Construction tax rate
The business tax in the construction industry is changed to value-added tax, and the tax rate is 1 1%. The "camp reform" in the construction industry involves the construction industry and its upstream and downstream industrial chains, and the actual tax burden of construction enterprises may increase:
Definition of General Taxpayer and Small-scale Taxpayer
General taxpayers adopt the mode of basic tax rate plus low tax rate; Small-scale taxpayers adopt the collection rate model.
Taxable amount = current output tax amount-current input tax amount = main business income (excluding tax) * tax rate-(material+labor service expenditure) * tax rate
The calculation of output tax is very simple and direct, that is, the main business income of construction business is multiplied by the tax rate (11%);
The calculation of input tax is complicated, which is the tax in the special VAT invoice charged by enterprises when they pay for subcontracting, materials, equipment, office supplies and labor services.
Taxation scope of construction industry
I. Basic provisions on the scope of taxation in the construction industry
(1) The scope of taxation stipulated in the construction tax refers to the services provided for construction, repair, installation, decoration and other engineering operations within the territory of People's Republic of China (PRC). Architecture: refers to the new construction, reconstruction and expansion of various buildings and structures. Including all kinds of equipment or pillars related to buildings, operating platforms, kilns and metal structure engineering operations. Repair: refers to the construction project of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life. Installation: refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment, including the installation of workstations, ladders and railings connected to the equipment and the insulation, anti-corrosion, heat preservation and painting of the installed equipment. Decoration: refers to the decoration of buildings and structures to make them beautiful or have a specific purpose. Other engineering operations: refer to all kinds of engineering operations other than construction, repair, installation and decoration, such as carrying telecommunications engineering, dredging, drilling (well drilling), demolition of buildings, water conservancy projects, road construction, land leveling, scaffolding, blasting and other engineering operations.
(II) Several Specific Provisions on the Scope of Taxation in the Construction Industry According to the basic provisions on the scope of taxation in the construction industry, the current tax law has made some specific provisions on the following specific items. It should be pointed out that the specific provisions mentioned here refer to the specific identification of some things that are prone to cognitive differences according to the basic provisions.
1, agent telecommunications engineering
2. Drilling project
3. Work for the dole problem
4. Internal engineering problems (internal institutions that do not need to apply for tax registration according to law)
Two. Special provisions on the scope of taxation in the construction industry
(1) Taxation on Self-built Behavior The so-called self-built behavior refers to the behavior of a unit with construction ability to build a building by itself and then use or sell it. According to the basic principle of business tax, self-built behavior does not provide taxable services to the outside world, so it should not be taxed.
(2) Dredging engineering Dredging refers to the business of manually or mechanically removing the sediment in navigation channels, ports, docks and reservoirs, and digging deep rivers to smooth the water flow or improve navigation conditions.
(3) The cable TV installation fee for installing cable TV refers to the installation fee charged by cable TV stations for users to install cable TV receiving devices at one time, also known as the initial installation fee. According to the regulations in the notes of the current business tax items, this initial installation fee belongs to the taxation scope of the construction industry.
(IV) About gas installation fee (Caishui [2003] 16) "Handling fees (including pipeline gas financing), handling fees and collection fees charged by gas companies and units that produce and sell goods or provide VAT taxable services when selling goods or providing VAT taxable services. The prices charged by the relevant departments to the buyers are all outside the value-added tax, but the value-added tax should be levied, but it is not. Guoshuihan [2002]105 replied to Guangdong Local Taxation Bureau, "Pipeline gas collection fee (installation fee) is a one-time fee charged to users for pipeline gas engineering construction and technical transformation. According to the current business tax policy, the pipeline gas collection fee (installation fee) should be subject to the construction tax.
(V) About Greening Engineering Greening engineering is often associated with construction engineering, or it is an integral part of construction engineering. For example, greening and land leveling are closely related, and land leveling itself belongs to "other engineering operations" in the tax items of the construction industry, so greening projects belong to the tax scope of the construction industry. Note: For the overall contracting of greening projects, the construction business tax shall be levied at the full price charged. Raw materials such as young crops and flowers purchased shall not be deducted.
(6) What are the tax items of construction and installation projects contracted by engineering contracting companies? The "construction" tax item should be applied to the construction and installation engineering business contracted by the engineering contracting company, that is, whether it participates in the construction or not. The engineering contracting company is only responsible for the organization and coordination of the project, and the business of the engineering contracting company is taxed according to the "labor service" tax item. (Guo Fa [1995] 156)
(VII) With regard to national defense projects and military system construction projects, according to the provisions of Caishui [2006 54 38+0] 187, business tax will be resumed from 200 1 1 on the income obtained by units and individuals from contracting national defense projects and military system construction and installation projects.
(VIII) Taxes on Building Demolition and Land Leveling According to No.520 [2009] of the State, taxpayers should pay business tax in accordance with the tax item of "construction industry" when accepting the entrustment to demolish buildings and level land and paying the compensation for demolition on behalf of the original land users.
legal ground
Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax
Article 6 Taxpayers shall separately account for the sales volume of goods and the turnover of non-VAT taxable services in the following mixed sales behaviors, and pay VAT according to the sales volume of goods they sell, while the turnover of non-VAT taxable services shall not pay VAT; If it is not accounted for separately, the sales amount of its goods shall be verified by the competent tax authorities:
(1) selling self-produced goods and providing construction services at the same time;
(2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.