1, VAT;
2. Urban maintenance and construction tax;
3. Education surcharge, local education surcharge and enterprise income tax (paid by company type);
4. Personal income tax on wages and salaries;
5. Personal income tax for production and operation (paid by self-employed and sole proprietorship enterprises);
6. Stamp duty;
7. Property tax;
8. Land use tax;
9. Environmental taxes, etc.
The reasons for paying taxes in the construction industry are as follows:
1, material procurement. When the company purchases materials, the upstream is a small-scale taxpayer or individual, and only three tickets or no tickets can be issued. But facing the downstream, the company needs to open nine tickets or even 13 tickets according to the construction industry category.
2, labor costs, many companies use cash to settle wages for workers, do not know how to get the cost ticket, resulting in this part of the cost can not be deducted from corporate income tax;
3. Expenses incurred by the company, such as room rate, advance payment, business entertainment, etc. , was suddenly invoiced, resulting in inflated company profits.
Legal basis: Article 6 of the Measures for Pre-tax Deduction of Enterprise Income Tax.
Except as stipulated in Article 7 of the Regulations, the following expenses shall not be deducted when calculating taxable income:
(1) Bribery and other illegal expenses;
(2) Fines, fines and overdue fines paid in violation of laws and administrative regulations;
(3) Inventory depreciation reserve, short-term investment depreciation reserve, long-term investment impairment reserve, risk reserve fund (including investment risk reserve fund), and reserves in any form other than those that can be withdrawn according to national tax laws and regulations;
(four) tax laws and regulations have specific deduction scope and standards (proportion or amount), and the actual expenditure exceeds or exceeds the legal scope and standards.