建筑企业需缴纳的税种

建筑企业需缴纳的税种 Construction and installation industry refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical equipment and other experimental equipment assembly and arrangement of engineering work, including connected to the equipment and work table, ladder, handrail installation project and installed equipment insulation, anti-corrosion, insulation and paint engineering work, etc.. I. sales tax Business tax is based on the taxpayer to provide engineering services, to collect all the cost of customers and the total cost, also known as turnover. The tax item is "construction industry - Installation", with a tax rate of 3%. Calculation formula: tax payable = turnover * tax rate. Where the press "construction - Installation" tax business tax on the construction and installation engineering contracting business, are the sub projects total business tax withholding agents. After the business tax withholding agent has withheld the business tax, it shall declare the tax to the competent tax authorities in accordance with the relevant provisions of the current tax payment place. According to the Interim Regulations on business tax of article fifth (three) general contractor "of the construction industry will subcontract or sublet, according to the project total contract sum less to pay the balance of the sub - contractors price for turnover, engineering construction and installation engineering contract firms contracting business, i.e. the project construction units and contract firms signed a contract for the construction and installation business, regardless of whether to participate in the construction, shall be in accordance with the" construction "tax levy business tax. The construction contract firms does not sign contracts for contracted construction and installation projects with the construction units, but it is only responsible for the organization and coordination of the works. The business tax of the project contract firms is levied according to the service tax items. The construction enterprise to contractor or contractor form material purchasing materials in construction, repair, decoration and other engineering work, no matter how the settlement, the turnover shall include the use of raw materials and other engineering materials and power prices. But for the construction enterprises to ensure the package in the form of project income, in accordance with the actual business income, business tax levied. For foreign institutions general contracting of construction and installation engineering: business tax according to the Interim Regulations of article eleventh (two) "construction and installation business subcontracted or subcontract, the general contractor shall be the withholding agents and business tax provisional regulations of the detailed rules for the implementation of article twenty-ninth (a)" overseas units or individuals within the territory of taxable the behavior in the territory have not established business institutions, the tax payable shall be the withholding agent to agent; no agents, the transferee or purchasers for provisions of the withholding agent ", the general contractor is the overseas institution building installation engineering, if the agency does not have offices within the territory of the territory is the institutions responsible for the payment of the contractor is responsible for withholding business tax, subcontract or subcontracting business tax; if the agency does not have a mechanism in the territory, but the agent, whether or not The contracted project is subcontracted or subcontract, all business taxes payable by the project if the withholding agent; institutions in China not institutions, and no agents, regardless of the general contracting project is subcontracted or subcontract, all engineering payable business tax payable by the construction unit shall. For enterprises (units) attached to the construction and installation enterprises to undertake the construction and installation of enterprises (units), and if the construction and installation enterprises are independent accounting units, business tax should be levied. If the construction and installation enterprises belong to the non independent accounting units, according to the "People's Republic of China implementation of the Interim Regulations on business tax rules" Eleventh "obligations of business tax units for taxable activities and collect money, goods or other economic benefits to other units, including the provision of independent accounting units and non independent accounting unit where, with the unit settlement price, regardless of whether the budget estimate (pre), regardless of whether the project price shall include business tax, business tax and the unit price; no settlement, not the business tax. Green projects are often associated with construction projects, or are themselves part of a construction project, so they are levied on construction projects in accordance with the "construction industry - other works". Two, urban construction and maintenance tax The tax base for the urban maintenance and construction tax is the tax amount actually paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = sales tax * tax rate. Taxpayers in different regions have different rates of taxation. Where the taxpayer is located in the city, the tax rate is 7%; The taxpayer is located in the county, towns and industrial and mining areas within the scope of the tax rate is 5%; The location of the tax obligatory party is not within the scope of item 1, and the tax rate is 1%; Three. Additional educational fees The additional tax is based on the actual amount of tax paid by the taxpayer, with an additional rate of 3%. Formula: should pay additional education fee payable business tax payable = x rate. Four, enterprise income tax The object of Taxation of enterprise income tax is the income of project income obtained by taxpayers providing project work and other income. The tax rate is 33%. Basic formula: taxable income = total amount of income, one deduction of the amount of the project. Income tax payable = taxable income * tax rate. Two preferential tax rate, which is also provided in the taxable income in 30 thousand yuan (including 30 thousand yuan) following the reduction is calculated and paid at the rate of 18%; annual taxable income of more than 30 thousand yuan to 100 thousand yuan (including 100 thousand yuan), reduction is calculated and paid at the rate of 27%. Five, property tax If the enterprise owns the property right, the house property tax must be paid. The property tax is in the city, county, towns and industrial and mining areas within the scope of property owned housing units and individuals in accordance with the domestic real estate tax cost or a tax levied on rental income. (1) to the original value of property tax (valuation) for the tax basis, the tax rate is 1.2%. The formula is: Property tax year tax payable = (the original value of the property assessment value) * (1 - 30%) [] or 20% x 1.2% (2) on the basis of rental income, the tax rate is 12%. The formula is: Annual tax on property tax = annual rental income * 12% If the unit is a "foreign invested enterprise or foreign enterprise", it shall pay the urban real estate tax. Six, urban land use tax Urban land use tax in the city, county, towns and industrial and mining area, For the units and individuals who have the right to use the land as the basis for the actual amount of land occupied, a tax levied on the prescribed amount of tax. Annual tax amount = sigma (land level at various levels * corresponding tax amount). If the unit is a foreign invested enterprise or foreign enterprise, the land use fee of the enterprise with foreign investment shall be paid. Seven, vehicle and vessel use tax If a car, a bicycle and other motor vehicles or non motorized vehicles are used, the corresponding vehicle and vessel tax shall also be paid. Foreign investment enterprises or foreign enterprises shall pay the vehicle and vessel license tax. Vehicle and vessel tax is a kind of property tax levied on vehicles running on public roads and ships navigating at domestic rivers, lakes or territorial ports, in accordance with the categories, tonnage and prescribed taxes. The formula is: Passenger car tax payable = taxable vehicle quantity * unit tax Truck tax payable = vehicle load or net tonnage * unit tax Motorcycle tax payable = number of taxable vehicles * unit tax A foreign investment enterprise or foreign enterprise shall pay the vehicle and vessel license tax. Eight stamp duty The stamp tax is a tax certificate with nature of writing, in the economic activities and economic exchanges have various documents Provisional Regulations on stamp tax are levied. It is divided into two kinds: the ad valorem tax and the amount tax. Tax payable = tax amount * tax rate, Tax payable = document quantity * unit tax. Nine, deed tax If the enterprise bears real estate, still need to pay the deed tax in time The deed tax is a tax levied on the units and individuals who have the right to use the land and the ownership of the houses when they transfer the land and the ownership of the houses in People's Republic of China. The deed tax shall be based on the transaction price of the land use right and the transfer of the ownership of the house. The amount of tax payable shall be equal to the real estate transaction price or the evaluation price * tax rate. Ten, personal income tax The individual income tax shall be withheld and paid regularly. Individual income tax is a kind of tax levied on individual taxable income. According to the tax law, the unit or individual paying income is the withholding agent of individual income tax, and withholding individual income tax is the legal duty of the withholding agent. Eleven, other (special circumstances)