Urban construction tax generally stipulates that the urban tax rate is 7%, the county tax rate is 5%, and the tax rate in other areas is1%; 3% for education and 2% for local education. In general, the surtax rate is 7% 3% 2%= 12%, and the value-added tax rate is 9% * (112%) =10.08.
For general taxpayers in the construction industry, the tax rate of 9% is generally applicable to the provision of construction services. Construction services refer to the construction, repair and decoration of various buildings, structures and ancillary facilities, the installation of lines, pipelines, equipment and facilities and other engineering operations, including engineering services, installation services, repair services, decoration services and other construction services.
All construction taxpayers who sign contracts fall within this scope, and the tax rate of 9% is generally applicable.
3% tax rate: small-scale taxpayers and general taxpayers use simple tax calculation method to calculate taxes. Not only small-scale taxpayers in the construction industry use the 3% tax rate, but most small-scale taxpayers in other industries also use the 3% tax rate. Therefore, this is a universal law. However, for ordinary taxpayers in the construction industry, under some special circumstances, the tax rate of 3% may also be adopted. These situations are simple tax collection for ordinary taxpayers.
The most typical simple set is:
Construction services provided in the form of contract workers; Construction services provided for Party A's projects; Building services provided for old building projects;
The general contractor of construction engineering provides engineering services for the foundation and main structure of the building. If the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, the simple tax calculation method shall apply. What enterprises need to pay attention to is that a simple collection is aimed at a certain project. Some items meet the simple tax calculation method, so you can choose simple tax calculation, while others do not, so you must choose general tax calculation. However, for the same construction project, general tax calculation and simple tax calculation cannot be selected at the same time! In addition, once the simple tax is selected, it cannot be changed within 36 months in principle. Therefore, enterprises should consider the actual tax burden and the upstream and downstream demand to make a reasonable choice.
6% tax rate: The services provided are not construction, but modern services and certification services. When providing construction services, it often involves some auxiliary services, such as engineering design, engineering survey and exploration services, engineering supervision and so on. And pay special attention to their categories, because from 201811October 65438,
For example, engineering design is a cultural and creative service in modern services; When invoicing, it should be: * design service * engineering design, and the tax rate of modern service industry is 6%. Another example is engineering survey and exploration services, which belong to research and development and technical services in modern service industries; Invoicing should be: * R&D and technical services * engineering survey and exploration; The modern service industry is subject to the tax rate of 6%. For another example, project cost verification belongs to the verification consulting service in modern service industry; When invoicing, it should be: * certification consulting service * project cost certification, which is also the 6% tax rate applicable to certification service. Therefore, we can know whether the tax rate of 9% or 6% is applicable by distinguishing the types of services.