Construction enterprise tax rate? The tax paid by construction enterprises is the construction and installation project tax, referred to as the construction and safety tax. The main components are business tax, urban maintenance and construction tax and education surcharge. These three taxes are:
Business tax = turnover *0.3
Urban maintenance and construction tax = payable business tax × applicable tax rate.
Taxpayers get 7% in urban areas; 5% in counties and townships; 3% in rural areas.
Education surcharge = business tax payable *3%.
For the convenience of calculation, the total tax rate of these three taxes is
The urban taxpayer is 3.4 1%.
County and township taxpayers are 3.35%
Taxpayers in rural areas are 3.22%.
It is worth noting that when paying the construction safety tax, stamp duty is also required, and the tax amount is 0.03% of the contract amount.
Enterprise B is a general taxpayer, with the VAT rate of 17%, the consumption tax rate of 10% and the business tax rate of 5%, and the materials are accounted for according to the actual cost. (1) sells a batch of taxable consumer goods, and the special invoice indicates the price of 6,543,800 yuan, the value-added tax of 6,543,800 yuan+7,000 yuan, and the cost of 600,000 yuan. The product has been issued and the money has been deposited in the bank.
Debit: bank deposit 1 17w
Loan: main business income100W.
Tax payable-VAT payable-output tax 17w
Borrow: the main business cost is 60w.
Credit: 60w in stock.
Debit: business tax and surcharges100 *10% =10w.
Loan: taxes payable-consumption tax payable 10w.
(2) A batch of taxable consumer goods of this enterprise are used for projects under construction, and the cost of this batch of products is 654.38 million yuan, and the sales price excluding VAT is1.20 million yuan.
Borrow: construction in progress 12.04w
Credit: goods in stock 10w
Tax payable-VAT payable-output tax12 *17% = 2.04w.
Debit: business tax and surcharges12 *10% =1.2w.
Loan: taxes payable-consumption tax payable 1.2w
(3) Entrust Enterprise A to process a batch of materials belonging to taxable consumer goods, with raw material cost of 200,000 yuan, processing fee of 80,000 yuan (excluding value-added tax) and consumption tax of 20,000 yuan collected and remitted. The materials have been processed, accepted and put into storage, and the processing fee has been paid. Half of the recovered processed materials are directly used for sales, and the other half continues to produce taxable consumer goods.
Borrow: Entrusted processing materials 20w.
Loan: 20w raw materials.
Borrow: goods in stock 15w
Raw materials 14w
Taxes payable-consumption tax payable 1w
Loan: 20w of processing materials.
Bank deposit 10w
(4) Selling a patent right, the sales income is 6.5438+0.5 million yuan, and the money has been received and deposited in the bank. At the time of sale, the book balance of the patent right was 300,000 yuan, and the accumulated amortization amount was 200,000 yuan, and no provision for impairment was made.
Debit: bank deposit 15w
20w accumulated amortization
Loan: intangible assets 30w
Taxes payable-business tax payable15 * 5% = 0.75w.
Non-operating income 4.25w
(5) Buy a device that doesn't need to be installed. The amount recorded in the special VAT invoice is 90,000 yuan, and the VAT is 15300 yuan. The equipment price is paid by bank deposit, and the equipment has been delivered.
Debit: fixed assets 90000.
Taxes payable-VAT payable-input tax 15300
Loan: bank deposit 105300.
(6) Buy stamps for 500 yuan.
Debit: management fee 500.
Loan: 500 yuan in the bank.
(7) When an enterprise sells an office building, the original price of the building is 6,543.8+0.5 million yuan, and the accumulated depreciation is 6,543.8+0,654.38+0.0 million yuan, but no provision for impairment has been made. The sale income is 600 thousand, and the house has been cleaned up.
The fee is 5000 yuan, and the income and expenditure are settled by bank deposits.
Debit: Liquidation of fixed assets 40w
Accumulated depreciation 1 10w
Loan: fixed assets 150w
Debit: Bank deposit 60w.
