What is the safe tax rate?
1, business tax
Business tax is calculated and paid at 3% of the project income.
2. Urban maintenance and construction tax
Calculate and pay according to the actual business tax paid. The tax rates are 7% (urban area), 5% (suburban area) and 1% (rural area) respectively.
Calculation formula: tax payable = business tax × tax rate.
3. Additional education expenses
Calculated and paid according to the actual business tax amount, and the additional tax rate is 3%.
Calculation formula: education surcharge payable = business tax amount × tax rate.
4.stamp duty
(1) Property lease contracts, warehousing contracts and property insurance contracts are subject to the tax rate of one thousandth;
(2) The tax rate for processing contracts, construction engineering survey and design contracts, cargo transportation contracts and property rights transfer documents is five ten thousandths;
(3) The tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths;
(4) For loan contracts, the tax rate is 0.5 ‰;
(5) The account books in which funds are recorded shall be stamped with 5/10000 of the total amount of "paid-in capital" and "capital reserve";
(6) Five yuan is posted for each business account book, right and license.
5. Personal income tax:
Income from wages and salaries does not include tax, and the tax rate table applies.
6. Enterprise income tax: The new income tax law was implemented on June 65438+1 October1day, 2008, and the income tax rate was 25%.
7. Property tax
If the payment is calculated according to the residual value of the property, the tax rate is calculated according to the rental income of the property, and the tax rate is 12%.
8. Land use tax: The annual tax amount of land use tax per square meter is as follows:
(1) Metropolis to 30 yuan;
(2) Medium-sized city yuan to 24 yuan;
(3) Small city yuan to 18 yuan;
(4) 12 yuan for counties, towns and industrial and mining areas.
How to calculate the safety tax
Payable business tax = taxable turnover of construction industry ×3%
1, for example 1 A construction team contracted a project, with raw materials of 600,000 yuan and other materials and power of 200,000 yuan, which was completed in February 20001year and passed the acceptance. The construction project income is 2.8 million yuan, and the applicable tax rate is 3%.
Its payable business tax =[(60 20)280]×3%= ten thousand yuan.
2. Example 2 A construction company contracted a project with a total project cost of 55 million yuan, of which 20 million yuan was subcontracted to B construction enterprise. Due to the rising price of raw materials in the market, the project was completed ahead of schedule, and the construction unit paid a construction company a material price difference of 5 million yuan and an early completion award of 2 million yuan. A construction company also paid a material price difference of 654.38+00000000 yuan and an early completion award of 654.38+00000000 yuan to enterprise B. Calculate the business tax payable by A construction company, and withhold and remit the business tax of B enterprise.
(1) Business tax payable by a construction company = [(5500-2000) (500-100) (200-100)] × 3% =120 (ten thousand yuan).
(2) A construction company withheld and remitted the business tax of enterprise B = (2000100100) × 3% = 660 (ten thousand yuan).