The following items can be simply taxed at the rate of 3%, and the rest items must be taxed according to the general method, and the output tax is calculated at the rate of 10%.
1. General taxpayers can choose to apply the simple tax calculation method to the construction services provided by the contractor.
2. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A for this project.
A-supplied project refers to a construction project in which all or part of the equipment, materials and power are purchased by the project contractor.
3. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects.
Old building projects refer to:
(1)20 16 The contract commencement date indicated by building construction permits before April 30th.
(2) A construction project that has not obtained building construction permits before April 30, 2065438+06, and the commencement date is indicated in the construction project contract.
Extended data:
The construction industry refers to the construction and installation engineering operations, including construction engineering, installation engineering, repair engineering, decoration engineering and other engineering operations. It has the characteristics of large fluidity, diverse building products, changeable construction conditions and long construction period. General project contracting refers to the whole process or several stages of contracting for project survey, design, procurement, construction and trial operation (completion acceptance) entrusted by the owner.
Subcontracting refers to the activity that a construction enterprise contracts out specialized projects or services in housing construction and municipal infrastructure projects to other construction enterprises. Subcontracting refers to the act of contracting out all the projects contracted by the general contractor to others, or contracting out all the projects contracted by the general contractor to others in the name of subcontracting.
Basic provisions on the scope of taxation in construction industry
(a) the scope of taxation stipulated in the construction tax items
The scope of taxation of construction tax items is the services provided in People's Republic of China (PRC) for construction, repair, installation, decoration and other engineering operations.
Architecture: refers to the new construction, reconstruction and expansion of various buildings and structures. Including all kinds of equipment or pillars related to buildings, operating platforms, kilns and metal structure engineering operations. Repair: refers to the construction project of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life.
Installation: refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment, including the installation of workstations, ladders and railings connected to the equipment and the insulation, anti-corrosion, heat preservation and painting of the installed equipment.
Decoration: refers to the decoration of buildings and structures to make them beautiful or have a specific purpose.
Other engineering operations: refer to all kinds of engineering operations other than construction, repair, installation and decoration, such as carrying telecommunications engineering, dredging, drilling (well drilling), demolition of buildings, water conservancy projects, road construction, land leveling, scaffolding, blasting and other engineering operations.
(two) several specific provisions on the scope of taxation in the construction industry
According to the basic provisions of the scope of taxation in the construction industry, the current tax law has made some specific provisions on the following specific items. It should be pointed out that the specific provisions mentioned here refer to the specific identification of some things that are prone to cognitive differences according to the basic provisions.
References:
Baidu encyclopedia-construction business tax