What are the tax saving methods for construction and installation enterprises?

Construction and installation costs refer to all the expenses incurred by construction enterprises for the development of a certain number of commercial houses, which can be roughly divided into three parts in terms of their use:

1. Land, civil engineering, equipment costs, which is the main content of construction development costs, roughly accounts for 80% of the total cost, of which the important is land costs.

2. Supporting and other platform fees mainly refer to water, electricity, gas, community greening and roads, municipal and public construction supporting fees and other living service facilities. There are many kinds of such charging items, the standards are different, many projects are implemented by monopoly enterprises or institutions, the arbitrariness is very strong, the standards are generally high, 3, three costs, building development has the characteristics of long construction cycle, large investment amount, high investment risk. Therefore, most development enterprises must solve the need for funds through bank loans, so that a large amount of interest expenses will be generated, in addition to a large amount of sales advertising and intermediary costs, how to account for this part of the cost, to correctly calculate the development of technology, reflect the business results, will play a very important role.

In order to facilitate enterprises from all over the country to settle in, North Jiangsu Development Zone provides one-stop services for enterprises in North Jiangsu Development Zone. The Enterprise Investment Service Center of North Jiangsu Development Zone provides enterprises with services such as industrial and commercial handling, tax registration and invoice matters.

As long as the enterprise is registered in a low-lying tax area (registered type, no on-site office), handle **** (new company or branch):

VAT: 50%-70% of the incentive local retention (50%)

Corporate income tax: 50%-70% of the incentive local retention (40%)

If you want to reduce the tax burden, you must first choose a good tax-saving platform, tax-saving network 123 has a stable tax depression park, as well as a variety of tax financing methods such as entrusted collection, sole proprietorship, flexible employment, verification and collection, self-employed, etc., and the most important thing is to be able to provide one-to-one service, because the situation of each enterprise is different, and tax planning must be customized.

Legal analysis: construction enterprises should pay 3% of business tax, 7% of urban construction tax, 3% of education fees, and various **, if it is a general construction contract, it is necessary to withhold and pay subcontracting business tax, as well as stamp duty, enterprise income tax and individual income tax according to the contract price. Business tax is a tax levied on the turnover of units and individuals who raise taxes on services, transfer intangible assets or sell immovable property within the territory of China.

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

Article 19 Taxpayers and withholding agents shall set up account books in accordance with the relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation, and shall keep accounts and carry out accounting according to legal and valid vouchers.

Article 35 Under any of the following circumstances, the taxation authorities shall have the right to verify the amount of tax payable by a taxpayer: (1) it is not necessary to set up account books in accordance with the provisions of laws and administrative regulations; (2) Where account books should be set up in accordance with the provisions of laws and administrative regulations, but have not been set up; (3) Destroying account books without authorization or refusing to provide tax payment materials; (4) Although account books are set up, the accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts; (5) Where a tax liability arises, and the tax declaration is not completed within the prescribed time limit, and the tax authorities order the tax declaration to be made within the time limit, but the tax declaration is still not made within the time limit; (6) The tax basis declared by the taxpayer is obviously low and there is no justifiable reason. The specific procedures and methods for the tax authorities to verify the tax payable shall be prescribed by the competent tax authorities.

1. For construction services provided in the form of contractors (the construction party does not purchase the materials required for the construction project or only purchases auxiliary materials, and collects labor costs, management fees or other fees), it can choose to apply the simplified tax calculation method to calculate the tax, and the balance of the total price and off-price expenses obtained after deducting the subcontract payment paid is the sales amount. 2. For the construction services provided for the project (all or part of the equipment, materials and power are purchased by the project employer), the simplified tax calculation method can be applied to calculate the tax, and the balance of the total price and off-price expenses obtained after deducting the subcontract payment paid is the sales amount. 3. For the construction services provided for the old construction projects, the simplified tax calculation method can be applied to calculate the tax, and the balance of the total price obtained and the off-price group expenses after deducting the subcontract payment paid is the sales amount.

Old construction projects refer to: real estate projects with a contract start date specified in the Construction Permit for Construction Projects before April 30, 2016; Construction projects that do not indicate the date of commencement of the contract or have not obtained the construction permit but the commencement date indicated in the construction contract is before April 30, 2016.