There are many kinds of taxes. Among them, the taxes that are most closely related to us are resident tax and income tax.
Resident tax (local tax) and income tax (national tax) are both taxes levied on personal income, and there are many similarities in determining the amount of income. On the other hand, they are also different. For example, income tax is levied on this year's income and resident tax is levied on next year's income, and their tax rates are also different.
The tax mentioned in the enterprise income tax law refers to the consumption tax, business tax, urban and rural maintenance and construction tax, resource tax and land value-added tax paid by taxpayers in accordance with regulations. Education surcharge can be regarded as tax.
The "tax" mentioned in the measurement and valuation of construction projects is an integral part of the cost of construction and installation projects. Refers to the business tax, urban maintenance and construction tax, education surcharge and local education surcharge that should be included in the cost of construction and installation projects as stipulated in the national tax law. Taxes and fees shall be paid by the contractor.