Q：
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How to determine the basis of construction tax?
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A：
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According to the《law of the PRC of construction tax》and other law, the basis of construction tax are taxes amount actually paid by taxpayers according to law.
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Q：
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Will two taxes all include in construction tax?
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A：
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No. Taxpayers due to import goods or overseas company provide service labor services, services and intangible assets to the mainland need not to pay construction tax.
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Q：
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What specific rules are deducted in the tax calculation basis of city construction tax?
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A：
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Taxpayers shall deduct the retained tax credit from the basis for calculating construction tax in the subsequent tax return period from the date of receipt of the retained tax credit. The amount of retained tax credits and rebates is only allowed to be deducted in the construction tax calculation basis determined in accordance with the general VAT calculation method. The balance not fully deducted in the current period shall be continued to be deducted in the subsequent tax return period according to relevant provisions. For small-scale VAT taxpayers to correct, check before in accordance with the general tax method to determine the basis of urban construction tax, allowed to deduct the tax has not been deducted.
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Q：
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When to declare and pay the construction tax levied on VAT exemption tax?
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A：
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To the construction tax levied on VAT exemption tax, taxpayer should declare and pay in next Tax return period.
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Q：
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When will new tax rate be applied to construction tax due to the change of administrative division?
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A：
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If the administrative division is changed, the construction tax rate of the new administrative division shall apply from the month. When the change is completed, and the taxpayer shall declare and pay the tax at the new tax rate in the next tax return period of the month.
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Q：
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What convenience and support does the integration of VAT, consumption tax and additional taxes and fees provide for the implementation of the Announcement?
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A：
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The declaration form integration has realized the two taxes and additional taxes "declaration in one form, levy with the same management", the attached table of additional taxes and fees automatically obtains information from the main form of the two tax returns, establishes the use of the ledger to automatically obtain the VAT retained tax credits, automatically calculates the tax according to the rules, and avoids the taxpayer filling in the wrong. The integration of the declaration form has also realized the correlation between the correction of the declaration of the two taxes and the additional taxes, and further improve the collection and management of the additional taxes and the two taxes.
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FAQ
