After the camp reform, how much tax should be paid for 6.5438+million projects, 2 million profits, 5.5 million material invoices and 6.5438+0.5 million labor services?

In the construction industry where the general taxpayer adopts the general tax calculation method, the output tax of value-added tax-input tax should be paid, and the output tax = 1.5 million ÷ (1+1%) ×11%; If the simple tax calculation method is implemented, the value-added tax should be paid = 1.5 million ÷( 1+3%)×3%.

Surcharge payable = VAT payable × 12%

Income tax payable = income ×25%

Only the invoiced amount cannot be used to calculate the payable value-added tax, additional tax and income tax.

Extended data:

The scope of levying VAT instead of business tax is as follows:

I. Scope of solicitation

The change from business tax to value-added tax mainly involves transportation and some modern service industries;

Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.

Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.

Two. Change business tax to value-added tax rate

After the reform, the original business tax was changed to value-added tax, and the value-added tax increased by 6% (modern service industry) and 1 1% (transportation industry).

The change from business tax to value-added tax mainly involves transportation and some modern service industries. Transportation includes land transportation, water transportation, air transportation and pipeline transportation. Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.

According to the experience of Shanghai pilot project, the tax burden of enterprises has been reduced after the reform. Business tax is calculated and paid according to the full amount of income. After changing to value-added tax, some costs can be deducted, which can actually reduce the tax burden.

The overall tax burden of the reform pilot industries will not increase or decrease. For industries that currently collect VAT, whether in Shanghai or other regions, the input tax for purchasing taxable services from pilot taxpayers can be deducted, and the tax burden will be reduced accordingly.

Among the1.2000 pilot enterprises, for 35000 general taxpayers, due to the introduction of VAT deduction, compared with the full collection of the original business tax, the tax burden will be reduced or even greatly reduced; For 85,000 small-scale taxpayers, after the business tax is changed to value-added tax, the collection rate is 3%, which is 2 percentage points lower than the original business tax rate. There is indeed an increase in the tax burden of individual enterprises in the reform.

Baidu encyclopedia-changing business tax to value-added tax