Credit: 60w fixed assets clearing.
Borrow: Clean up fixed assets 3w
Loan: Taxes payable-business tax payable 60*5%=3w.
Borrow: 0.5w is used to clean up fixed assets.
Loan: 0.5w in bank deposit.
Debit: fixed assets settlement 16.5w
Loan: non-operating income16.5w.
Construction enterprise tax For construction enterprises, the main tax is business tax, which is paid according to the approved tax amount:
1, main tax: pay 3% business tax (pay local tax) according to income.
2. Additional taxes and fees (payment of local taxes)
(1) Urban construction tax shall be paid at 7% of the business tax (5% in the county, 0/%in the township);
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 2% of the business tax;
3. Pay 20% personal income tax according to the distributed dividends. (Pay local taxes)
4. Pay enterprise income tax at 25% of the profits. (Pay local taxes)
5. In addition, there are property tax (original value 1.2% or rent 12%), land use tax, stamp duty, travel tax, etc. (Pay local taxes)
6, according to the sales revenue of 0. 1% of the embankment protection fee or water conservancy fund, etc.
The above taxes are declared and paid during 1- 15 every month.
Can invoices with sales tax rate of 1 1% and purchase tax rate of 17% be deducted? If the construction industry does not adopt simple collection, the input tax can be deducted at the rate of 17%.
What taxes do enterprises pay? For example, business tax = service industry income * tax rate 5%.
You belong to the service industry, and the main tax is business tax, which is paid according to the tax verification method: (paying local tax)
1, main tax: pay 5% business tax according to income.
2. Additional taxes and fees
(1) Urban construction tax shall be paid at 7% of the business tax (5% in the county, 0/%in the township);
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;
(4) There are also reclamation fees and water conservancy construction funds calculated by provinces according to their operating income.
3. Pay 20% personal income tax according to the distributed dividends.
4. Pay enterprise income tax at 25% of the profits.
5. In addition, there are property tax (65438+ 0.2% of the original value), land use tax, stamp duty and automobile transportation tax.
II. Taxes paid by enterprises
You belong to business or processing industry, and the main tax is VAT 17%, which is levied according to the approved tax method:
1, main tax: small-scale taxpayers pay 3% value-added tax according to their income. (pay national tax). If it is recognized as a general taxpayer of value-added tax, the value-added tax payable = output tax-input tax.
2. Additional taxes and fees (payment of local taxes)
(1) Urban construction tax shall be paid at 7% of the paid value-added tax (5% in county, 0/%in villages and towns);
(2) The education surcharge is paid at 3% of the paid value-added tax;
(3) The local education surcharge is paid according to 65438+ 0% of the paid value-added tax;
(4) There are also reclamation fees and water conservancy construction funds calculated by sales revenue in each province.
3. Pay 20% personal income tax according to the distributed dividends. (Pay local taxes)
4. Pay enterprise income tax at 25% of the profits. (Pay national tax)
5. In addition, there are property tax (65438+ 0.2% of the original value), land use tax, stamp duty and automobile transportation tax. (Pay local taxes)
Why is the construction business tax rate 5.34% and 3%?
5.34% is a comprehensive tax rate, which consists of several taxes (fees), including business tax, urban construction tax, education surcharge, local education surcharge, personal income tax, enterprise income tax, resource tax, stamp duty, dike fees, etc.
Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system.
What is the tax rate of domestic shoe enterprises? The general taxpayer rate of VAT is17%; The tax rate for small-scale taxpayers is 3%.
Pay urban construction tax according to the actual value-added tax paid. The tax rate of urban business address is 7%; The county and township tax rate is 5%; The tax rate in rural areas is 1%.
Pay the education surcharge according to the actual value-added tax paid, and the tax rate is 3%.
What is the tax rate and collection rate of construction services provided by construction enterprises after May 1 year? The VAT rate paid by construction enterprises through construction services is 1 1%. Small-scale taxpayers calculate the tax payable according to the levy rate, which is 3%.