Q 你好，我们公司是一家建筑公司，是按月纳税的增值税小规模纳税人，这个月我们在隔壁市接了三个活 儿，一个厂房维修、一个小区绿化，还有一个商铺装修，每个活儿的工程款也就八九万，都没超10万 元，可这三个项目加起来快27万了，想问问这种情况需不需要在当地预缴增值税啊？ 您好，这种情况需要预缴。根据有关政策规定，按照现行规定应当预缴增值税税款的小规模纳税人，凡 在预缴地实现的月销售额未超过10万元的，当期无需预缴税款，在预缴地实现的月销售额超过10万元 的，适用3%预征率的预缴增值税项目，减按1%预征率预缴增值税。 因此，在同一个预缴地有多个项目的建筑企业，应该把所有项目当月的合计销售额加起来判断是否需要 预缴增值税。您公司三个项目的销售额加起来已经超过了10万元的标准，那就需要预缴增值税了。 Q 你好，我们公司是一家建筑公司，是按月纳税的增值税小规模纳税人，这个月我们在隔壁市接了三个活 儿，一个厂房维修、一个小区绿化，还有一个商铺装修，每个活儿的工程款也就八九万，都没超10万 元，可这三个项目加起来快27万了，想问问这种情况需不需要在当地预缴增值税啊？ 您好，这种情况需要预缴。根据有关政策规定，按照现行规定应当预 ...

Core Viewpoint - The article discusses the recent tax policy changes regarding the prepayment of value-added tax (VAT) for construction enterprises, specifically the reduction of the prepayment rate to 1% and the conditions under which subcontracting payments can be deducted from taxable income [3]. Tax Policy Changes - The prepayment of VAT is calculated as: (Total sales and additional expenses - Subcontracting payments) ÷ (1 + 1%) × 1% [3]. - Subcontracting payments can be deducted only if valid legal documents are obtained, including specific types of invoices issued before and after certain dates [3]. Deduction and Carryover - If the balance after deducting subcontracting payments is negative, it can be carried over to the next prepayment period [3]. - Prepaid tax can offset the current tax payable, and any unused portion can be carried forward, provided that the taxpayer retains the payment certificates as evidence [3]. Frequently Asked Questions - For construction enterprises classified as small-scale VAT taxpayers filing quarterly, if there are multiple projects in the same tax jurisdiction, the total sales for all projects must be assessed to determine if VAT prepayment is necessary. If quarterly sales exceed 300,000 yuan, prepayment is required [3]. - Taxpayers can log into the electronic tax bureau to declare VAT prepayment by selecting the relevant tax sources for the jurisdiction where the projects are located [3].