The stamp duty rate for construction projects is three ten thousandths, multiplied by three ten thousandths according to the amount in the contract. If the stamp duty is less than 1, it shall be exempted from stamp duty; if the mantissa exceeds one corner, it shall be rounded off.
Taxes and tax rates payable in construction contracts of construction projects:
1, and the business tax is paid at 3% of the operating income;
2. Urban construction tax is paid at 7% of the business tax;
3. The education surcharge shall be paid at 3% of the paid business tax;
4. The local education surcharge is paid at 2% of the business tax;
5. Stamp duty: stamp duty is levied on the construction project contract according to three ten thousandths of the contract amount; Account books shall be paid according to 5 yuan/book; Pay 0.5 ‰ of the sum of "paid-in capital" and "capital reserve" every year;
6, urban land use tax paid according to the actual occupation of land area;
7. The property tax is 70% of the original value of the own property *1. 2% payment;
8. Travel tax is paid by vehicle;
9. Pay enterprise income tax according to taxable income: 18% for taxable income within 30,000 yuan, 27% for taxable income between 30,000 yuan and 654.38+10,000 yuan, and 33% for taxable income above 654.38+10,000 yuan;
10, personal income tax is withheld and remitted for wages.
What is the scope of personal income tax?
The collection scope of individual income tax includes:
1, income from wages and salaries, wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment;
2. Income from remuneration for labor services refers to income obtained by individuals from providing services such as design, laboratory testing, testing, medical treatment, law, accounting, decoration, installation, drawing, consultation, lectures, painting and calligraphy, sculpture, translation, film and television, audio recording, peer review, video recording, performance, advertising, exhibition, performance and technical services;
3. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals. Pay attention to the income obtained by individuals from providing copyright use rights, excluding royalties;
4. Income from royalties, income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies;
5, operating income, including income from individual industrial and commercial households engaged in production and business activities; Investors of a sole proprietorship enterprise and individual partners of a partnership enterprise obtain income from the production and operation of a sole proprietorship enterprise or partnership enterprise registered in China; Income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law; Income obtained by individuals from contracting, leasing, subcontracting and subletting enterprises and institutions, and income obtained by individuals from other production and business activities;
6. Income from interest, dividends and bonuses, income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity;
7, property rental income, personal rental of real estate, machinery and equipment, travel and other property income;
8. Income from property transfer, income from personal transfer of securities, equity, partnership property share, real estate, machinery and equipment, vehicles, boats and other property;
9 accidental income, personal winning, winning, winning lottery and other accidental income.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.
Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.