9% tax rate: the basic tax rate for general taxpayers in the construction industry.
20 16 The construction industry has also joined the "camp reform" army. In the past three years, the tax rate has changed from 1 1% to 9%. For general taxpayers in the construction industry, the tax rate of 9% is generally applicable to the provision of construction services.
Construction services refer to the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment and facilities, and other engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.
All construction taxpayers who sign contracts fall within this scope, and the tax rate of 9% is generally applicable.
% tax rate: the collection rate of small-scale taxpayers and the simple tax calculation method adopted by ordinary taxpayers.
Not only small-scale taxpayers in the construction industry adopt the 3% levy rate, but most small-scale taxpayers in other industries also adopt the 3% levy rate. Therefore, this is a universal law.
However, for general taxpayers in the construction industry, under some special circumstances, a 3% levy rate may also be adopted. These situations are simply levied by ordinary taxpayers.
The most typical simple set is:
1. Construction services provided in the form of contractors;
2. Construction services provided for Party A's projects;
3. Construction services provided for old construction projects;
4. The general contractor of the construction project provides engineering services for the foundation and main structure of the building, and if the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, the simple tax calculation method is applicable;
What enterprises need to pay attention to is that simple collections are specific to each project. Some items meet the simple tax calculation method, so you can choose simple tax calculation, while others do not, so you must choose general tax calculation. However, for the same construction project, general tax calculation and simple tax calculation cannot be selected at the same time! In addition, once the simple tax calculation is selected, it shall not be changed within 36 months in principle.
6% tax rate: The services provided are not construction, but modern services and forensic services.
When providing construction services, some auxiliary services are often involved. Such as engineering design, engineering survey and exploration services, engineering supervision, etc. These services should pay special attention to their categories. Because from 20 18 1, taxpayers will automatically display and print the abbreviations corresponding to the tax classification codes of goods and services on the invoice face when issuing invoices. Therefore, we should pay attention to the correct collocation.
For example, engineering design is a cultural and creative service in modern services; When invoicing, it should be: * design service * engineering design, and the tax rate of 6% for modern services is applicable.
Another example is engineering survey and exploration services, which belong to research and development and technical services in modern service industries; Invoicing should be: * R&D and technical services * engineering survey and exploration; The modern service industry is subject to the tax rate of 6%.
For another example, project cost evaluation belongs to the evaluation consulting service in modern service industry; When issuing invoices, it should be: * certification consulting services * project cost certification, which is also the 6% tax rate applicable to certification services.
Therefore, we can know whether the tax rate of 9% or 6% is applicable by distinguishing the types of services.
13%: selling goods and providing taxable services.
At present, the tax rate of 13% is generally related to selling or importing goods, providing processing, repairing and repairing services, and renting tangible movable property, which is a traditional value-added tax rate. However, the construction industry may also have this tax rate when purchasing materials or mixing sales.
So treat it differently.
A company, a general taxpayer construction enterprise, signed a construction contract of 6,543,800 yuan. Among them, it is necessary to purchase materials and rent equipment. The amount purchased from general taxpayers is 5 million, and the amount of materials purchased from small-scale taxpayers is 1 10,000. Company A chooses the general tax calculation method of this project, so the tax rate that Company A may involve is:
1. construction industry output tax, with the tax rate of 9%:1000 * 9% = 900,000.
2. The input tax rate for purchasing materials and leasing machinery and equipment from general taxpayers is13%: 500 *13% = 650,000.
3. For purchases from small-scale taxpayers, the input tax rate is 3%:100 * 3% = 30,000 yuan.
VAT = 90-65-3 = 220,000
Then the tax rates of 9%, 13% and 3% are involved here.