Calculation of business tax on construction projects The business tax is 3% in urban areas, counties, towns and township accidents. Projects are generally calculated according to project taxes. The general county tax is 3.35%. The actual tax payment percentage is stipulated in the local tax department, which is a little lower than the tax rate stipulated by the state.
Project business tax 1. Taxes payable:
(1)10 million yuan x3.4 1%=34. 10 million yuan;
(2)10 million yuan x 3.35% = 335,000 yuan.
2. Contract amount:
(1)10 million yuan +34. 10 million yuan = 1034. 10 million yuan;
(2)10 million yuan+335,000 yuan =10,335,000 yuan.
3. Business tax payable:
(1)1034.1100,000 yuan x3% = 31.02;
(2)10.335 million yuan x3%= 3 1.0 1.
Business tax on self-operated projects must be paid as long as it is recorded according to the "construction and installation invoice"; If you don't make out an invoice, you can evade taxes, and of course it's not easy to enter the account. Temporary employment can be based on the "labor invoice" issued by the tax department.
The project business tax problem 1, in fact, there is a problem in the initial treatment. If you start to withdraw from170,000 by way of project acceptance settlement, then this170,000 can be deducted from the total price, and the plan is a pig.
2. Now this 170,000 has actually formed another project that has nothing to do with the previous project (the project of17 million has been settled). Unit B is the contractor, Unit A is the general contractor, and Unit C is the subcontractor. According to the New Business Tax Regulations, Unit C is the taxpayer of160,000, and it is necessary to issue/kl to Unit A. Unit A is the taxpayer of 1 10,000 yuan, but it is necessary to provide the invoice of170,000 yuan to unit B (170,000 yuan can be deducted).
If the business tax taxpayer of shaft and lane engineering provides construction services (excluding decoration business), its turnover shall include the price of raw materials, equipment and other materials and power used in the project, but not the price of equipment provided by the construction party. If the installation works are engaged and the value of the installation equipment is regarded as the output value of the installation project, the turnover shall include the price of the equipment (source: national unified examination guidance textbook for certified public accountants-tax law).
Therefore, the turnover of coal mine roadway engineering (roadway reinforcement, roadway entry) includes materials.
Because the employer and the contractor have different accounting methods, tax items and tax rates in the construction business, the state has adopted regulations that are beneficial to itself and reduce taxes in order to avoid cheating in accounting between the employer and the contractor. No matter whether it is reasonable or unreasonable, the tax itself is unreasonable.
The applicable tax rate of construction project cost business tax and accessories is not stipulated by the national tax department. I wonder where the landlord came from?
The business tax actually collected by the tax bureau and its surcharges are 3% * (1+7%+3%) = 3.3%, and 3.4 13% is the quota calculation method in the cost budget. This difference caused by 3.3% has nothing to do with the country, and only brings economic impact to the building and the construction party. From this point of view alone, For example, for construction enterprises in different places, personal income tax of about 1% of the total project price is required, but this tax point is not considered by the general construction party.
Novice about the business tax of the project, the subcontractor has to issue an invoice to Company A, and Company A can offset this part of the business tax. The subcontractor must provide legal invoices and pay taxes according to the prescribed tax rate when withdrawing the project funds from the general contractor. The general contractor will report the subcontractor's invoicing to the local tax management office for inspection, and then declare taxes after deducting the subcontract project funds.
Withholding and remitting the business tax of construction and installation engineering Accounting Withholding and remitting the business tax occurs when the project is subcontracted to others. Such as:
Suppose you contract a project with a total price of 200,000 yuan, of which100,000 yuan is given to another unit, and the business tax rate of 3% is applicable. Then you should withhold and pay its business tax:
100000× 3% = 3000 yuan
At the time of settlement, just pay him 97,000 yuan.
Borrow: (related subjects) 3000
Loan: Taxes payable-withholding and remitting business tax of 3000 yuan.
How to pay the business tax for the contracted project without materials for the expansion of our new factory building? The contract signed with the construction party is a contracted project without materials, that is, materials supplied by Party A. All the purchased building materials have obtained legal sales invoices, and the construction party has also provided engineering invoices for the taxable services provided by them, and the local local local tax authorities require that the building materials purchased by our unit should also be included in the scope of business tax to pay business tax. May I ask whether the materials purchased by our unit should also be included in the business tax collection scope of the builder to pay business tax? If necessary, what should I do with the invoice issued by the local tax department for building materials, because my unit has obtained the corresponding legal sales invoice when purchasing building materials? According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax (Order No.52 of the Ministry of Finance and State Taxation Administration of The People's Republic of China, 2008), Article 7 Taxpayers shall separately account for the turnover of taxable services and the sales of goods in the following mixed sales activities, and pay business tax on the turnover of taxable services and not on the sales of goods; If they are not accounted for separately, the turnover of taxable services shall be verified by the competent tax authorities: (1) the act of selling self-produced goods while providing construction services; (2) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China. Article 16 Except as stipulated in Article 7 of these Detailed Rules, if a taxpayer provides construction services (excluding decoration services), its turnover shall include the price of raw materials, equipment and other materials and power used in the project, but not the price of equipment provided by the constructor. Therefore, the materials purchased by your company should include the payment of business tax in the construction turnover. The invoices obtained from the materials purchased by your company shall be used as the tax basis for calculating the cost of the newly-built plant, and the depreciation of the plant shall be calculated from the next month of the month when the plant is put into use, and deducted before the enterprise income tax according to regulations. Blog friend of the online school (Tiangao Yundan) talks about his views: I think the explanation of the State Administration of Taxation is a bit difficult to understand, and it should be explained as follows: 2. The tax bearer of business tax should be the contractor who provides construction services, that is, the construction contractor, not the contractor. The contractor itself purchases materials, which is within the scope of value-added tax and does not belong to the scope of business tax collection. Therefore, the payment of the business tax can only be made by the construction party. When invoicing, the construction party must drive the services provided by itself and the materials provided by the owner into the invoice amount of Jian 'an. At the same time, a case is attached: The Inspection Bureau of Zhengzhou Local Taxation Bureau of Henan Province found that an individual construction team, 1995, undertook the reconstruction and expansion project of two family buildings of Jianyi Company in Henan Province, and adopted the contracting mode of contracting without materials. After completion, the approved cost was 2.3 million yuan. The individual contractor issued an invoice in the name of the affiliated construction company, but failed to declare the tax payment to the competent tax authorities in time. After inspection, the tax personnel determined that the individual contractor should pay the business tax of 69,000 yuan. After receiving the decision, the individual contractor raised doubts: Party A took out the invoice for the building materials accounting for more than 70% of the project cost, and asked the construction team to pick them up at the designated place. They did not actually receive the payment for the materials, so they thought that they should not pay the corresponding taxes on this part of the price, and stressed that when signing the contract, the construction unit promised to bear all the taxes of the project. The tax inspectors made a clear explanation according to the tax law. First of all, according to Article 1 of the Provisional Regulations on Business Tax, the taxpayer who provides taxable services for this project is a construction enterprise, so the tax authorities can only tax the individual contractor, not the construction unit of Party A.. Second, according to Article 18 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax, taxpayers engaged in construction, repair and decoration projects, regardless of how they settle accounts with each other, their turnover should include the price of raw materials and other materials and power used in the project. Therefore, the construction contractor should pay business tax and surcharges according to the total project cost of 2.3 million yuan. It is not possible to calculate the tax after deducting the price of building materials that are contracted or not. Recommended reading Does the construction unit need to pay business tax on the materials provided by Party A?