guiding Opinions suggest that enterprises should effectively organize the imaginary operation of business reform and increase.
The simulation of VAT reform refers to the fact that construction enterprises still implement business tax management and accounting, and refer to the VAT collection and management regulations for enterprises that have already implemented VAT reform, and perform the entire process of VAT simulation management and off-book accounting. Accounting. According to the actual situation, the simulated operation can be an enterprise, or one or more basic units, one or several engineering projects in the enterprise. In the simulation operation, we must strictly review the management links such as project bidding quotation, contract agreement management, goods and labor procurement, invoice management transmission, accounting auditing, and implementation of tax return settlement in strict accordance with the actual situation of the implementation of VAT management. Comprehensively find out all kinds of practical problems that are not suitable for the management of VAT collection, so as to systematically and properly prepare for various internal preparations.
The Guiding Opinions answers the following five questions for us
On the basic conditions of VAT management
Whether an enterprise should establish an internal tax management agency, how to select internal taxation business management personnel, and purchase those related equipment and related tax management software. It should be considered and arranged in advance in the overall work plan of the enterprise.
On improving the "Project Law Construction Management"
In order to meet the management requirements of value-added tax collection, do enterprises need to adjust and improve many internal management systems and operating mechanisms, including "Project Law Construction Management"? It is necessary to study repeatedly, make plans, and implement them at the right time.
Questions about bid quotes
In the case where the relevant departments have not yet clearly changed the rules for the valuation of construction projects, based on the nature of value-added tax as a value-added tax, how can companies bid for new projects? We must unify our thinking and form our own new bidding strategy plan.
About contract agreement
In signing a new contract agreement, how to reflect the new changes brought about by the increase in business reform to the mutual relationship between Party A and Party B, and how to reflect the new requirements for the management of VAT collection. To form a unified strategy for the enterprise, a reference sample of general contract terms was worked out.
Specific interpretation and implementation of certain long-term policy provisions
According to the product, production, management, and operating characteristics of the construction enterprise, how to specifically identify the taxpayer, the time when the tax liability occurs, the tax period, and the location of the tax, how to specifically verify the input tax invoice and the accounting of value added tax, etc. It is necessary to form basic opinions, formulate specific practices, and proactively communicate, negotiate, and confirm with the local competent tax department.
According to the Guidance, we can selectively verify the effectiveness of certain policy recommendations in practice and simulation operations
In the past, in the construction industry's preparations at the policy level, various companies have put forward many policy suggestions. In the simulation operation, it is necessary to further verify the effectiveness of certain policy recommendations and to develop specific operating methods. such as:
"Old methods and old methods"
What impact will this measure have on the tax burden of enterprises during the transition period and to what extent. It is necessary to make specific calculation and analysis during the simulation operation.
In addition, how to distinguish and identify new and old projects in specific operations, how to ensure that the input tax and materials and equipment used for new and old projects can be clearly distinguished. It is necessary to formulate specific measures in management and accounting, and proactively communicate and negotiate with the tax department.
"Party feed"
Regarding Party A's supply problem that cannot be avoided under actual conditions, what specific measures are taken to deduct it from the output tax base? It is necessary to formulate specific operating methods and negotiate with the tax department.
"Commodity Concrete Tax Rate Adjustment"
If the simple tax calculation method for commodity concrete is adjusted to the general tax calculation method, what impact will it have on the enterprise as a whole, and whether the tax burden on the enterprise can be reduced and how much. It is necessary to analyze and research based on the actual situation of simulated operation, and draw up the company's response strategy.
"Construction Labor Tax Rate"
If the simplified taxation policy is implemented for construction labor service enterprises, will it have an impact on the tax burden of construction enterprises, and to what extent, will it affect the labor management system and operating mechanism of construction enterprises. It is necessary to make calculations and analyses according to the actual situation during the simulation operation, and to draw up a plan for the use of construction labor services by the enterprise, and so on.
