If the labor subcontracting model chooses to apply the simple tax calculation method, the tax collection rate is 3%; if the general tax calculation method is chosen, the value-added tax rate is 11%. Labor subcontracting does not fall within the scope of prepayment of taxes for overseas operations. Only those operating in the construction industry need to pay corresponding taxes in advance according to regulations. When the construction industry goes out to do business and pay taxes in advance, the accounting treatment is: debit: taxes payable—value-added tax, surcharge, corporate income tax, etc., and credit: bank deposits.

1. Construction project labor tax standards:

1. If the labor subcontractor chooses the clean-up contracting mode and chooses to apply the simple tax calculation method, the tax rate is 3%; if the labor subcontractor chooses the general calculation method If the tax method is adopted, the value-added tax rate is 11%.

2. If the labor subcontracting model including supplier A chooses to apply the simple tax calculation method, the tax rate is 3%; if the general tax calculation method is chosen, the value-added tax rate is 11%.

3. Except for labor subcontracting and supply-containing projects, the general tax calculation method is applicable, and the applicable value-added tax rate is 11%.

4. If the labor subcontractor is a small-scale taxpayer, the tax collection rate will be unified at 3% after the “VAT to VAT” reform.

2. Personal income tax rates:

1. Comprehensive income is subject to an excess progressive tax rate of 3% to 45% (the tax rate table is attached);< /p>

2. Business income is subject to an excess progressive tax rate of 5% to 35% (tax rate table is attached);

3. Interest, dividends, and bonus income, Income from property rental, property transfer and incidental income is subject to a proportional tax rate of 20%. Personal income tax rates:

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

(2) ) Business income is subject to an excess progressive tax rate of 5% to 35% (the tax rate table is attached);

(3) Interest, dividends, bonus income, income from property leasing, and property transfer Income and incidental income are subject to a proportional tax rate of 20%.

Legal basis: "Notice of the Ministry of Finance and the State Administration of Taxation on Policy Issues Concerning Urban Maintenance and Construction Tax and Educational Fee Surcharges for Taxpayers Prepaying Value-Added Taxes in Other Places" Article 1 Taxpayers provide construction services across regions, For sales and leasing of real estate, when the value-added tax is prepaid in the place where the construction services are performed and the real estate is located, the prepaid value-added tax shall be used as the tax calculation basis, and the applicable urban maintenance and construction tax rate and education fee surcharge shall be calculated in the place where the prepaid value-added tax is located. The levy rate is calculated locally and the urban maintenance and construction tax and education surcharge are paid.