1. If it is a general taxpayer, the construction service invoice of 202 1 shall be levied at the tax rate of 9%;
2. If it is a small-scale taxpayer, the invoice for construction services in 20021year will be levied at 1% (normally 3%, with preferential policies in 20021year).
What should we pay attention to here?
1. Ensuring that the counterpart of labor subcontracting is qualified for labor operation is the premise of effective labor subcontracting. The labor subcontract signed with the actual construction party without labor operation qualification is invalid.
2. Pay attention to distinguish between labor subcontracting and illegal subcontracting or engineering subcontracting. Labor subcontracting is legal, while illegal subcontracting and engineering subcontracting are illegal.
3. When signing a labor subcontract, the rights and obligations of both parties must be clearly defined in the contract, especially the rights and obligations of safe production. It can be stipulated in the labor subcontract that the labor subcontractor is responsible for the safety production of its construction team, that is, the content of labor management is added to the labor subcontract.
The difference between labor service invoice and construction invoice;
Labor invoice refers to the taxable items uniformly issued by the service industry, indicating the provision of labor services. When an individual issues labor service invoices to the tax authorities, it means that the individual voluntarily pays taxes to the tax authorities, and the tax authorities issue invoices. With the invoice, he can receive remuneration from the payer. The unit issuing labor service invoices to the tax authorities also helps individuals pay labor service invoices, and taxpayers or individuals pay labor services and get paid.
To sum up, there are two tax methods for the labor invoice of the general taxpayer: general tax and simple tax. I believe everyone knows that the relevant tax rates are 6% and 5%.
Legal basis: Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): The above contents are related to the billing rate of construction services. The contract signed by the general taxpayer in the construction industry is generally subject to the tax rate of 9%, which is more or less beneficial to the economy of the construction industry and brings many benefits to people engaged in the construction industry. Unless otherwise stipulated in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC);
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.