Taxes paid by branches of construction enterprises:

1. With regard to the declaration of value-added tax, a branch with a fixed business shall declare and pay tax to the competent tax authority where its institution is located. If the head office and branches are not in the same county, they shall report and pay taxes to the local competent tax authorities;

2. In terms of enterprise income tax, if the head office and branches are all in a province, the provincial tax authorities should specify the tax declaration place. Where the head office is across provinces and cities, the place of tax declaration shall be determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Second, analysis

Construction enterprises refer to economic entities that operate independently according to law, are responsible for their own profits and losses, conduct independent accounting, engage in the production and operation of construction commodities, and have legal personality. Specifically, construction enterprises refer to enterprises engaged in civil engineering construction activities such as railways, highways, tunnels, bridges, dams, power stations, docks, airports, sports fields, and houses. , engaged in the installation activities of electric power, communication lines, oil, gas, water supply, drainage, heating and other pipeline systems and various mechanical equipment and devices, and engaged in the design, construction and installation activities of building interior and exterior decoration.

3. What is the VAT rate of the construction industry?

The VAT rate of the construction industry is 10%. Value-added tax is a turnover tax levied on the value-added amount of goods sold by production and business units and borne by consumers or users. The VAT rate includes goods sold or imported by taxpayers, and the tax rate is 17%. Taxpayers selling or importing the following goods have a tax rate of 13%. Taxpayer's export goods, the tax rate is 0. Taxpayers provide processing, repair and replacement services at a tax rate of 17%.