What is the tax code for the production and installation of aluminum alloy doors and windows?

The tax code for the manufacture and installation of aluminum alloy doors and windows is 108040202. Generally, you can enter the corresponding commodity keywords in the search, find similar commodity classifications in the coding library for coding, and then choose the correct tax rate to save. Some goods may need to check whether the name and description meet the conditions for selling their own goods before they can be selected.

1. What is the tax rate for aluminum alloy doors and windows?

The production and sales of doors and windows belong to the sales of self-produced goods, and the tax rate is17%; The installation of doors and windows belongs to construction services, and the tax rate is11%; According to the regulations, it must be accounted for separately. If there is no separate accounting, the tax bureau will pay VAT at a higher tax rate. The two must be accounted for separately, otherwise the value-added tax must be calculated and paid at the rate of 17%. If it is a small-scale taxpayer, the collection rate of door and window manufacturing and installation is 3%. However, it is also best to account separately. Otherwise, VAT shall be paid according to the manufacture and sales of doors and windows. If the annual sales amount reaches 500,000 yuan, you must become a general taxpayer. For the installation of doors and windows, the annual sales of 5 million yuan must become a general taxpayer.

Second, the tax burden of door and window manufacturing

Aluminum-plastic doors and windows industry: if you are a general taxpayer, the national tax will pay 17% value-added tax according to the value-added amount, and the local tax will pay urban construction tax according to 5% value-added tax; Pay 3% education surcharge according to 5% of value-added tax; Pay 25% enterprise income tax according to profits. 2. If you are a small-scale taxpayer, the national tax pays 3% value-added tax according to the turnover, and the local tax: pays 5% urban construction tax according to the value-added tax; Pay 3% education surcharge according to 5% of value-added tax; Pay 25% enterprise income tax according to profits. If it is an individual industrial and commercial household, you don't have to pay tax if the turnover is below 5000 yuan.

If your turnover is more than 5000 yuan, in terms of national tax, you have to pay VAT at 3% of your operating income; Local tax: pay urban construction tax at 5% of the value-added tax; Pay 3% education surcharge according to 5% of value-added tax; Personal income tax is based on the size of your profits, using five levels of excessive progressive tax rate.

According to the regulations, if it is a general taxpayer, it is calculated at the tax rate of 17%, and if it is a small-scale taxpayer, it is calculated at the tax rate of 3%. In addition, door and window manufacturing and door and window installation need to be calculated separately, and the installation tax rate is calculated at 1 1%.