How much is the Qingyuan Fogang construction business tax

Construction engineering industry.

Tax rate: 3% Scope of collection: construction, installation, repair, decoration and other engineering operations.

Common Taxation Operations:

Construction: Engineering work for the construction, reconstruction, and expansion of various buildings and structures, including the installation or installation of various equipment or pillars and operating platforms connected to buildings, as well as various kilns and metal structure engineering operations.

Installation: assembly of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment, placement engineering operations (including the installation of workbenches, ladders and railings connected to the equipment and insulation, anti-corrosion, heat preservation, painting and other engineering operations of the installed equipment), cable TV installation fees.

Repair: The engineering work of repairing, reinforcing, maintaining, and improving buildings and structures to restore their original use value or extend their service life.

Decoration: There is the engineering work of decorating buildings and structures to make them beautiful or have a specific purpose.

Other engineering operations: telecommunications engineering, water conservancy engineering, road construction engineering, drilling engineering, land leveling, scaffolding, dredging engineering, blasting engineering, demolition of buildings or structures, greening engineering and other engineering operations.

The original business tax rate of the construction industry was 3%, and since May 1, 2016, the business tax has been replaced by value-added tax, which is divided into 11% for ordinary people, 3% for small scale, and 5% for simple collection

Construction business tax, referred to as construction tax. A kind of business tax refers to a kind of turnover tax levied on the turnover of construction labor services in China. Business tax is usually paid at the rate of 3% of the project income.

In addition to the simple method of tax calculation and tax calculation at the rate of 3%, the rest of the items must adopt the general tax calculation method and calculate the output tax at the rate of 10%.

3.General taxpayers can choose to apply the simplified tax calculation method for the construction services provided by the old construction projects.

Another policy is for ** air conditioners, while ordinary air conditioners are taxed according to the "service industry" 1, transfer business tax 5%; 2. 3% of the business tax of the construction industry; 3. The urban construction tax shall be 7% of the business tax; 4. The additional education fee shall be subject to 3% of business tax; 5. The local education fee is surcharged at 1% of the business tax; 6. Land appreciation tax (high tax rate omitted); 7. Stamp duty, procurement, construction and purchase contract decals; 8. Land use tax; 9. Real estate tax; 10. Enterprise income tax25; 11. Individual income tax; 12. Deed tax 3%-5%.

Business tax rate formula: Today (finance and insurance) Xiao (sales of real estate) five ** let intangible assets) Fu (service industry) [5%] Transportation (transportation industry) flow (post and telecommunications industry) see (construction industry) Wen (culture and sports) [3%] Carnival entertainment industry [20%] Business tax rate: 1

For the service industry, the transfer of intangible assets and the sale of immovable property, 5% is applicable to the financial and insurance industry; Tonight's Five Blessings 23% is applicable to basic industries such as transportation, construction, post and telecommunications, and culture and sports, as well as industries that encourage development; Exchange of Experiences 320% for the entertainment industry.

In addition, the policy of central air conditioning and ordinary air conditioning is taxed according to the service industry

1. Transfer business tax 5%;

2. 3% of the business tax of the construction industry;

3. The urban construction tax shall be 7% of the business tax;

4. The additional education fee shall be subject to 3% of business tax;

5. The additional education fee shall be subject to 1% of business tax;

6. Land value-added tax (high tax rate omitted);

7. Stamp duty, procurement, construction and purchase contract decals;

8. Land use tax;

9. Real estate tax;

10. 25% of the tax charged by the enterprise;

11. Taxes;

12. Deed tax 3%-5% Business tax rate formula: Today (finance and insurance) Xiao (sales of property) 5 (transfer of tangible assets) Fu (service industry) [5%] Transportation (transportation industry) flow (post and telecommunications industry) see (construction industry) Wen (culture and sports industry) [3%] Carnival entertainment industry [20%].

Business Tax Rate:

1.5% for service industries, transfer of tangible assets, sales of real assets, finance and insurance;

2.Transportation, construction, post and telecommunications, culture and sports and other basic industries are encouraged to develop 3%;

3.20% for the entertainment industry.

