1. In the construction and installation project cost, the tax amount of business tax is 3% of the turnover.
2. Table of business tax items and tax rates
Tax items and tax rates
1. Transportation: land transportation, water transportation, air transportation, pipeline transportation, loading and unloading 3%
2. Construction: construction, installation, renovation and other engineering operations 3%
3. Finance and insurance 5%
4. Posts and telecommunications. Culture and sports industry 3%
VI. Entertainment industry: karaoke bars, dance halls, OK dance halls, music cafes, billiards, golf, bowling and entertainment 5%-2%
VII. Service industry: agency, hotel, catering, tourism, warehousing, leasing and other service industries 5%
VIII. Transfer of intangible assets: Goodwill 5%
IX. Sales of real estate: Sales of buildings and other land attachments 5% On the turnover of construction and installation projects, please come in
According to the new business tax regulations and detailed rules, if taxpayers provide construction services (excluding decoration services), their turnover shall include the price of raw materials, devices and other materials and power used in the project, but not the price of devices provided by the construction party. Caishui [23] No.16, "Cables and optical cables used in communication line engineering and transportation pipeline engineering, as well as anticorrosion pipe sections, pipe fittings (elbows, tees, cold bending pipes, insulating joints), pig, receiving and sending spherical tubes, 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 the project. The taxable turnover of other construction and installation projects should not include the value of the device. The specific device list can be listed by the provincial local tax authorities according to their actual conditions. " In other words, the provincial local tax authorities can list the devices, and the price of the devices within 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, the mixed sales in other cases should be subject to 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 the self-produced goods are sold simultaneously. Composition of construction and installation project cost
The composition of construction and installation project cost, the general direction is direct cost and indirect cost, and each cost has a subtitle. What is the construction and installation project cost
is the housing area. The turnover of construction and installation enterprises in the urban area where a project is located is 1 million yuan. How much should the enterprise pay for the construction and installation project tax?
Business tax (3% of business income)+urban maintenance (7% of business tax)+education surcharge (3% of business tax) = 3.41% of business income, that is, (3% * (1+7%+3%))/(1-3% * (1+7).
The cost of a building installation project is 6.6 million yuan, and the proportion of materials is 6%. The advance payment of the project is the percentage of the project cost
According to the notice of the Interim Measures for the Settlement of Construction Project Price issued by the Ministry of Finance and the Ministry of Construction, the file Caijian (24) No.369
Chapter III Settlement of Project Price
Article 12 The advance payment of the project shall meet the following requirements:
(1) The advance payment of the contracting and materials engineering shall be paid according to the contract, and in principle the advance payment ratio shall not be less than 1% of the contract amount.
the advance payment for the project is between 1% and 3% of the project cost. What is the cost of construction and installation project?
The total cost of installation project is urgent!
I'm from Shaanxi, which is similar to 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, the subtitle related to leakage protection switch in Chapter 4-Control device and mortgage electricity shall be applied, and unipolar, tertiary and quadrupole shall be distinguished
2. The 1.5m cutoff calculated to the outer wall skin.
3. chapter 4-installation of complete distribution box in control device and mortgage electricity is applied to the distribution box for finished products, and the half circumference is distinguished.
4. chapter 4-medium voltage copper tip in control device and mortgage electricity should be applied if it is greater than or inclusive of 1m2, and the main material has been included in the quota.
5. ask you how to install the junction box!
6. To distinguish materials, apply Chapter 12, Piping and Wiring for dark matching, and slotting is not included in formwork structure and brick wall (unless it is changed).
7. According to the design instructions, apply the corresponding quota of oil painting, anti-corrosion and thermal insulation engineering in Book 11 (see specific regulations)
8. How to ground the main reinforcement in the column! ? Wrapped in concrete, but the main reinforcement under the guidance of buildings and the reinforcement in the foundation are calculated according to the extension meter.
9. It seems that equipotential does not exist in the national quota. In Shaanxi, there is a supplementary quota meter and other electric wires to install and record the main materials. It is necessary to compare the water chart and then calculate the direct connection between the equipotential terminal metal body and the insulated wire. (specific province specific treatment)
1. Apply the general wall bushing in Volume VI and make a calculation. Regardless of the main material.
11. It is included in the quota, excluding
12. It's better to calculate whether there is a firestop ring installed in Shaanxi.
13. Take the bigger one.
14. The main material should be calculated, and the material is included in the material cost.
15. Generally, it is crimping without welding.
16. The cable head is generally dry-wrapped, cast/heat-shrinkable, which is generally not considered according to the regulations.
17. generally, the wiring of panels and cabinets is not available in the electrical box, but there is
terminal-less external wiring applied in the electrical box during assembly. Why do you say that the turnover of construction and installation projects does not include the value of devices?
according to the provisions of the tax law, those engaged in construction and installation projects should separately account for the device value and installation costs, and be subject to VAT and business tax respectively. If they are not separately accounted for, they should be subject to VAT from the higher level.
Therefore, the turnover of business tax should be the turnover of construction and installation projects excluding the device price. 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, and so on.
1. Business tax
Payable business tax = taxable turnover * applicable tax rate, with the tax rate of 3%
2. Urban maintenance and construction tax:
Payable urban maintenance and construction tax = business tax * applicable tax rate, with the tax rates of 7%, 5% and 1%
3. Additional education fee:
. Tax rate: 3%
4. Stamp duty mainly covers loan contract, property insurance contract and property lease contract
Tax payable for loan contract = loan amount * applicable tax rate, tax rate: .5‰
Tax payable for property insurance contract = insurance premium income * applicable tax rate, tax rate: 1‰
Tax payable for property lease contract = lease. Tax rate: 1‰
5. Property tax:
(1) Ad valorem tax: annual tax payable = original value of taxable property ×(1- deduction ratio )× 1.2% < P > (2) rental tax payable = rental income× 12% < P > 6. Land use tax: < P >. The specific criteria are as follows:
(1) .5 yuan to 1 yuan.
(2) .4 yuan to 8 yuan.
(3) .3 yuan to 6 yuan. Acting sales of major online school study cards | domestic finance
(4) counties, towns, industrial and mining areas from .2 yuan to 4 yuan.
annual tax payable = actually occupied taxable land area (square meters) * applicable tax amount
7. Tax scope: the balance after the total annual income is deducted from the allowable deduction of project amount.
annual income tax payable = annual taxable income * applicable tax rate
enterprise income tax rate is 25%.