2. Personal income tax: personal income tax is calculated and paid according to the project settlement, and the tax rate is 1%.
3. Urban construction tax: urban construction tax is calculated and paid according to business tax. Urban construction tax rate: if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not located in the city, county or town, the tax rate is 1%.
4. Education surcharge: calculated and paid according to business tax at the rate of 3%.
5. Stamp duty: calculated and paid at 0.3‰ of the contract amount of the construction and installation project.
The tax rate is the proportion or amount of tax levied on the object of taxation. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. After the successful completion of the construction project, it is necessary to pay the project funds to the contractors and employees in time. The project payment belongs to the operating income of the contractor and needs to pay taxes.
Legal basis: Article 15 of the Measures for the Implementation of the Pilot Project of Changing Business Tax to Value-added Tax: (1) Taxpayers have taxable behavior, except for the provisions in Items (2), (3) and (4) of this article, the tax rate is 6%. (2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate, and transferring land use rights, with the tax rate of 1 1%. (3) Providing tangible movable property leasing services at the tax rate of 17%. (4) Cross-border taxable acts of domestic units and individuals shall have a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.