What is the tax to be paid for individual contracted construction project services?

The project contractor shall go to the tax department to issue an invoice for the labor fee of the project and pay the value-added tax, and the tax rate is 3% of the specific taxes: 1. Value-added tax, the tax rate is 3%, 2. The urban construction tax shall be paid according to the actual payment (business tax + value-added tax + consumption tax). The tax rates are set according to the location of the taxpayer as follows:

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 (business tax + value-added tax + consumption tax);

4. The local education fee surcharge shall be paid at 2% of the actual payment (business tax + value-added tax + consumption tax);

5. Water conservancy**, according to 1% of the actual payment (business tax + value-added tax + consumption tax);

7. Stamp duty shall be charged at 3/10,000 of the amount of the lease contract.

8. Individual income tax (tax rate 1%-2%, slightly different from place to place) <>

Hello, individuals need to pay 3% VAT to tax construction project services, and each person can only issue ordinary invoices, complete the project settlement costs in accordance with the contract agreement, and issue and pay taxes according to the actual amount.

Individual contracting labor and reputation project tax payment:

When an individual contracts a project, the project contractor shall go to the He section of the tax to open an invoice for the labor expenses of the project and pay the value-added tax, and the tax rate is 3%.

Specific taxes: 1. Value-added tax, with a tax rate of 3%, 2. Urban construction tax, which is paid according to the actual payment (value-added tax + consumption tax). The tax rates are set according to the location of the taxpayer as follows:

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. Education fee surcharge, according to the actual payment (value-added tax + consumption tax) 3% of the payment, 4, local education fee surcharge, according to the actual payment of (value-added tax + consumption tax) 2% of the payment, 5, water conservancy**, according to the actual payment of (value-added tax + consumption tax) 1% of the payment, 7, stamp duty, according to the lease contract amount of three-thousandths of the collection, 8, personal income tax (tax rate 1%-2%, slightly different from place to place).

Need. 1. Generally speaking, individual contracted projects also need to pay taxes in accordance with regulations, and there are many types of taxes.

2. Common taxes include value-added tax, urban maintenance and construction tax, education surcharge, water conservancy**, stamp duty, personal income tax, etc.

3. The payment of various tax rates in Qingju is as follows:

1) The VAT rate payable is 3%;

2) The urban maintenance and construction tax payable shall be paid according to the sum of the value-added tax and consumption tax actually paid. The tax rate is determined according to the provisions of the taxpayer: if the taxpayer is located in the urban area, the tax rate is 7%, if the taxpayer is located in the county or town, then the tax rate is 5%, if the taxpayer is located in the countryside, then the tax rate is 1%, and if the location of the 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 surcharge payable on education fees shall be paid at the rate of 3% of the sum of the VAT and consumption tax actually paid;

4) The local education fee surcharge payable shall be paid at the rate of 2% of the sum of the VAT and consumption tax actually paid;

5) The water conservancy ** payable shall be paid at the rate of 1% of the sum of the VAT and consumption tax actually paid;

6) The stamp duty payable shall be charged at the rate of 3/10,000 of the amount of the lease contract;

7) The personal income tax rate payable is 1% to 2% (the individual income tax rate varies slightly from place to place).

Form of labor subcontracting:

1. Bring your own labor.

Bring your own labor contracting. In principle, the labor personnel are recruited by the foreman, the accommodation, food, and transportation of the personnel are managed by the enterprise in a unified manner, and the wages are paid by the foreman of the enterprise supervision or the salary payment table prepared by the foreman is directly paid by the enterprise.

2. Scattered labor.

Scattered labor contracting. It refers to the temporary employment of enterprises, which is often the temporary recruitment of workers for a project.

3. Organized labor services.

Organized labor subcontracting. It refers to the contracting of labor services from the general construction contractor or the specialized contractor in the form of an enterprise.

Labor contracting refers to the labor economic activities of enterprises to complete foreign contracted projects by their own employees. In labor contracting, the contracting enterprise obtains the project and contracting fees from the employer, earns profits and pays labor remuneration to the workers, and the workers have no relationship with the employer.

Legal basis

Construction Law of the People's Republic of China

Article 26 Units contracting construction projects shall hold qualification certificates obtained in accordance with the law and undertake projects within the scope of business permitted by the bank for their qualifications.

It is forbidden for construction enterprises to exceed the business scope permitted by the qualification level of the enterprise or to contract projects in the name of other construction enterprises in any form. It is forbidden for construction enterprises to allow other units or individuals to use their qualification certificates and business licenses in any form to contract projects in the name of their own enterprises.

Every citizen has the obligation to pay taxes, and individuals have to pay taxes for contracting projects. The taxes paid for individual projects include business tax, urban construction tax, education surcharge, stamp duty, personal income tax, enterprise income tax, real estate tax, land use tax, etc.

Legal basis

Article 2 of the Administrative Measures for the Registration of General VAT Taxpayers.

If a VAT taxpayer (hereinafter referred to as a "taxpayer") whose annual taxable sales amount exceeds the standard for small-scale taxpayers prescribed by the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as the "prescribed standard"), in addition to the provisions of Article 4 of these Measures, it shall register as a general taxpayer with the in-charge tax authorities.

The annual taxable sales amount mentioned in these measures refers to the cumulative sales amount subject to VAT during the business period of no more than 12 consecutive months or four quarters, including the sales amount of tax declaration, the sales amount of audit and supplement, and the sales amount adjusted by tax assessment.

For taxpayers who have deductible items for the sale of services, intangible assets or immovable property (hereinafter referred to as "taxable activities"), the annual taxable sales amount of their taxable activities shall be calculated according to the sales amount before deduction. The sales amount of intangible assets and transfer of immovable property incidentally incurred by taxpayers shall not be included in the annual taxable sales amount of taxable acts.

Legal analysis: Go to the tax bureau to issue invoices for project labor fees and pay VAT, and the tax rate is 3%.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Go to the tax bureau to issue an invoice for project labor expenses and pay value-added tax, and the tax rate is 3%. Specific taxes: 1. Value-added tax, with a tax rate of 3%, 2. Urban construction tax, according to the actual payment (business tax + value-added tax + consumption tax).

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 (business tax + value-added tax + consumption tax); 4. The local education fee surcharge shall be paid at 2% of the actual payment (business tax + value-added tax + consumption tax); 5. Water conservancy**, according to 1% of the actual payment (business tax + value-added tax + consumption tax); 7. Stamp duty shall be charged at 3/10,000 of the amount of the lease contract. 8. Individual income tax Article 5, Paragraph 3 of the Provisional Regulations on Business Tax If a taxpayer subcontracts a construction project to another unit, the balance of the full price obtained and the off-price expenses after deducting the subcontract payment paid to other units shall be the turnover. Article 9: Units refer to enterprises, administrative units, public institutions, military units, social organizations, and other units.

Therefore, if a taxpayer subcontracts a construction project to an individual or self-employed person, the subcontracting payment paid by the taxpayer cannot be deducted.