This depends on your reference tax rate for this industry as a local taxation bureau. The value-added tax is generally around 2%, and the enterprise income tax is around 0.5%- 1%, which is for reference only.
How to control the value-added tax burden of engineering projects
1, the most fundamental reason is that the value-added tax belongs to extra-price tax, the output tax is given to the construction enterprise by the owner when bidding, and the input tax is paid by the construction enterprise when purchasing the means of production. The tax is independent of the profit and loss calculation system.
Example: 1 A construction enterprise won the bid for a general taxable project, including tax/kloc-0.09 million yuan, and the construction enterprise paid 860,000 yuan for the completion of the project, of which the input tax recorded in the tax deduction certificate for compliance was 60,000 yuan.
Look at two extreme situations:
Example 2: Extension 1 When the construction enterprise obtains the general ticket, the cost is 800,000 yuan, and the tax rate of the project is: (9-0) ÷ (109 ÷1.09) = 9%.
Example 3: Extension 1 When the construction enterprise obtains the special ticket, the cost is 900,000 yuan, and the input tax amount recorded in the tax deduction certificate is 100,000 yuan, then the project tax rate is (9-10) ÷ (109 ÷1).
From the above, as long as the cost excluding tax of a project is constant, no matter what the input tax of the project is, it will only affect the change of tax rate, but not the profit of the project.
2. From the point of view of capital occupation, the tax payment period of value-added tax is mostly months. As long as the input and output items are not in one month, it will definitely affect the tax burden of the corresponding month. During the preparation and construction of the project, the input is more than the output items, while during the collection of the final payment, there will be more output items and less input items.
In other words, different projects, even different construction stages of the same project, will have different tax rates, so the tax rates are not comparable.
3. From the taxpayer's point of view, VAT is paid by the head office or branches. Although the payable VAT of construction enterprises is always composed of the taxable amount of each project, this composition process is not only addition, but also subtraction.
In other words, the tax allowance of project A can offset the tax payable of project B, thus reducing the company's tax cash outflow.
4. After the standard of VAT exemption for small and micro enterprises has been greatly improved, it provides a new idea for construction enterprises to control tax burden:
Company A is a small-scale taxpayer, and sells self-produced goods of RMB 103 to Company B (general taxpayer), and enjoys the tax exemption policy when issuing a general ticket. Company B sells 2 18 yuan construction services.
A tax payable in 0 yuan, b tax payable 18 yuan, tax collected by tax authorities 18 yuan, a profit 103 yuan and b profit in 97 yuan.
This method makes full use of the fact that Company A can turn the taxable amount into income by enjoying the benefits, and transfers the profit of Company B (which is reflected in the input tax 3 yuan turning into cost) to Company A, and controls the tax burden of Company B. 。
How much is the tax rate of construction enterprises generally controlled? If the financial department of an enterprise is not sure what the tax rate is, it can also directly ask the tax Commissioner of the tax bureau to find out the tax rate. As for the influence or function of the tax rate, if the financial department wants to know more about this knowledge, it can also refer to this article.