Construction enterprises are ordinary enterprises, which pay enterprise income tax at the rate of 25%, but if they meet the conditions of small-scale low-profit enterprises, the tax rate is 20%. I. What kind of enterprise income tax does the building belong to? The income tax rate of construction enterprises is generally 25%. The income tax rate of qualified small-scale low-profit enterprises is generally 20%. For high-tech enterprises supported by the state, the income tax rate is generally 15%. Ii. Scope of collection of enterprise income tax (1) Income from production and operation refers to legal income obtained from manufacturing, mining, transportation, construction and installation, agriculture, forestry, animal husbandry, fishery, water conservancy, commodity circulation, finance, insurance, post and telecommunications, service industry, and other profit-making undertakings confirmed by the State Council, finance and taxation departments; It also includes enterprises in health, materials, supply and marketing, urban utilities and other industries, as well as legal business income obtained by some mass organizations and institutions from diversified business and paid service activities. (2) Other income Other income refers to the income from dividends, interest, rent, transfer of various assets, royalties and non-operating income obtained by taxpayers. In addition, when a taxpayer is dissolved or bankrupt according to the articles of association, or is terminated for other reasons, the liquidation income after the liquidation is also the taxable object of enterprise income tax. Iii. Matters needing attention in the final settlement of enterprise income tax A taxpayer shall, within 15 days after the end of the month or quarter, submit accounting statements, advance income tax returns and relevant tax matters that should be approved or filed by the tax authorities; Within forty-five days after the end of the year, submit final accounting statements and income tax returns to the local competent tax authorities, and settle the overdue taxes within five months after the end of the year. If the tax paid in advance exceeds the tax payable, the competent tax authorities shall promptly refund the tax or offset the tax payable in the next year. It should be noted that: 1 For taxpayers who pay income tax in advance on a monthly or quarterly basis, the tax in the last prepayment period of the tax year should be declared and paid in advance within 15 days after the end of the year, and it is not allowed to postpone the payment until the final settlement. 2. If the taxpayer has paid the tax in advance according to the regulations and cannot file the annual enterprise income tax return within the prescribed time limit due to special reasons, he shall file a written application for extension within the reporting time limit, and handle it within the approved time limit after being approved by the competent tax authorities. 3. If the taxpayer is unable to file tax returns on schedule due to force majeure, it can be postponed; However, it shall report to the competent tax authorities immediately after the force majeure situation is eliminated. The competent tax authorities shall, after ascertaining the facts, approve them. 4. If a taxpayer goes bankrupt or terminates its production and business activities in the middle of the tax year, it shall file an enterprise income tax declaration with the competent tax authorities within 30 days from the date of cessation of production and business activities, and settle the enterprise income tax within 60 days, and calculate the enterprise income tax during the liquidation period according to law and settle the tax payable. 5, taxpayers in the middle of the tax year merger, division, according to the provisions of the tax laws and regulations, after the merger, division of the taxpayer status changes, should go through the enterprise income tax declaration before the change of tax registration, timely settlement and settlement of taxes; If the taxpayer's status remains unchanged, the tax year can be calculated continuously. According to the law, the income tax rate of construction enterprises is generally 25%. The income tax rate of qualified small-scale low-profit enterprises is generally 20%.

Legal objectivity:

I. Concept of Enterprise Income Tax Enterprise income tax is a kind of tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is larger than the corporate income tax. Taxpayers of enterprise income tax refer to all domestic-funded enterprises or other organizations in the People's Republic of China that practice independent economic accounting, including the following six categories: (1) state-owned enterprises; (2) Collective enterprises; (3) private enterprises; (4) Joint venture; (5) Joint-stock enterprises; (6) Other organizations with income from production and operation and other income. The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of labor services, transfer of property, dividends, interest, rental, royalties, donations and other income. Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-earning organizations in the People's Republic of China with their production and operation income as the tax object. As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of the People's Republic of China. Except for sole proprietorship enterprises and partnership enterprises. II. Taxpayers of enterprise income tax Taxpayers of enterprise income tax refer to all Chinese people who practice independent economic accounting and domestic-funded enterprises or other organizations in China, including the following six categories: state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises and other organizations with production and operation income and other income. An enterprise refers to an enterprise registered according to the provisions of the state. Other organizations with production and business income and other income refer to institutions, social organizations and other organizations that have been approved by relevant state departments and registered according to law and have production and business income and other income. Independent economic accounting refers to having a settlement account in a bank at the same time; Establish account books independently and prepare financial and accounting statements; Independent calculation of profit and loss and other conditions. Sole proprietorship enterprises and partnership enterprises do not use this law, and individual income tax can be levied on these two types of enterprises to avoid double taxation. Iii. Tax Object of Enterprise Income Tax The tax object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of labor services, transfer of property, dividends, interest, rental, royalties, donations and other income. A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. Although the corporate income tax rate is 25%, the tax law stipulates some tax incentives, including tax exemption, tax reduction, additional deduction, accelerated depreciation, income reduction, tax credit, etc. Therefore, if an enterprise wants to reduce or exempt taxes, it can reduce the tax burden for its company through some legal channels.