The tax paid for interior design is a national tax or a local tax

If it is pure design, pay business tax.

In the "decoration" industry, after replacing business tax with value-added tax, the receipt of invoices should be handled by the national tax to which it belongs.

With the approval of the first country, since May 1, 2016, the pilot project of replacing business tax with value-added tax (hereinafter referred to as "replacing business tax with value-added tax") has been comprehensively launched nationwide, and all business tax taxpayers in the construction industry, real estate industry, financial industry, and life service industry have been included in the scope of the pilot, and the payment of business tax has been changed to the payment of value-added tax, which is the responsibility of the competent state taxation authorities.

The Provisional Regulations of the People's Republic of China on Value-Added Tax divide taxpayers into general taxpayers and small-scale taxpayers according to the size of their business scale and whether their accounting is sound. Value-added tax implements the system of deducting tax with special VAT invoices, which requires accurate accounting of output tax, input tax and tax payable. Decoration and decoration services belong to a category under construction services, and the amount of all the prices and off-price expenses obtained by general taxpayers for providing construction services after deducting the subcontract payment paid is the sales amount, and the VAT is calculated at a rate of 11%; For the project of clearing contractor and material supply, you can choose the simple tax calculation method and levy VAT at the rate of 5%.

For construction and security enterprises that have not implemented the VAT reform, they do not need to pay the national tax, and the local tax shall pay business tax + urban construction tax + education surcharge + local education surcharge, etc.

For the construction and security enterprises that implement the VAT reform, the national tax shall pay value-added tax, and the local tax shall pay urban construction tax + education surcharge + local education surcharge, etc.

In addition, regardless of whether the business tax is replaced by value-added tax or not, corporate income tax, individual income tax, stamp duty, vehicle and vessel use tax or vehicle and vessel license use tax must be paid for those who have commercial vehicles, and land use tax or real estate tax must be paid for those who have independent office space.

Local taxes and national taxes are available! The key is to see what the owner asks you to drive? It's generally a land tax!

Decoration tax belongs to business tax (tax), construction industry (tax item), decoration (subhead), and the taxpayer stipulated in the tax law is the contractor who contracts the decoration business, so the decoration tax should be borne by the contractor.

However, in actual business, there may be a phenomenon that the contractor directly inflates the decoration price and includes the tax in the total price, that is, the tax burden is passed on to the decoration owner.

There is no tax to pay for renovations.

At present, there are five main fees that Chinese buyers need to pay to buy a new house, including deed tax, house maintenance**, property management fee, ownership registration fee and transaction fee. It is advisable for home buyers to understand how these five taxes are calculated in advance before paying them.

According to the provisions of Document No. 36 of 2016, the decoration industry belongs to the construction category, and the VAT rate is 11% of the general tax law for general taxpayers, and 3% for general taxpayers and small-scale taxpayers.

After the VAT reform, VAT is paid in the national tax.

Value-added tax is declared and paid in the national tax, and additional taxes (urban construction tax, education surcharge, local surcharge) are declared and paid in the local tax.

The environmental protection tax is currently levied by the local tax department**, and the environmental protection tax was first proposed by British economists.

It is mainly carried out for factories and enterprises that emit a large amount of air pollution, soil pollution, and chemical pollution. Collection of environmental taxes.

The taxes and fees collected are distributed by the state to further protect the environment.

The invoice for the decoration fee is issued for the land tax, not the national tax. There is a strict distinction between invoicing and local taxation.

Decoration fees, which belong to the construction and installation industry, should be subject to business tax. Business tax is a tax taken from local tax, so it is necessary to pay tax to local tax and issue local tax invoices.

The invoice of the decoration company belongs to the type of ticket managed by the local taxation bureau and should be purchased at the local taxation bureau.

If you pay VAT, you have to pay tax to the national tax and go to the national tax to issue an invoice.

Renovation should be invoiced for land tax.

Generally, what you negotiate with customers is the tax-included price, for example, business analysis: suppose you do a project, the negotiated price is 100,000 yuan, your cost is 50,000 yuan, if you are in the local tax, according to the tax rate you provide, you need to pay tax 10,000 yuan (10*, your profit is 10,000 yuan. If you are in the national tax, according to the tax rate you provide, you need to pay VAT 10,000 yuan (10*, urban construction and surcharge about 10,000 yuan, your profit is 100,000 yuan.

According to the above analysis, the national tax is cost-effective. But only if the tax rate you offer is okay.

It seems that if there is a sale, you should go through the national tax registration.