跨区域提供建筑服务预缴税款指南请查收！

Taxation Overview - Tax obligations for taxpayers occur on the day they receive payment for sales or issue invoices [2][3] - For taxpayers providing construction or rental services, tax obligations arise on the day they receive advance payments [4] VAT Prepayment Calculation - General taxpayers calculate pre-paid VAT as (Total price and additional fees - Paid subcontracting fees) ÷ (1 + 9%) × 2% [5] - Small-scale taxpayers calculate pre-paid VAT as (Total price and additional fees - Paid subcontracting fees) ÷ (1 + 3%) × 3% [5] Small-scale Taxpayer Policies - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan are exempt from pre-paying VAT [6] - For monthly sales exceeding 100,000 yuan, a reduced prepayment rate of 1% applies instead of the standard 3% [6] Local Taxes - Urban maintenance and construction tax, along with educational fees, are calculated based on the pre-paid VAT amount and are paid locally [7] Corporate Income Tax - Out-of-province construction enterprises in Zhejiang must pay corporate income tax on total income, excluding subcontracting fees, at a rate of 0.2% [8] - In-province construction enterprises are not required to prepay corporate income tax [8]