1, and the VAT rate is11%;
2. The business tax rate is 3%;
3. The urban construction tax rate is 7%;
4. The additional rate of education fee is 3%;
5. The enterprise income tax rate is 25%, and the small-scale enterprises with low profit meet the requirements are 20%;
6. The personal income tax rate is an excessive progressive tax rate of 3% to 45%.
Operating income is subject to an excessive progressive tax rate of 5% to 35%.
Interest, dividends and bonus income are subject to proportional tax rate of 20%.
Calculation method of construction company tax;
1. Determine the applicable tax rate: determine the applicable tax rate according to the specific business types and regulations of the construction company;
2. Calculating the tax payable: calculating the operating income or taxable income of the construction company according to the determined tax rate;
3. Deduction and deduction of tax allowance: if there are prescribed tax allowances or deductible taxes, they need to be deducted when calculating the tax payable;
4. Consider additional taxes and fees: in addition to the main taxes, additional taxes and fees such as education surcharge and urban maintenance and construction tax need to be calculated;
5. Consolidated calculation: If the construction company has multiple projects or businesses, the taxable amount of each project needs to be consolidated to calculate the total tax amount.
To sum up, the tax rates of construction companies include value-added tax 1 1%, business tax 3%, urban construction tax 7%, education surcharge 3%, corporate income tax 25% (small-scale low-profit enterprises 20%), personal income tax excess progressive tax rate and interest, dividend and bonus proportional tax rate 20%.
Legal basis:
Measures for the implementation of the pilot reform of business tax to value-added tax
Article 15
VAT rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of 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.