增值税预缴税款管理办法

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have issued the "Management Measures for Prepaid Value-Added Tax" which will take effect on January 1, 2026, continuing the existing system and practices [1][3]. Group 1: General Provisions - The measures are formulated based on the relevant provisions of the "Implementation Regulations of the Value-Added Tax Law of the People's Republic of China" [3]. - Taxpayers (excluding individuals) must prepay value-added tax in accordance with the measures when certain conditions are met [3]. Group 2: Construction Services Across Administrative Regions - Taxpayers providing construction services across administrative regions must prepay value-added tax to the tax authority where the service occurs, based on the time the tax obligation arises [4]. - The prepayment rate for general taxation method is set at 2%, while for simplified taxation method it is 3% [4]. - The formula for calculating the prepaid tax is provided, allowing for deductions of subcontracting payments [4][5]. Group 3: Prepayment for Services with Advance Payments - Taxpayers using advance payment methods for construction services must prepay value-added tax to the tax authority where the service occurs [6]. - The prepayment rates remain the same as for construction services, with a calculation formula similar to that for construction services [7][10]. Group 4: Real Estate Project Sales - Real estate developers selling projects through pre-sale methods must prepay value-added tax to the tax authority where their institution is located [8]. - The prepayment rate for these transactions is set at 3% [8]. - Taxpayers must prepay the tax in the month following the receipt of advance payments [8]. Group 5: Transfer or Lease of Real Estate - Taxpayers transferring or leasing real estate not located in the same administrative area must prepay value-added tax to the tax authority where the real estate is located [9]. - The prepayment rates vary, with general taxpayers at 5% and small-scale taxpayers at 3% for transfers [11]. - A specific formula is provided for calculating the prepaid tax based on the total taxable amount [12]. Group 6: Oil and Gas Field Enterprises - Oil and gas field enterprises selling and producing services related to crude oil and natural gas across provinces must prepay value-added tax to the tax authority where the service occurs [13]. - The prepayment rates are 5% for Xinjiang and 3% for other regions [14]. - The calculation for prepaid tax follows a similar formula as other services [14]. Group 7: Collection Management - Small-scale taxpayers whose total price and advance payments do not reach the VAT threshold are exempt from prepayment [15]. - Prepaid VAT can be deducted from the current VAT payable, with any excess carried forward to the next period [15]. - Taxpayers must maintain detailed records of prepaid tax transactions and related documents [15][16].