Calculation method of enterprise income tax: 2.5% of the cost. The income tax rate (%) approved by the tax authorities (the taxable income is approved according to the total tax amount) is 10% of the total price, and the income tax payable is calculated by multiplying 10% of the cost by the tax rate of 25%.
Calculation method of construction enterprise income tax: calculate the tax amount according to the adjusted total profit.
Tax rate:
The tax rate below 30,000 yuan (including 30,000 yuan) is 18%, the tax rate between 30,000 yuan and 654.38+ten thousand yuan (including 654.38+ten thousand yuan) is 27%, and the tax rate above 654.38+ten thousand yuan is 33%.
Other tax rates for construction industry: urban construction tax: 5% of business tax.
Education surcharge: 3% of business tax.
Property tax: there are two tax bases according to the original value of the property (1): tax payable = the original value of taxable property *( 1- deduction ratio 10% to 30%) *1.2%; (2) According to real estate rental income: tax payable = rental income * 12%.
Urban land use tax: calculated according to the actual occupied land area. Tax rate: from big city 0.5 yuan to 10 yuan; Medium-sized cities from 0.4 yuan to 8 yuan; Small cities from 0.3 yuan to 6 yuan.
Vehicle and vessel use tax: Vehicle and vessel use tax is based on the measurement standard of taxable vehicles and vessels, and is levied in a fixed amount.
Stamp duty: Stamp duty * * * has 13 tax items, such as purchase and sale contract, construction and installation project contract, loan contract, business account book, etc. Tax rates are divided into: (1) proportional tax rates: 0.5/ 10000, 3/ 10000, 5/ 10000, 1. (2) Fixed tax rate: decals are applied piece by piece, and the tax rate is 5 yuan.
Withholding and paying personal income tax: based on wages and salaries. Nine-level excess progressive tax rate is applicable, and the tax rate is 5%-45%.
Construction enterprises are economic entities engaged in the production and operation of construction products. It is the leading force of building productivity development and building technology progress.
The basic conditions that constitute a construction enterprise include
(1) has certain production targets and business objectives;
(2) Having a certain amount of fixed assets and working capital;
(3) Having certain organization and management personnel;
(4) having a certain number and technical level of labor force;
Meet the above conditions, register in accordance with the law, get approval, open an account in a bank, and have the qualification of a legal person.
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