General taxpayers adopt the method of clearing contractors: (1) The construction services provided by general taxpayers through clearing contractors can choose to apply the simple tax calculation method. Providing construction services through clearing contractors refers to the construction services that the construction party does not purchase the materials needed for the construction project or only purchases auxiliary materials, and collects labor costs, management fees or other expenses. (2) The construction services provided by general taxpayers for the project provided by Party A, You can choose to apply the simple tax calculation method. A-supplied project refers to the construction project in which all or part of the equipment, materials and power are purchased by the project contracting party. General taxpayers can choose to apply the simple tax calculation method for the construction services provided by the old construction project. For the construction services provided by the contractor, you can choose to apply the simple tax calculation method. The balance of the total price and out-of-price expenses deducted from the subcontracting payment is the sales amount, which is taxed at the rate of 3%, and a special VAT invoice can be issued.

A, the subcontract works for simple tax provisions.

1, professional subcontracting is included in the general contract, which shall prevail. If the general contract belongs to an old project, the subcontract also belongs to an old project, and simple taxation can be adopted.

2, professional subcontracting is not included in the general contract, can't refer to the start date of the general contract to confirm whether it belongs to the old project, but should be based on the actual start time of professional subcontracting to judge the new and old projects.

3. Professional subcontracting is included in the general contract, but it started after the reform of the camp. Since there is no separate construction permit for professional subcontracting, the general contract shall prevail. If the general contract belongs to an old project, the subcontract shall also be regarded as an old project.

4. If there is no construction permit or project contract, or the commencement date is not indicated, the actual commencement time can be used as the judgment standard, and the construction unit is required to provide relevant evidence, and it is determined according to the policy basis of the local tax authorities.

Second, what are the input and output items of the construction unit?

1, tax rate and collection rate

(1) The applicable tax rate for general taxpayers to provide construction services is 1 1%.

(two) the general taxpayer to provide construction services for the simple tax method, the collection rate of 3%.

(three) small-scale taxpayers to provide construction services, the collection rate is 3%.

2, the basic provisions of the tax method

The taxation methods of value-added tax include general taxation methods and simple taxation methods.

Taxable behavior of general taxpayers is subject to the general taxation method.

General taxpayers may choose to apply the simple tax calculation method when they have certain taxable behaviors stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, but once they choose, they may not change it within 36 months.

Small-scale taxpayers who have taxable activities are subject to the simple method of taxation, that is, the 3% levy rate is applicable.

Accounting treatment of value-added tax output tax input tax in construction industry

Borrow: taxes payable, value-added tax payable-account balance after output tax deduction indicates taxes payable)

Credit: tax payable-tax to be deducted (there is no balance in the account after deduction)

3. Several common input tax deduction situations of construction enterprises. It should be distinguished according to the taxpayer qualification and the choice of tax calculation method.

The input tax collection rate of small-scale taxpayers is 3%.

The general taxpayer's choice of tax calculation method is as follows:

The input tax deduction of subcontracting project expenditure, engineering materials, machinery use fees, temporary facilities fees and utilities is different.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection Article 32 If a taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax payment within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of tax payment.

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

(1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall apply (the tax rate table is attached);

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

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to a proportional tax rate of 20%.