The tax rates paid by construction enterprises are as follows:
1, value-added tax: general taxpayers apply the tax rate of 1 1%, and small-scale taxpayers apply the levy rate of 3%;
2. Urban maintenance and construction tax: calculated and paid according to the actual value-added tax. The applicable tax rates are 7% (urban area), 5% (suburban area) and 1% (rural area) respectively;
3. Education surcharge and local education surcharge: calculated and paid according to the actual amount of VAT paid. The applicable rate of education surcharge is 3%; Local education plus 2%;
4. Stamp duty: for property lease contracts, warehousing contracts and property insurance contracts, the applicable tax rate is one thousandth; The tax rate for processing contracts, construction engineering survey and design contracts, freight transport contracts and property rights transfer documents is five ten thousandths; The tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths; For loan contracts, the tax rate is 0.5%; For the account books that record funds, five ten thousandths of the total amount of "paid-in capital" and "capital reserve" shall be stamped; Business account books, rights and license photos shall be affixed with five yuan per piece;
5. Enterprise income tax: the applicable tax rate is 25% (if it is a high-tech enterprise, the applicable tax rate is15%);
6. Property tax: there are ad valorem taxes (the tax rate is1.2%) and rent taxes (the tax rates are12% and 4%).
legal ground
Measures for the implementation of the pilot reform of business tax to value-added tax
Article 1 Units and individuals that sell services, intangible assets or real estate (hereinafter referred to as taxable acts) within the People's Republic of China (hereinafter referred to as the territory) are VAT taxpayers, and shall pay VAT in accordance with these Measures without paying business tax.
Units refer to enterprises, administrative units, institutions, military units, social organizations and other units.
Individuals refer to individual industrial and commercial households and other individuals. Article 2 Where a unit operates by contracting, leasing or linking, and the contractor, lessee and linking person (hereinafter referred to as the contractor) operate in the name of the employer, lessor and linked person (hereinafter referred to as the employer) and the employer bears relevant legal responsibilities, the employer shall be the taxpayer. Otherwise, the contractor shall be the taxpayer. Article 10 The sale of services, intangible assets or real estate refers to the paid provision of services and the paid transfer of intangible assets or real estate, except for the following non-business activities:
(a) government funds or administrative fees collected by administrative units that meet the following conditions at the same time;
1, government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the State Council or the provincial people's government and its financial and price departments;
2, charge issued at or above the provincial level (including provincial) financial department supervision (India) system of financial bills;
3. All the money received shall be turned over to the finance.
(two) employees employed by units or individual industrial and commercial households provide services for their own units or employers to obtain wages;
(three) units or individual industrial and commercial households to provide services for employees;
(4) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.