Local tax: In the policy, the company that "prepares the business of repairing and maintaining the air conditioner" refers to the professional company that is not engaged in production and sales but only engaged in maintenance and repair of the air conditioner after installation and operation, and the income obtained from the maintenance and repair of the first air conditioner after installation and operation shall be levied according to the "construction industry" tax item, and the business tax rate is 3%, rather than the business tax rate of 5% according to the "service industry" tax rate. Another policy is for ** air conditioners, while ordinary air conditioners are taxed according to the "service industry" 1, transfer business tax 5%; 2. 3% of the business tax of the construction industry; 3. The urban construction tax shall be 7% of the business tax; 4. The additional education fee shall be subject to 3% of business tax; 5. The local education fee is surcharged at 1% of the business tax; 6. Land appreciation tax (high tax rate omitted); 7. Stamp duty, procurement, construction, and purchase contracts are affixed to imitate Xian Honghua; 8. Land use tax; 9. Real estate tax; 10. Enterprise income tax25; 11. Individual income tax; 12. Deed tax 3%-5%.

Business tax rate formula: Today (finance and insurance) Xiao (sales of real estate) five ** let intangible assets) Fu (service industry) [5%] Transportation (transportation industry) flow (post and telecommunications industry) see (construction industry) Wen (culture and sports) [3%] Carnival entertainment industry [20%] Business tax rate: 1

For the service industry, the transfer of intangible assets and the sale of immovable property, 5% is applicable to the financial and insurance industry; Tonight's Five Blessings 23% is applicable to basic industries such as transportation, construction, post and telecommunications, and culture and sports, as well as industries that encourage development; Exchange of Experiences 320% for the entertainment industry.

Business tax rate table - in terms of the tax rate, the entertainment industry is 5%-20%; Services. Transfer of intangible assets.

Sale of real estate. Finance: 5%; It is related to people's livelihood, such as the construction industry.

Culture and sports. Transportation industry. Posts and telecommunications: 3%.

The rate of construction business tax is: It is summed up by the following:

1. Business tax: business tax shall be calculated and paid according to the settlement amount of the project, and the tax rate shall be 3%.

2. Individual income tax: individual income tax shall be calculated and paid according to the settlement amount of the project, with a tax rate of 1%.

3. Urban construction tax: urban construction tax is calculated and paid according to business tax, and the urban construction tax rate is 7% if the taxpayer is located in the urban area; 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%.

4. Education fee surcharge: calculated and paid according to business tax, with a tax rate of 3%.

5. Stamp duty: paid according to the calculation of the contract amount of construction and installation projects.

The income from the project is under the tax item of "construction industry", and the tax rate is 3%. I have copied the business tax items and rates table to you, so please read it carefully for yourself. On November 5, 2008, the 34th executive meeting of the People's Republic of China revised and adopted the "Provisional Regulations of the People's Republic of China on Business Tax".

Business Tax Items and Tax Rates Table Tax Items and Tax Rates 1. Transportation 3% 2. Construction 3% 3. Finance and Insurance 5% 4. Posts and Telecommunications 3% 5. Culture and Sports 3% 6. Entertainment 5%-20% 7. Service Industry 5% 8. Transfer of Intangible Assets 5% 9. Sales of Immovable Property 5% The new Interim Regulations on Business Tax no longer explain the specific scope of the nine tax items. The contents of the "Scope of Collection" column will be considered when revising the Annotations to Business Tax Items.

3% business tax for construction and installation industry.

Construction services include: carpentry, masonry, plastering, stonework, painting, rebar and concrete.

The construction industry refers to the material production department composed of various civil engineering construction and installation enterprises as the backbone, specializing in civil engineering, housing construction and equipment installation, as well as engineering survey and design. Its products are buildings, structures and facilities in factories, mines, railways, bridges, ports, roads, pipelines, residences and public facilities.

The business tax rate is the same, and it is paid at 3%. It's just that the construction industry is calculated and paid business tax according to 3% of the project income, while the construction industry labor service is calculated according to the turnover.

"Construction" is a business tax item, and "construction labor" has never been heard of.

1. The construction specified in Article 25 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax refers to the construction and installation industry.

2. The construction industry refers to the construction and installation engineering operations, including construction engineering, installation engineering, repair engineering, decoration engineering and other engineering operations.

The scope of taxation of the construction tax item is the labor services of construction, repair, installation, decoration and other engineering operations provided within the territory of the People's Republic of China.

