The tax rate of construction labor service fee will be calculated separately according to the specific labor contract and local regulations, and generally 3% labor service tax rate will be levied on relevant units. In the process of collecting illegal items, the parties may report them.
1. What is the tax rate of engineering labor remuneration?
The engineering service fee rate is 3%, which belongs to the "construction industry" tax item of value-added tax. Small-scale taxpayers in the construction industry adopt a levy rate of 3%, and at the same time, according to the actual value-added tax paid, an additional rate of 3% for education fees is applicable.
The tax rate of engineering labor fee is in accordance with the current regulations, and the labor of small-scale taxpayers in the construction industry is calculated and paid value-added tax at the tax rate of 3% according to the "construction industry" tax item.
At the same time, according to the actual value-added tax paid, urban construction tax and education surcharge are calculated and paid according to the urban construction tax rate and 3% education surcharge rate. (Urban construction tax rate: 7% of the city; In counties and towns, the tax rate is 5%; The tax rate for cities, counties and towns is 1%. )
2. What is the tax rate for issuing labor invoices?
I personally went to the tax bureau to issue a service fee invoice:
1. Go to the tax bureau to issue personal service invoices, and only pay personal income tax. The tax rate is 20%. If it is less than 4,000 yuan, the exemption amount of 800 yuan will be deducted; if it is more than 4,000 yuan, the exemption amount of 20% will be deducted.
2. Go to the tax bureau to issue personal service invoices, and only pay personal income tax. The tax rate is 20%. If it is less than 4,000 yuan, the exemption amount of 800 yuan will be deducted; if it is more than 4,000 yuan, the exemption amount of 20% will be deducted.
Third, can construction services charge labor fees?
It depends. Whether a construction service enterprise belongs to the service industry or the construction industry depends on the form of service provided by the enterprise. Enterprises belong to the service industry, and construction service enterprises should pay 5% business tax on service fee income. The service fee obtained by a construction labor service enterprise is the balance of the total price charged by the construction labor service company to the other party minus the wages collected and transferred to the labor force and the social insurance and housing accumulation fund paid for the labor force.