How to write the tax rate of hydropower professional subcontracting

1. The tax rate of electricity charges is 17%, and the power supply bureau also issues special invoices, which can be deducted by enterprises.

Water bills are generally issued as ordinary invoices, with a tax rate of 6%, but they are not special invoices and are not deducted.

The VAT rate is the ratio of the VAT tax to the sales of goods or taxable services, and is the scale for calculating the VAT on goods or taxable services.

2. Basic classification of VAT rates:

1) Except for the provisions of items 2 and 3 below, the tax rate for goods sold or imported by taxpayers shall be 17%. Land Appreciation Tax.

2) The tax rate for the sale or import of the following goods by taxpayers is 13%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use, books, newspapers, magazines, feed, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products, and other goods specified in the regulations.

3) The tax rate for the export of goods by taxpayers is zero; However, unless otherwise specified.

4) The tax rate for processing, repair and repair services provided by taxpayers is 17%. Taxpayers concurrently engaged in goods or taxable services at different tax rates shall separately account for the sales of goods or taxable services at different tax rates. If the sales amount is not separately calculated, the higher tax rate shall be applied.

Hydropower projects also belong to the construction category, with a VAT rate of 11%.

Legal analysis: Under normal circumstances, professional subcontracting is contracted labor and materials, the VAT rate is 9%, the levy rate is 3%, and the conditions for choosing the simple tax calculation method are basically the same as those of the general construction contractor, either the old project, or the A supply project, or the clear contractor project, and there is no mandatory and simple condition. If there is a specific professional subcontracting, such as the sale of self-produced goods and the provision of construction services, invoices for the sale of goods (13%) and construction and installation (9%) are issued separately.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following personal income shall be subject to individual income tax: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of confiscated property in wealth; Sell or accept (ix) by chance.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

As for the tax rate of professional subcontracting and labor subcontracting, my explanation is as follows: (1) According to Cai Shui 2021 No. 36, the tax rate (levy rate) that labor subcontractors can choose from under different subcontracting modes is different. Specifically:

If the labor subcontractor chooses to apply the simplified tax calculation method in the mode of clearing contractors, the levy rate is 3%; If you choose the general tax calculation method, the VAT rate is 11%. If the labor subcontracting mode including the first supply chooses to apply the simplified tax calculation method, the levy rate is 3%; If you choose the general tax calculation method, the VAT rate is 11%. Labor subcontracting other than the liquidation contractor and the project for the first supply shall be subject to the general tax calculation method, and the applicable VAT rate shall be 11%.

If the labor subcontractor is a small-scale taxpayer, the levy rate will be 3% after the "VAT reform". 2) According to the Notice of the Ministry of Finance and the State Administration of Taxation on Further Clarifying and Comprehensively Promoting the Policies of the "VAT Reform" Pilot Program on Labor Dispatch Services and Toll Road Toll Deduction (CS 2021 No. 47) (hereinafter referred to as "CS 2021 No. 47") and Cai Shui 2021 No. 36, the tax rates for labor dispatch services after the "VAT Reform" are as follows: General taxpayers who provide labor dispatch services shall take all the prices and off-price expenses obtained as sales, and 6% according to the general tax calculation method The VAT rate is calculated and paid.

General taxpayers choose to pay the difference in tax, and the balance after deducting the wages and benefits paid by the agency to the labor dispatch employees and the social insurance and housing provident fund for them is the sales amount, and the VAT is calculated and paid at the rate of 5% according to the simplified tax calculation method. Small-scale taxpayers who provide labor dispatch services shall take all the prices obtained and off-price expenses as their sales amounts, and calculate and pay VAT at a rate of 3% according to the simplified tax calculation method. Small-scale taxpayers choose to pay the difference in tax, and the balance after deducting the wages and benefits paid by the agency to the dispatched employees and the social insurance and housing provident fund for them is the sales amount, and the VAT is calculated and paid at the rate of 5% according to the simplified tax calculation method.

Taxpayers who choose to pay tax on the difference shall not issue special VAT invoices, but may issue ordinary invoices if they collect fees from the employing unit for the payment of wages and benefits to the dispatched employees and the handling of social insurance and housing provident fund for them.

Under normal circumstances, professional subcontracting is contracted labor and materials, the VAT rate is 9%, the levy rate is 3%, and the conditions for selecting and carefully selecting the simple tax calculation method are basically the same as those of the general construction contractor. If there is a specific professional subcontracting, such as the sale of self-produced goods and the provision of construction services, it is necessary to issue separate invoices for the sale of goods (13%) and construction and installation (9%).

Legal analysis: From May 1, 2016, the business tax will be changed to value-added tax. The tax rate for small-scale taxpayers of construction projects is 3%, and the VAT rate for general taxpayers is 11%.

Legal basis: "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 2 The term "domicile in China" as used in the Individual Income Tax Law refers to habitual residence in China due to household registration, family and economic interests; The so-called income obtained from within China and outside China refers to **income within China and **income outside China, respectively.

Legal analysis: For purely labor subcontracting, you can choose the simplified tax calculation method, and the VAT rate is 3%. However, if the general contractor contract requires the use of the general tax method, the VAT rate is 11%.

According to the laws of our country, the contractor shall pay 5% business tax and 1% individual income tax. However, due to the different economic levels of specific places, the tax rate to be paid may also be different, and the specific situation should be determined according to the actual local situation.

Legal basis: Individual Income Tax Law of the People's Republic of China Article 3 The tax rate of individual income tax:

1) Applying a progressive tax rate of 3% to 45% on the income taken by the gods (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%. Huai Tsai.

The tax rates for engineering professional subcontracting contracts are as follows:

1. If the labor subcontractor chooses to apply the simplified tax calculation method in the mode of liquidation, the levy rate is 3%; If you choose the general tax calculation method, the VAT rate is 11%.

2. If the labor subcontracting mode including the first supply chooses to apply the simplified tax calculation method, the levy rate is 3%; If you choose the general tax calculation method, the VAT rate is 11%.

3. Labor subcontracting other than the clearance contractor and the project for the first supply shall be subject to the general tax calculation method, and the applicable VAT rate shall be 11%.

4. If the labor subcontractor is a small-scale taxpayer, the levy rate will be unified at 3% after the "VAT reform".

The main points of the review of the subcontracting of the engineering profession are as follows:

1. Pay attention to reviewing the qualifications of subcontractors.

2. Pay attention to reviewing the scope of responsibility of the subcontractor. The contractor of the subcontracted project shall be responsible to the employer of the subcontracted project for the project it has contracted in accordance with the provisions of the subcontract. The employer of the subcontracted project and the contractor of the subcontracted project shall be jointly and severally liable to the construction unit for the subcontracted project.

General contract terms: refers to the terms of the general construction contract signed between the employer and the contractor.

3. Pay attention to reviewing the relationship between the contractor, the general contractor and the subcontractor, and agree on the relationship between the subcontractor, the employer and the contractor.

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 11 Individual income tax shall be calculated on an annual basis for the comprehensive income obtained by resident individuals; If there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis; If it is necessary to handle the final settlement, the final settlement shall be handled within March 1 to June 30 of the following year in which the income is obtained. The withholding and prepayment measures shall be formulated by the competent tax authorities.

If a resident individual provides the withholding agent with special additional deduction information, the withholding agent shall deduct the tax withheld and paid on a monthly basis in accordance with the provisions and shall not refuse.

If a non-resident individual obtains income from wages and salaries, remuneration for labor services, author's remuneration and royalties, and has a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis, and shall not handle the final settlement.