How to calculate the urban maintenance and construction tax, and how to calculate the urban maintena

Calculation of the urban maintenance construction tax.

Urban maintenance and construction tax is a tax levied on the basis of the actual amount of circulation tax paid by taxpayers, and the tax payment link determines that in the link of value-added tax, consumption tax and business tax paid by taxpayers, as long as one of the taxes of value-added tax, consumption tax and business tax occurs in the process of commodity production to consumption circulation, it is necessary to calculate and pay urban maintenance and construction tax on the basis of this tax. Formula: Tax payable = (VAT + consumption tax + business tax) * applicable tax rate The tax rate is specified according to the location of the taxpayer

7% in urban areas, 5% in counties and towns, and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in the urban area, county seat, or organized town, the tax rate is 5%].

Urban Maintenance and Construction Tax = (VAT + Consumption Tax) * Urban Maintenance and Construction Tax Rate.

Article 4 of the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax The tax rates of urban maintenance and construction tax are as follows:

If the taxpayer is located in an urban area, the tax rate is 7%;

If the taxpayer is located in a county or town, the tax rate is 5%;

If the taxpayer's location is not in the urban area, county seat or town, the tax rate is 1%.

Urban construction tax = VAT payable * 7% or = business tax payable * 7% education surcharge = VAT payable * 3% or = business tax payable * 3%].

The basis of the urban maintenance and construction tax is the three taxes actually paid by the enterprise, and the late fees and fines imposed by the enterprise for violating the tax law shall not be included in the tax base. The tax authorities shall make up the three taxes and the corresponding fines for the enterprises, and at the same time make up the taxes and fines for the urban maintenance and construction tax that has been evaded.

Urban construction tax is paid at 7% of the VAT paid; The education fee surcharge is paid at 3% of the VAT paid; The local education fee surcharge is paid at 2% of the VAT paid; ]

Urban maintenance and construction tax (hereinafter referred to as urban construction tax) is a tax calculated and levied according to law based on the amount of value-added tax and consumption tax actually paid by taxpayers.

1. Taxpayers and tax calculation basisAll units and individuals who pay value-added tax, consumption tax and business tax are taxpayers of urban maintenance and construction tax. The basis for calculating urban maintenance and construction tax is the amount of value-added tax, consumption tax and business tax actually paid by taxpayers.

2. The urban maintenance and construction tax shall be subject to different tax rates according to the location of the taxpayer, and the tax rates are as follows: if the taxpayer is located in the urban area, the tax rate shall be 7%; If the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer's location is not in the urban area, county seat or town, the tax rate is 1%. According to the regulations, the applicable tax rate of urban maintenance and construction tax paid by enterprises shall be implemented according to the prescribed tax rate of the place where they pay taxes.

3. The formula for calculating the tax payable of urban maintenance and construction tax is: tax payable or calendar tax = (the sum of value-added tax + consumption tax + business tax actually paid by the enterprise) tax rate.

What are the calculation methods of urban maintenance and construction tax?

1. If the taxpayer's location is in the urban area, the tax rate is 7%; If the taxpayer's area is a county seat, the tax rate is 5%; If the taxpayer's area is rural, the tax rate is 1%.

2. According to the regional tax rate where the above taxpayers are located, the urban maintenance and construction tax is calculated through the following formula: urban maintenance and construction tax = (value-added tax + business tax + consumption tax) x urban maintenance and construction tax rate;

3. The accounting is as follows: accounting entries: debit: business tax and additional credit: tax payable - urban maintenance and construction tax.

The characteristics of urban maintenance and construction tax: first, it has the nature of additional tax, which is based on the actual amount of "three taxes" paid by taxpayers, and is attached to the "three taxes" tax amount, and does not have a specific and independent tax object similar to other taxes; Second, it has a specific purpose. The urban maintenance and construction tax is earmarked for the maintenance and construction of the city's public utilities and public facilities.

To sum up, urban maintenance and construction tax (hereinafter referred to as urban construction tax) is a tax calculated and levied according to law based on the actual amount of value-added tax and consumption tax paid by taxpayers.

Legal basis: Article 4 of the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax The urban maintenance and construction tax rates are as follows: if the taxpayer is located in an urban area, the tax rate is 7%; If the taxpayer is located in a county seat or town, the tax rate is 5%; If the taxpayer's location is not in the urban area, county seat or town, the tax rate is 1%.

If the taxpayer is located in an urban area, the tax rate is 7%; If the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer's location is not in the urban area, county seat or town, the tax rate is 1%.

1. What is the project tax rate?

Project tax rate: 1. Business tax (tax rate 3%). 2. The urban construction tax shall be paid according to the actual payment.

The tax rate is set according to the location of the taxpayer: 7% in urban areas, 5% in counties and towns, and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in the urban area, county seat or organized town, the tax rate is 1%.

3. The education fee surcharge shall be paid at 3% of the actual payment. 4. Local education fee surcharge shall be paid at 2% of the actual payment.

2. Value-added tax rate of the construction industry.

The VAT rate for the construction industry is 10%. Value-added tax is a kind of turnover tax levied on the value-added amount of goods sold by production and business operation units and is imitated to be borne by consumers or users, and the value-added tax rate includes the goods sold or imported by a taxpayer, except for the provisions of Items 2 and 3 of this article, the tax rate is 17%; The tax rate for the sale or import of the following goods by taxpayers is 13%; For the export goods of the taxpayer, the tax rate is zero, unless otherwise specified; Taxpayers who provide processing, repair and repair services are hereinafter referred to as taxable services, and the tax rate is 17%.

3. Tax policies for the construction industry.

According to the urban maintenance and construction tax, if the taxpayer of the construction industry is located in the urban area, the tax rate is 7%; If the taxpayer is located in a county seat or organized town, the tax rate is 5%; If the taxpayer is not located in a city, urban area, county seat or organized town, the tax rate is 1%. This varies according to the size of the town. The method of setting differential tax rates shall be based on the actual amount of value-added tax and consumption tax paid by taxpayers.

Simplify the VAT rate structure, abolish the 13% VAT rate, and clarify the scope of goods subject to the 11% tax rate and the provisions on input VAT credit.

Article 4 of the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax The tax rates of urban maintenance and construction tax are as follows:

If the taxpayer is located in an urban area, the tax rate is 7%;

If the taxpayer is located in a county or town, the tax rate is 5%;

If the taxpayer's location is not in the urban area, county seat or town, the tax rate is 1%.

Enterprises are required to pay urban maintenance and construction tax at the same time as paying consumption tax and value-added tax. Different regions have different tax rates, so how to calculate urban construction tax?

How to calculate urban construction tax?

The urban construction tax is divided into 7% (urban area), 5% (county seat, town) and 1% (other areas) according to different regions.

The basis for calculating the urban construction tax is to determine that in the link of value-added tax and consumption tax paid by taxpayers, as long as one of the taxes of value-added tax and consumption tax occurs in the process of commodity production to consumption, the urban maintenance and construction tax shall be calculated and paid on the basis of this tax.

The calculation formula for the payment of urban construction tax is: tax payable = (VAT + consumption tax) applicable tax rate;

Accounting entries for urban construction tax.

The accounting entries for calculating the payment of urban construction tax are:

Borrow: Taxes and surcharges.

Credit: Taxes Payable - Urban Construction Tax Payable.

When you actually pay:

Borrow: Taxes payable - urban construction tax payable.

Credit: Bank deposits.

Is the urban maintenance and construction tax exempt?

According to the notice of the State Administration of Taxation of the Ministry of Finance on the implementation of the inclusive tax reduction and exemption policy for small and micro enterprises (CS No. 13) document: Wu Yi.

Article 1 stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT.

Therefore, if it is a small-scale taxpayer with a monthly income of less than 100,000 yuan and a quarterly income of less than 300,000 yuan, it can be exempted from VAT.

Article 3 stipulates that the people of provinces, autonomous regions and municipalities directly under the Central Government shall determine according to the actual situation of the region and the needs of macroeconomic regulation and control, and the small-scale taxpayers of value-added tax can reduce the resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty (excluding stamp duty on transactions), cultivated land occupation tax and education surcharge and local education surcharge within the range of 50% of the tax amount.

Article 4 stipulates that small-scale VAT taxpayers who have enjoyed other preferential policies such as capital source tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, cultivated land occupation tax, education surcharge and local education surcharge in accordance with the law may enjoy the preferential policies stipulated in Article 3 of this Circular in addition.

The calculation criteria for urban maintenance and construction tax are:

1. The basis for tax calculation is:

According to Article 3 of the Provisional Regulations on Urban Maintenance and Construction Tax, the urban maintenance and construction tax shall be calculated on the basis of the consumption tax, value-added tax and business tax actually paid and unpaid by the taxpayer, and shall be paid at the same time as the consumption tax, value-added tax and business tax respectively.

2. The tax rate standard is:

According to Article 4 of the Provisional Regulations on Urban Maintenance and Construction Tax, the tax rates of urban maintenance and construction tax are as follows: if the taxpayer is located in an urban area, the tax rate is 7%; If the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer's location is not in the urban area, county seat or town, the tax rate is 1%.