What taxes (fees) should decoration enterprises pay? Decoration enterprises mainly involve paying business tax, urban maintenance and construction tax, education surcharge, corporate income tax, personal income tax and stamp duty. (1) business tax 1. What is the applicable tax rate for decoration enterprises? According to the Provisional Regulations on Business Tax, decoration enterprises pay construction tax, and the business tax rate is 3%. 2. How is the tax basis stipulated? It is the sum of the total price and extra-price fees charged by taxpayers to customers for providing engineering services, also known as turnover. The turnover of construction enterprises engaged in construction, repair and decoration projects in the form of contracting, no matter how they settle accounts with each other, should include the prices of raw materials, other materials and power used in the project. However, for the business income obtained by decoration enterprises in the form of contracting and cleaning, business tax should be levied according to the actual amount. 3. How should a decoration enterprise pay taxes when selling raw materials? If a sales behavior involves both business tax taxable services and VAT goods, it is called "mixed sales behavior". The mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and no business tax is levied; The mixed sales behavior of other units and individuals is regarded as providing taxable services, and business tax should be levied. (two) the tax basis of urban maintenance and construction tax is the business tax actually paid by taxpayers. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax * tax rate. (three) the tax basis for the surcharge on education fees is the actual tax paid by taxpayers, and the surcharge rate is 3%. The calculation formula is: education surcharge payable = business tax payable * tax rate. (four) the object of enterprise income tax collection is the project income and other income obtained by taxpayers from providing engineering operations. The tax rate is 33%. The basic calculation formula is: taxable income = total income-deductible item amount. Income tax payable = taxable income * tax rate. There are also two preferential tax rates, that is, if the annual taxable income is less than 30,000 yuan (including 30,000 yuan), the tax rate will be reduced by 18%; If the annual taxable income exceeds 30,000 yuan to 654.38+10,000 yuan (including 654.38+10,000 yuan), the tax rate will be reduced by 27%. If the business premises are owned by itself, property tax and urban land use tax must be paid. (5) If the enterprise owns the property right, it is required to pay the property tax; Enterprises with land use rights need to pay urban land use tax; Units belonging to "foreign-invested enterprises or foreign enterprises" are required to pay urban real estate tax and land use fees of foreign-invested enterprises. Property tax is a tax levied on domestic units and individuals with property rights in cities, counties, towns and industrial and mining areas according to the original value of property tax or rental income. There are two ways to calculate the taxable amount of property tax: one is based on the original value of the property; One is the rent based on real estate. The calculation formula is as follows: annual tax payable = original value of real estate (assessed value) *( 1- deduction rate) * 1.2% annual tax payable = rental income of real estate * 12% (VI) Urban land use tax is a tax on units with land use rights in cities, counties, towns and industrial and mining areas. (7) Urban real estate tax is a tax levied on foreign-invested enterprises, foreign enterprises and foreign individuals, Hong Kong, Macao and Taiwan compatriots with property rights according to the original value of the property. Urban real estate tax is calculated according to the original value of the property, and there are two tax rates: if the property is calculated according to the original value, the applicable tax rate is1.2%; If the tax is calculated according to the rental income, the applicable tax rate is 18%. The calculation formula is: annual tax payable = tax basis * applicable tax rate. (8) The land use fee of foreign-invested enterprises refers to the fee levied on foreign-invested enterprises that use land (except those that obtain the land use right by way of transfer) according to the geographical location and remoteness of the enterprises, the prosperity of lots and the perfection of infrastructure. According to the actual land occupied by foreign-invested enterprises and the applicable unit standard of land use fee, the calculation formula is: payable land use fee = occupied land area * applicable unit standard. (9) Those who own automobiles, bicycles and other motor vehicles and non-motor vehicles need to pay the corresponding vehicle and vessel use tax, and foreign-invested enterprises or foreign enterprises should pay the vehicle and vessel use license tax. Vehicle and vessel use tax is a kind of property behavior tax levied on vehicles driving on public roads and ships sailing in domestic rivers, lakes or territorial ports according to the type, tonnage and prescribed tax amount. The calculation formula is as follows: passenger car tax payable = number of taxable vehicles * truck unit tax payable = vehicle load or net tonnage * motorcycle unit tax payable = number of taxable vehicles * unit tax payment: (10) Vehicle and vessel license tax refers to vehicles driving on public roads and ships sailing in domestic rivers, lakes or territorial ports, which are paid to foreign-invested enterprises, foreign enterprises and other countries according to the types, tonnage and prescribed tax amount. The calculation formula is: passenger car tax payable = taxable vehicles * truck unit tax payable = vehicle load or net tonnage * bicycle (motorcycle) unit tax payable = taxable vehicles * unit tax (1 1) Stamp duty is a kind of voucher tax with behavioral nature levied on various vouchers listed in the Provisional Regulations on Stamp Duty in economic activities and economic exchanges. It is divided into ad valorem tax and specific tax. Tax payable = tax amount * tax rate, tax payable = number of vouchers * unit tax amount. (12) If an enterprise still needs to pay the deed tax in time when inheriting the real estate, the deed tax is a tax levied on the units and individuals who inherit the land use right and house ownership when transferring the land and house ownership in People's Republic of China (PRC). Taxable amount = real estate transaction price or appraisal price * tax rate. (13) Personal income tax is withheld and remitted by employees on schedule. Personal income tax is a tax levied on taxable income obtained by individuals. According to the provisions of the tax law, the unit or individual who pays the income is the withholding agent of personal income tax, and withholding and remitting personal income tax is the legal obligation of the withholding agent.