Construction: refers to the engineering operations of new construction, reconstruction, and expansion of various buildings and structures. This includes various equipment or pillars connected to buildings, operating platforms, kilns, and metal structure engineering operations.

Repair: refers to the construction work of repairing, reinforcing, maintaining and improving buildings and structures to restore their original use value or extend their service life.

Installation: refers to the assembly and placement of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment, including the installation of workbenches, ladders and railings connected to the equipment and the insulation, anti-corrosion, heat preservation, painting and other engineering operations of the installed equipment.

Decoration: refers to the engineering work of decorating buildings and structures to make them beautiful or have specific purposes.

Other engineering operations: refers to various engineering operations other than construction, repair, installation and decoration, such as telecommunications engineering, dredging, drilling (well drilling), demolition of buildings, water conservancy projects, road construction, land leveling, scaffolding, blasting and other engineering operations.

3. Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax (Order No. 52 of the Ministry of Finance and the State Administration of Taxation).

Article 25 Where a taxpayer transfers land use rights or sells immovable property and adopts the method of advance payment, the tax liability shall be incurred on the day of receipt of the advance payment.

If a taxpayer provides construction or leasing services and adopts the method of advance payment, the tax liability shall be incurred on the day of receipt of the advance payment.

If a taxpayer gives away immovable property or land use right to other units or individuals free of charge as mentioned in Article 5 of these Detailed Rules, its tax liability shall occur on the day of the transfer of ownership of immovable property or land use right.

If a taxpayer commits a self-built act as mentioned in Article 5 of these Detailed Rules, its tax liability shall occur at the time when the tax liability for the sale of self-built buildings occurs.

Including the installation work, the installation work is calculated as a supporting service fee.

Construction tax rate, levy rate and tax jurisdiction:

1.Withholding Taxes.

1) General taxpayers provide construction services across counties (cities and districts).

If a general taxpayer applies the general tax calculation method to the construction services provided by a general taxpayer across counties (cities and districts), the prepayment tax shall be calculated at a pre-levy rate of 2% based on the balance of the total price obtained and the off-price expenses after deducting the subcontract payment paid.

Tax payable = (full price and off-price costs - subcontract payment paid) (1+11%) 2%.

If a general taxpayer provides construction services across counties (cities and districts) and chooses to apply the simplified tax calculation method to calculate the tax, the prepaid tax shall be calculated at a rate of 3% based on the balance of the total price obtained and the off-price expenses after deducting the subcontract payment paid.

Tax payable withholding = (full price and off-price expenses - subcontract payment paid) (1+3%) 3%.

2) Small-scale taxpayers provide construction services across counties (cities and districts).

Small-scale taxpayers who provide construction services across counties (cities, districts) shall calculate the prepaid tax at a rate of 3% for the balance of the total price and off-price expenses obtained after deducting the subcontract payment paid.

Tax payable withholding = (full price and off-price expenses - subcontract payment paid) (1+3%) 3%.

If the balance of all the price and off-price expenses obtained by the taxpayer after deducting the subcontract payment paid is negative, it can be carried forward to the next prepayment of tax and continue to deduct.

Taxpayers shall calculate the tax payable in advance according to the project separately and pay it in advance separately.

The construction industry refers to construction and installation engineering operations. The specific scope of taxation includes the following five items:

1. Construction refers to the engineering operations of new construction, reconstruction, expansion, and various buildings and structures, including the installation or installation of various equipment or pillars and operating platforms connected to buildings, as well as various kilns and metal structure engineering operations.

2. Installation refers to the assembly and placement of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment, including the installation of workbenches, ladders and railings connected to the equipment and the insulation, anti-corrosion, heat preservation, painting and other engineering operations of the installed equipment.

3. Repair refers to the repair, reinforcement, maintenance and improvement of buildings and structures, and refers to the engineering operation of restoring the original use value or extending its service life.

4. Decoration refers to the engineering operation of decorating buildings and structures to make them beautiful or have specific purposes.

5. Other engineering operations refer to various engineering operations other than construction, installation, repair and decoration engineering operations, such as telecommunications engineering, water conservancy engineering, road construction, dredging, drilling (drilling wells), demolition of buildings, land leveling, scaffolding, blasting and other engineering operations.

A business tax rate of 3% is applied to the construction tax.