Three departments do a good job in the construction industry posted the camp changed to increase the pilot information channel views _ _ _ China accounting perspective network is required accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

China State Administration of Taxation News State Administration of Taxation issued " "(Hereinafter referred to as" work opinion "). "Work Opinions" points out that the construction industry is incorporated Since the pilot, through the opening up Deduct the chain, properly resolved the original The existence of the repeated taxation problem, the smooth realization of the tax system smooth conversion for the development of the construction industry to create a more favorable surroundings. The recent part of the enterprise reflects the pilot process is still varying degrees of existence to get deductible There are difficulties, the choice of simple tax methods are obstacles, off-site construction of prepaid taxes and other aspects of the problem. In order to further improve the work of the construction industry and increase the pilot work, standardize the behavior of the main market, and make better use of the tax reform to promote the development of the industry, put forward the following views. (A) to continue to carry out publicity and counseling. The finance and taxation departments at all levels should take the construction industry, especially the small and medium construction enterprises as the focus of the next step of policy counseling, according to local conditions to take measures to help enterprises to improve the understanding and understanding of the value-added tax system to guide enterprises to more fully enjoy the various policy arrangements and optimization Service measures to better adapt to the new tax system. All levels of housing urban and rural areas Doors, related industry associations to further strengthen the professional guidance of the training, coordination and integration of training resources, and actively for the construction industry Training, counseling and other work to create the conditions. (B) to further optimize On behalf of open service. each Departments should actively create the conditions in the building materials market, large-scale projects And other places to add a special invoice on behalf of the point for the sand stone sales enterprises, temporary business enterprises and building materials retail enterprises on behalf of the special invoice to facilitate the Build enterprises to buy building materials to obtain the proportion of special invoices. (C) to ensure that policy measures landing. Local tax authorities should profoundly understand the existing construction industry policies and policies introduced the intention to keep abreasted the introduction of the policy measures of the landing work, , Simple tax and other policy arrangements must be strictly implemented in place. especially" The General Administration of Taxation on the construction services and other camps to increase the pilot policy "(Finance [2017] No. 58) provides the general contractor for the construction of the building foundation and foundation, the main structure of the project to provide engineering services in the construction unit to purchase all or Part of the main building materials in the case, all applicable to the simple tax policy, must notify each construction enterprises and related construction units to ensure that construction enterprises "enjoy", the full release of policy dividends. (D) strictly regulate the construction market order. Local tax departments to strengthen the sand stone and other building materials sales enterprises tax inspection, timely processing of building materials sales enterprises refused to invoicing, fare increase and other irregularities, found that building materials sales enterprises by not invoice to conceal , According to the law according to regulations Investigate and deal with. Housing and urban construction departments at all levels and tax departments to further strengthen the information sharing, make full use of tax collection and management data, for the value-added tax payment units and construction projects Contractors inconsistent projects, focusing on the existence of subcontracting, illegal subcontracting, anchored and other acts, once discovered, seriously investigate and deal with, and effectively maintain the construction market order. (E) actively guide the enterprise norms The Guide construction enterprises from suppliers to filter, Mechanism construction, procurement contract norms and so improve the process, standardize the procurement channels and , To improve the proportion of income tax deductible, a reasonable reduction in tax burden, to increase the pilot to enhance the construction enterprises to standardize the management, and continuously improve the operating level. (6) to speed up the implementation of general contracting. Guide enterprises to vigorously promote the project general contracting, detailed project general contract, to achieve the design, procurement, construction and other stages of the depth of integration of work to improve the level of construction. The parties to the contract should use the market mechanism to share the reforms Dividends, to achieve the construction industry to increase the pilot to maximize the effectiveness of the pilot. (7) vigorously create an orderly competitive market environment. Resolutely break the area Barriers, any area and units shall not be illegal to limit or exclude construction enterprises outside the region to participate in the project tender, is strictly prohibited or disguised requirements of foreign construction enterprises in the local set up branch offices or , For the construction enterprises to create a more open and fair market environment. (8) give full play to the role of industry associations. Industry associations are the bridge and link between business and government departments. The relevant associations of the construction industry should give full play to their advantages, take the initiative to contact the government, serve enterprises, promote industry self-discipline, to help government departments to improve the management of the construction industry, strengthen investigation and research, and actively to the relevant departments to reflect the demands of construction enterprises and industry, Practical advice and advice. (9) to effectively strengthen the department with. Construction industry camps to increase the pilot work involves a wide range of interests to adjust the profound, local taxation, housing urban and rural construction, the financial sector to further unify the ideological understanding, strengthen coordination and coordination, strengthen supervision and inspection, the formation of work together to ensure that the policy measures implemented The The departments in the process of promoting the work of the new situation and new problems, to strengthen the investigation and study, put forward effective solutions to the higher authorities in a timely manner to report, through the joint efforts of various departments to ensure that the construction industry to increase the pilot work continued smooth operation The Related regulations: