2, business tax items and tax rate table
Tax item collection scope tax rate
1. Transportation: land transportation, water transportation, air transportation, pipeline transportation, loading and unloading each 3%.
Two. Construction industry: 3% for construction, installation, repair, decoration and other engineering operations.
Three. Finance and insurance 5%
Four, the post and telecommunications industry 3%
Verb (abbreviation for verb) Culture and sports industry 3%
Entertainment: karaoke bars, dance halls, OK dance halls, music cafes, billiards, golf and bowling 5%-20%.
Seven, service industry: agency, hotel, catering, tourism, warehousing, leasing, advertising and other services 5%.
8. Transfer of intangible assets: 5% transfer of land use right, patented non-patented technology, trademark right, copyright and goodwill.
Nine, sales of real estate: sales of buildings and other land attachments 5%.
Regarding the turnover of construction and installation projects, the new business tax regulations and detailed rules stipulate that if taxpayers provide construction services (excluding decoration services), their turnover shall include the prices of raw materials, equipment and other materials and power used in the project, but not the prices of equipment provided by the construction party. Caishui [2003] 16, "Cables and optical cables used in communication line engineering and transmission pipeline engineering, as well as anticorrosion pipe sections, pipe fittings (elbows, tees, cold bending pipes, insulating joints), pig, receiving and dispatching spherical tanks, pumps, heating furnaces, metal containers and other items that constitute the main body of pipeline engineering belong to devices, and their values are not included in the taxable turnover of this project. Taxable turnover of other construction and installation projects should not include the value of the equipment. The specific equipment list can be listed by the provincial local tax authorities according to their actual situation. " In other words, the provincial local tax authorities can list the equipment, and the price of the equipment in the list can be deducted from the taxable turnover. In addition, for mixed sales, according to the provisions of the new business tax regulations and detailed rules on mixed sales, in other cases, mixed sales should pay business tax (construction services, the turnover of which does not include the installation price) and value-added tax (sales of self-produced goods) only when self-produced goods are sold at the same time.
The composition of construction and installation engineering costs The composition of construction and installation engineering costs, the general direction is direct costs and indirect costs, and each cost has a subtitle.
What is the construction and installation project cost or housing area?
Turnover of construction and installation enterprises in the urban area where a project is located100000 yuan. What is the business tax payable for enterprise construction and installation projects (3% of business income)+urban maintenance fee (7% of business tax)+education surcharge (3% of business tax) = 3.465438+0% of business income, that is, (3% * (1+7%+3%))/(/kloc)
The cost of a building installation project is 6.6 million yuan, the proportion of materials is 60%, and the advance payment of the project is the percentage of the project cost. According to the Notice of the Ministry of Finance and the Ministry of Construction on Printing and Distributing the Interim Measures for the Settlement of Construction Project Price (Cai Jian (2004) No.369).
Chapter III Settlement of Project Price
Twelfth engineering advance payment shall meet the following requirements:
(1) The advance payment for contracted projects and contracted projects shall be distributed according to the contract. In principle, the advance payment ratio shall not be lower than 65,438+00% of the contract amount and not higher than 30% of the contract amount. For major projects, the advance payment shall be paid year by year according to the annual project plan.
The advance payment of the project is between 10%-30% of the project cost.
The construction and installation project cost refers to the total cost of the installation project.
The construction and installation project cost is urgent! I'm from Shaanxi, which is about the same as the national quota for your reference. Press the answer here first:
1. If the short-circuit protector is in the distribution box, there is no need to set a separate quota; If it is installed separately, Chapter 4-Control device of leakage protection switch in mortgage electricity and related subheadings shall be applied to distinguish unipolar, tertiary and quaternary.
2. Calculate the outer skin until1.5m..
3. The distribution box is the finished product. Chapter 4-Install the complete distribution box in the control device, and use the mortgage electricity to distinguish the semi-circles.
4. Chapter 4-Medium-voltage copper tips for control devices and mortgage electricity, which are more than (inclusive) 10m2, shall be applicable, and the main materials have been included in the quota.
5. Ask you how to install the junction box!
6. Distinguish between materials. Apply Chapter 12 "Concealed Piping and Wiring". Formwork structures and brick walls are not allowed to be slotted (unless changed).
7. According to the design instructions, apply the corresponding oil painting, anti-corrosion and thermal insulation engineering quota in Volume1/(see for specific provisions).
8. How to ground the main reinforcement in the column! ? Wrapped in concrete, but the main reinforcement under the building and the reinforcement in the foundation are calculated according to the extension meter.
9. It seems that the national quotas are not equal. In Shaanxi, there is a supplementary quota table and other main materials for wire installation and recording. It is necessary to compare the water chart and then calculate the direct connection between the equipotential end metal body and the insulated conductor. (Specific province specific treatment)
10. Use the universal wall bushing in Volume VI and make calculation. Regardless of the main materials.
1 1. included in the quota, not included.
12. Shaanxi also has the subtitle of firestop ring installation. Do a calculation.
13. whichever is greater.
14. The main materials should be calculated and included in the material cost.
15. Generally, pressure welding is used instead of welding.
16. Cable heads are generally dry-wrapped, cast/heat-shrunk, and generally not considered according to regulations.
17. Cabinet wiring is generally not in the electrical box, but in the assembly.
The electrical box shall be connected externally without terminals.
Why does the turnover of construction and installation projects not include the value of equipment? According to the provisions of the tax law, those engaged in construction and installation projects should be accounted for separately from installation costs, and value-added tax and business tax should be levied respectively. If there is no separate accounting, the value-added tax shall be levied from the superior.
Therefore, the turnover of business tax should be the turnover of construction and installation projects excluding the price of equipment.
What are the contents of taxes in the construction and installation project cost? 1. Taxes involved in the construction industry: business tax, urban maintenance and construction tax, education surcharge, stamp duty, enterprise income tax, personal income tax, property tax, land use tax, vehicle and vessel use tax, etc.
1, business tax
Business tax payable = taxable turnover * applicable tax rate, tax rate: 3%
2, urban maintenance and construction tax:
Payable urban maintenance and construction tax = business tax * applicable tax rate, and the tax rates are 7%, 5%, 1%.
3, education surcharge:
Education surcharge payable = business tax payable * applicable tax rate, tax rate: 3%
4. Stamp duty mainly covers loan contracts, property insurance contracts and property lease contracts.
Taxable amount of loan contract = loan amount * applicable tax rate, tax rate: 0.005‰
Taxable amount of property insurance contract = insurance premium income * applicable tax rate, tax rate: 1‰
Taxable amount of property lease contract = lease amount * applicable tax rate, tax rate: 1‰
5. Property tax:
(1) ad valorem: annual tax payable = original value of taxable property× (1-deduction ratio )×1.2%.
(2) From rent: annual tax payable = rental income × 12%.
6. Land use tax:
Urban land use tax adopts a fixed tax rate, that is, a differential tax rate. According to the provisions of large, medium and small cities, counties, towns and industrial and mining areas, the annual tax payable per square meter of land use tax. The specific criteria are as follows:
(1) 0.5 yuan to 10 yuan.
(2) Medium-sized cities from 0.4 yuan to 8 yuan.
(3) The small city of 0.3 yuan to 6 yuan. Acting sales of major online school learning cards | domestic wealth
(4) County, towns, industrial and mining areas from 0.2 yuan to 4 yuan.
Annual taxable amount = actually occupied taxable land area (square meters) * applicable tax amount
7. Tax scope: the balance of the total annual income MINUS the allowable deduction of the project amount.
Annual income tax payable = annual taxable income * applicable tax rate
The corporate income tax rate is 25%