Instrument use fee (composed of depreciation fee, maintenance fee, inspection fee and power fee).
(2) Inspection and test fee refers to the expenses incurred by construction enterprises for general appraisal and inspection of buildings and materials, components and parts, and building installation parts in accordance with relevant standards.
Including the cost of materials used to set up a laboratory for testing.
Not included. The cost of testing new structures and materials, the cost of special testing such as destructive testing of components, and the cost of testing entrusted by the construction unit. The inspection fee shall be paid by the construction unit in other expenses of the project construction.
(newly broken) Notes of the first-class engineer in 2022 (copied to book020/forum-64- 1.html browser to open).
(3) the calculation base of enterprise management fee (direct fee); Labor costs and construction machinery use fees and labor costs.
(4) Profit calculation base: fixed labor cost; The sum of fixed labor cost and construction machinery use fee and the sum of fixed labor cost, material cost and construction machinery use fee.
(5) Expenses: non-competitive expenses: social insurance premiums: pension, medical care, unemployment, maternity and work-related injuries; Housing accumulation fund.
(6) value-added tax. 1) adopts the general taxation method, and the construction industry VAT rate is 9%, and the calculation formula is: VAT = pre-tax cost 9%; Pre-tax cost is the sum of people, materials, machinery, management, profits and regulations, and all expenses do not include the price calculation of VAT deducting input tax.
1) If the simple taxation method is adopted, the VAT rate of the construction industry is 3%.
The calculation formula is: VAT = pre-tax cost' 3%; Pre-tax cost is the sum of personnel, materials, machinery, management, profits and laws and regulations, and all expenses are calculated according to the tax-included price including VAT input tax.
2) Scope of application of simple tax calculation: small-scale taxpayers have taxable behavior (using simple tax calculation method to calculate tax) 5 million yuan). General taxpayers can choose to apply simple tax calculation method to calculate tax on construction services provided by settlement contractors.
Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A for this project.
Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects.
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