For the decorative renovation contract of contracted packaging materials, if the amount of processing fee and the amount of raw materials are recorded in the contract respectively, the taxes shall be calculated according to the "processing contract" and "purchase and sale contract" respectively, and the sum of the two taxes shall be affixed to the contract. If the processing fee amount and raw material amount are not divided in the contract, the tax stamp shall be calculated according to the total amount and the "processing contract". The stamp duty rate of purchase and sale contracts is three ten thousandths, and that of "processing contracts" is five ten thousandths.
According to Article 1 of the Provisions of State Taxation Administration of The People's Republic of China on Certain Specific Issues of Stamp Duty, if the entrusting party provides raw materials for processing and contracting, the processing fee and the amount of raw materials shall be calculated respectively according to the processing contract and the purchase and sale contract, and the sum of the two taxes shall be the contract that shall be sealed; If the processing fee amount and raw material amount are not divided in the contract, the tax stamp shall be calculated according to the total amount and the "processing contract".
Second, the building:
Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax stipulates that taxpayers shall separately account for the turnover of taxable services and the sales of goods in the following mixed sales activities, and business tax shall be levied on the turnover of taxable services, but not on the sales of goods; If it is not accounted for separately, the turnover of taxable services shall be verified by the competent tax authorities:
(a) the act of providing construction services and selling self-produced goods at the same time;
② Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16 stipulates: "Except in the circumstances specified in Article 7 of these Detailed Rules, if a taxpayer provides construction services (excluding decoration services), its turnover shall include the price of raw materials, equipment and other materials and power used in the project, but not the price of equipment provided by the constructor."
Third, the interior design:
In the same taxable contract, there are both design contents and decoration contents. According to Article 17 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), different tax items and tax rates apply to the same voucher because it contains more than two economic matters. If the amounts are recorded separately, the tax payable shall be calculated separately and stamped according to the total tax amount. If the amount is not recorded separately, a tax stamp with high tax rate is applicable.
Provisions on Decoration and Payment of Stamp Duty by renovation contract in Article 2 of Announcement of Shandong Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Decorative renovation contract shall pay stamp duty according to the contract of construction and installation project, and according to three ten thousandths of the contract amount.
Extended data
Taxpayers should pay business tax, stamp duty, personal income tax, urban maintenance and construction tax, education surcharge and local education surcharge (hereinafter referred to as "tax and surcharge") to the local competent tax authorities where the home improvement project is located. The tax payment place of enterprise income tax shall be implemented in accordance with relevant laws and regulations.
Taxpayers pay family decoration tax according to the actual decoration business income. If the actual income cannot be determined, the tax authorities shall verify the tax payable according to the area of the real estate license. The approved tax standard per square meter shall be calculated once a year by the District Local Taxation Bureau in conjunction with the District Finance Bureau, the Price Bureau and the Housing Security Bureau, and promulgated for implementation.
When an enterprise provides construction services across regions and prepays the value-added tax at the place where the construction services occur, it is necessary to issue the Interim Measures for the Administration of the Collection of Value-added Tax for Taxpayers Providing Construction Services across Counties (cities, districts) (State Taxation Administration of The People's Republic of China Announcement No.2016 17) according to the provisions of Article 8 of the Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Pilot Administration of the Reform of Business.
When taxpayers provide construction services across counties (cities, districts) and pay taxes in advance to the competent tax authorities where construction services occur, they need to fill in the VAT prepayment form and provide the following information:
(a) a copy of the construction contract signed with the employer (stamped with the official seal of the taxpayer);
(two) a copy of the subcontract signed with the subcontractor (stamped with the official seal of the taxpayer);
(3) A copy of the invoice obtained from the subcontractor (stamped with the official seal of the taxpayer).
Shanghai Taxation Bureau-Materials of Decoration Contractors-Issues on Paying Stamp Duty in renovation contract
Shanghai Municipal Taxation Bureau-Issues on Paying Stamp Duty
Shandong Provincial State Taxation Bureau-Announcement of Shandong Provincial Taxation Bureau on Stamp Duty
Ministry of Finance of China-Answers to some accounting and tax treatment questions
Notice of Changsha Municipal Government-Wangcheng District on Strengthening the Tax Administration of Family Decoration
Shanghai Putuo District Taxation Bureau-Putuo District Taxation Bureau taxpayer's voice guide