How is the corporate income tax rate of construction and security industry 2 25 calculated

The enterprise income tax rate is the quantitative relationship or ratio between the amount of income tax payable by the enterprise and the tax base, and it is also an important indicator to measure the level of enterprise income tax burden of a country, and is the core of the enterprise income tax law. The corporate income tax rate is generally 25%. For qualified small and low-profit enterprises, the income tax rate is generally 20%.

For high-tech enterprises supported by the state, the income tax rate is generally 15%. Non-resident enterprises pay corporate income tax on their income in China, and the applicable tax rate is 20%. For PE premium investment enterprises, the income tax rate is generally around 40%.

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The assessed taxable income rate of 9% multiplied by the corporate income tax rate of 25% is equal to the levy rate. The problem is that the State Administration of Taxation has determined that the taxable income rate of the construction industry is 8% and 20%, which is too large, there is no detailed standard, the collection standards are different in different places, and the operation space is too large, so there are more problems.

Is the approved levy rate 9%, multiplied by 25%.

Approved collection. The construction and installation enterprises that implement the verification and collection shall assess the taxable income at the rate of 8% of the taxable income, and calculate and pay the enterprise income tax at the rate of 25% according to the actual situation. (i.e. 2% of turnover).

The tax amount is calculated on the basis of the total adjusted profit. Tax rate: 18% for less than 30,000 yuan (including 30,000 yuan), 27% for 30,000-100,000 yuan (including 100,000 yuan), and 33% for more than 100,000 yuan.

Other Tax Rates for Construction: Business Tax: 3%.

Urban construction tax: 5% of the business tax. Education Fee Surcharge:

Taxed at 3% of the sales tax.

Tax payable = original value of taxable property * (1 - deduction ratio 10% to 30%) * tax payable = rental income * 12%.

The corporate income tax rate for the construction industry is 25%. The enterprise income tax rate is the quantitative relationship or ratio between the amount of income tax payable by the enterprise and the tax base, and it is also an important indicator to measure the level of enterprise income tax burden of a country, and is the core of the enterprise income tax law.

Article 3 of the Enterprise Income Tax Law of the People's Republic of China Resident enterprises shall pay enterprise income tax on their income within and outside China. If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise. If a non-resident enterprise has not set up an institution or place in China, or if it has established a Zhengmo institution or place but the income obtained has no actual connection with the institution or place it has set up, it shall pay enterprise income tax on its income in China.

Article 28 of the Enterprise Income Tax Law of the People's Republic of China shall levy enterprise income tax at a reduced rate of 20 for small and low-profit enterprises that meet the requirements. High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15. Article 4 of the Enterprise Income Tax Law of the People's Republic of China stipulates that the tax rate of enterprise income tax is 25.

The applicable tax rate for non-resident enterprises to obtain the income specified in paragraph 3 of Article 3 of this Law is 20.

The corporate income tax rate for the construction industry is 25%. The enterprise income tax rate is the quantitative relationship or ratio between the income tax payable by the enterprise and the tax base, and it is also an important indicator to measure the level of enterprise income tax burden of a country, and is the core of the enterprise income tax law.

Article 5 of the Enterprise Income Tax Law of the People's Republic of China The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses allowed to be made up in previous years. Article 8 of the Enterprise Income Tax Law of the People's Republic of China shall allow the deduction of reasonable expenses actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, when calculating the taxable income.

According to the profit margin of 10%, that is, turnover * 10% = total profit.

Total profit * 25% (corporate income tax rate) = construction and installation industry corporate income tax rate.

Collected in advance at a taxable income rate of 10%. 10%*25%=。

If the construction enterprise only has a cross-regional project department, the project department shall make on-site prepayment to the competent tax authority where the project is located. After deducting the enterprise income tax that has been prepaid by the project department, the head office shall follow the following rules"Aggregate liquidation"principle, on its balance to pay. The payment method is:

According to the actual operating income of the project, the head office shall pre-distribute the enterprise income tax to the location of the project on a monthly or quarterly basis, and the project department shall prepay it to the local competent tax authority, and the tax authority at the place where the project will collect the enterprise income tax in advance according to the ratio of the actual operating income of the project, and this part of the tax will reduce the actual prepayment of tax at the location of the head office.

The enterprise income tax collection rate of the enterprise is assessed and levied for the enterprise income tax. The enterprise income tax payable of the enterprise subject to verification and collection = total income * verified income rate * applicable tax rate of 25%, that is: enterprise income tax payable = total income * levy rate.

Levy rate = approved income rate * applicable tax rate of 25%, the approved income rate is generally determined to be 10% for construction and installation enterprises, therefore, the enterprise income tax payable = total income * 10% * 25% = total income *

This is an estimated figure, the theory of which is that 10% of the income is profit, and the income tax rate is 25%, 10%*25%=.

The enterprise income tax collection rate of the enterprise is assessed and levied for the enterprise income tax.

The enterprise income tax payable of the enterprise subject to verification and collection = total income * verified income rate * applicable tax rate of 25%, that is: enterprise income tax payable = total income * levy rate.

Levy rate = Verified income rate * Applicable tax rate of 25%.

The approved income rate is generally determined to be 10% for construction and installation enterprises, therefore, the enterprise income tax payable = total income * 10% * 25% = total income * <>

The local taxation bureau determines that the profit margin of our construction enterprise is 8%, and then levies the enterprise income tax at 25% of the profit. 8%*25%=2%

This is an estimate.

The theory is that 10% of revenue is profit (industry profit margins in China are average).

The income tax rate is 25%.

Our construction and installation industry is 5, pre-payment when invoicing!