Gan Jian ding zi [1995] No.2
Local, city and county construction bureaus (construction committees):
According to 19931February 13, the "Provisional Regulations of the People's Republic of China on Business Tax" issued by the State CouncilNo. 136, document No.348 issued by the Ministry of Construction, Jiangxi Provincial Education Commission and Jiangxi Provincial Department of Finance. In accordance with the spirit of documentNo. 156 of Gan Cai Zi and No.6 16 of Gan Shui Fa (1993), combined with the actual situation in our province, it is decided through study to adjust the mobile construction allowance, tax and labor insurance fund in the Municipal Engineering Cost Quota of Jiangxi Province as follows:
1. Mobile construction allowance: regardless of the nature and qualification level of the construction enterprise, and regardless of the distance between the project site and the base (company), this fee shall be calculated. The cost standard will be adjusted from the original 0.5 yuan -0.6 yuan to 3.50 yuan per working day, and the calculation method will increase the number of working days according to the budget quota by 20%, which will be used as the total number of working days for calculating the mobile construction allowance. This fee will not be charged except taxes.
2. Labor insurance fund: In addition to state-owned construction enterprises, collectively-owned construction enterprises should also take labor insurance fund.
Three, the tax base and tax rate
(1) The calculation base of tax is the total project cost (that is, the sum of direct cost, indirect cost and planned profit).
(2) Adjustment of tax rate:
1, the project location is 3.4 13% in provinces (prefectures) and cities.
2. The project is located in the county town, with 3.348% of the towns.
3. The location of the project is not in the urban area, and 3.220% is in counties or towns.
4. This notice shall be implemented as of January 1 day, 1995. Any project started after January 1 day, or the engineering quantity completed after January 1 day, 1995, which has not been settled, shall be implemented, and the settlement of the project will not be recalculated.