1. What are the additional taxes for the construction industry?
1. First of all, the generally implemented enterprise value-added tax rate is 1 1%.
2. Ordinary taxpayers implement simple tax law, and the VAT rate of small-scale taxpayers is 3%.
3. Surcharge tax rate; Urban construction tax = value-added tax × tax rate, and the urban tax rate is 7%; 5% in counties and towns; Rural1%; Education surcharge = VAT ×3%, local education surcharge = (VAT+consumption tax+business tax) ×2%.
The above-mentioned additional taxes declared and paid in the local tax bureau shall be based on the payable value-added tax. Other enterprise income tax, vehicle and vessel use tax and property tax are still paid.
2. What is the VAT rate of the construction industry?
From May 65438, 2065438 to May 2065438 1 day, the construction and installation tax rate was 1 1%, and the "levy rate" of 3% was applied to small-scale taxpayers (the sales of construction and installation services for 12 consecutive months did not reach 5 million yuan).
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Promoting the Pilot Reform of Business Tax to VAT (Cai Shui [20 1 6] No.36):1:Implementation Measures for the Pilot Reform of Business Tax to VAT;
Article 15 VAT rate:
1. Taxpayers who have taxable behavior shall be taxed at a rate of 6% except as provided in Items (2), (3) and (4) of this Article.
2. Provide transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate and transfer land use rights, and the tax rate is 1 1%.
3. Providing tangible movable property leasing services at the tax rate of 17%.
4. The tax rate of cross-border taxable behavior of domestic units and individuals is zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16 The collection rate of value-added tax is 3%, except as otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
3. What are the classifications of construction value-added tax?
1. If the general taxpayer provides construction services across counties (cities) and the general taxation method is applicable, the taxpayer shall, according to the balance of the total price and other expenses after deducting subcontracting, pay taxes in advance at the place where the construction services occur at the rate of 2%, and report and pay taxes to the competent tax authorities where the institution is located.
2. If the general taxpayer provides construction services across counties (cities) and chooses to apply the simple tax calculation method, the tax payable shall be calculated at the tax rate of 3% with the sales amount as the balance of the total price and the extra-price expenses after deducting the subcontract. Taxpayers shall, after paying taxes in advance in the place where construction services occur according to the above tax calculation method, file tax returns with the competent tax authorities where the institution is located.
3. If the general taxpayer provides construction services across provinces (autonomous regions, municipalities directly under the Central Government and cities under separate state planning) or sells or rents real estate in the same province (autonomous regions, municipalities directly under the Central Government and cities under separate state planning) where the institution is located, and the tax payable calculated in the institution is less than the prepaid tax, and the difference is large, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) will notify the provincial tax authorities where the construction services occur or where the real estate is located to suspend the prepaid value-added tax within a certain period.