合法纳税9大要点丨建筑行业预缴税款常见问题知悉

Core Viewpoint - The article discusses the tax obligations of construction companies regarding the prepayment of value-added tax (VAT) based on their monthly sales revenue, emphasizing the importance of accurately reporting sales figures and understanding the implications of multiple projects within the same tax jurisdiction [2][5]. Group 1: Tax Prepayment Guidelines - Taxpayers must fill out the "VAT and Additional Tax Prepayment Form" and are responsible for the accuracy of the reported information, confirming it with a signature in the declaration section [2]. - The monthly sales revenue for VAT prepayment is calculated after deducting subcontractor costs, which is crucial for determining eligibility for the small-scale taxpayer exemption of 100,000 yuan [3]. - If multiple construction projects exist within the same tax jurisdiction, the total sales revenue across all projects is considered for VAT prepayment, and if it exceeds 100,000 yuan, prepayment is required [5]. Group 2: Refund Policies - Small-scale taxpayers whose monthly sales revenue does not exceed 100,000 yuan are not required to prepay VAT, and any prepayments made can be refunded upon application to the tax authority [5].