What is the construction business tax rate and what is the construction business tax rate? How is it

After the VAT reform, the business tax rate of the construction industry is: the output tax is calculated according to the tax rates of 10% and 3% in the "Implementation Measures for the Pilot Project of Replacing Business Tax with Value-Added Tax".

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%.

1. General taxpayers can choose to apply the simplified tax calculation method for the construction services provided by the contractor.

2. General taxpayers can choose to apply the simplified tax calculation method for the construction services provided by the project A. A supply project refers to a construction project in which all or part of the equipment, materials and power are purchased by the project employer.

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

From March 30, 2016, the business tax was changed to value-added tax, and the business tax no longer existed.

According to Document No. 36 of 2016, general taxpayers of construction are applicable to enterprises under the general tax calculation law, and the VAT rate is 11%; For general taxpayers and small-scale taxpayers, the VAT rate is 3%.

The business tax rate for construction and installation enterprises is 3%.

Construction business tax rate: 3%. (According to the calculation of 3% of the project income, the business tax shall be paid.) Calculation method: The general contractor can deduct the turnover of the construction invoice issued by the subcontractor. The subcontractor pays a business tax of 3% of the subcontracted business.

For example, the total contract is 1,000 yuan, of which 600 yuan is subcontracted.

Subcontracting business tax: 600*3%=18

General contracting business tax :(1000-600)*3%=12 Taxpayers and withholding agents of the construction industry:

1. The taxpayers of the construction industry are the units and individuals that provide taxable services in the construction industry within the territory of the People's Republic of China.

Special provisions: If the construction and installation business is subcontracted or subcontracted, the subcontractor or subcontractor shall be a taxpayer.

2. If the construction project implements general contracting and subcontracting, the general contractor shall be the withholding agent.

If a taxpayer provides taxable services in the construction industry, regardless of whether the project is subcontracted or not, the tax authorities may act as withholding agents of business tax for construction units and individuals:

1) The taxpayer engages in cross-regional projects to provide taxable services in the construction industry.

2) The taxpayer has not gone through tax registration or temporary tax registration in the place where the labor service occurs.

The tax rate for construction work is 11%.

Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax (CS 2016 No. 36): Annex 1 "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax":

Article 15 Value-added tax rates:

1) In the event of taxable behavior of a taxpayer, the tax rate shall be 6 except for the provisions of subparagraphs (2), (3) and (4) of this Article.

2) Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, tax rate of 11%.

3) Provision of tangible movable property leasing services, with a tax rate of 17%.

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 fully 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 project, and the payment of business tax has been changed to the payment of value-added tax.

The "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax", "Provisions on Relevant Matters Concerning the Pilot Program of Replacing Business Tax with Value-Added Tax", "Provisions on the Transitional Policy of the Pilot Program of Replacing Business Tax with Value-Added Tax" and "Provisions on the Application of Zero-rated VAT and Exemption Policies to Cross-border Taxable Activities" are hereby issued to you, please follow them.

If the general taxpayer chooses the simple VAT levy rate of 3%, the general taxpayer will be 9%.

Cai Shui [2003] No. 16, "When a gas company or a unit that produces or sells goods or provides VAT taxable services, when selling goods or providing VAT taxable services, the fund-raising fees (including the initial installation fee for pipeline gas fund-raising), handling fees, and collection of goods collected by gas companies and units providing value-added taxable services from the purchaser on behalf of the relevant departments are value-added tax-added charges and shall be subject to value-added tax, not business tax."

Guo Shui Han 2002 No. 105 approved the Guangdong Provincial Local Taxation Bureau, "Pipeline gas fund-raising fee (initial installation fee) is a one-time fee charged to users in the process of application and installation for the construction and technical transformation of pipeline gas projects. According to the provisions of the current business tax policy, the camp and dispatch business tax shall be levied on the pipeline gas collection fee (initial installation fee) according to the construction industry tax item."

The scope of taxation stipulated in the construction tax heading:

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 all kinds of equipment connected to buildings, such as solds or pillars, 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 returned, 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.

The above content refers to: Encyclopedia - Construction Industry Business Tax.