Question 2: What are the specific taxes and tax rates for building materials? The main tax types and tax rates of building materials enterprises:
Business tax payable = construction revenue * tax rate of 3% (the turnover of the construction business tax for the contracting of construction, repair, installation, decoration and other engineering operations to obtain the amount of business income, construction and installation enterprises to the construction unit of the construction price (i.e., the project cost) and the construction price of a variety of fees charged in addition to the cost).
VAT payable = income from commodity sales (excluding tax) * 3% (suitable for small-scale taxpayers);
VAT payable = income from commodity sales (II) * 17% - amount of imported goods (excluding tax) * 17% (suitable for general taxpayers);
Urban construction tax payable = VAT payable + business tax * 7%;
Surcharge on education fees payable = payable VAT + business tax * 3%;
Payable local education surcharge = payable VAT + business tax * 3%.
Income tax:
Income tax = total profit * tax rate of 25%, (the income tax rate of qualified small and micro-profit enterprises is 20%, and small and micro-profit enterprises refer to enterprises engaged in the non-restricted and prohibited industries of the state and meet the following conditions: industrial enterprises, annual taxable income not exceeding 300,000 yuan, with the number of employees not exceeding 100, and with the total asset value not exceeding (30 million yuan; other enterprises, annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80 people, and the total amount of assets does not exceed 10 million yuan);
Individual income tax:
The implementation of withholding, regardless of whether the salary is more than 3,500 yuan are required to implement the full full declaration.
The personal income tax (calculated on the basis of personal wages and salaries to pay the individual tax payable, to the amount of monthly income minus the tax exemption should be borne by the individual "five insurance and one gold" and other items, and then subtracted from the allowable deduction of 3500 yuan, the balance of the taxable income.
The amount of personal income tax payable = taxable income * applicable tax rate - quick deduction.
Stamp Duty:
Units and individuals who have written and received the vouchers listed in the Provisional Regulations on Stamp Duty of the People's Republic of China are the taxpayers of the stamp duty, and they should pay the stamp duty in accordance with the provisions of the Regulations.
Tax Rate Table
Tax Item Tax Rate or Amount
Purchase and Sale Contract 0.3‰
Processing Contract 0.5‰
Construction Engineering Survey and Design Contract 0.5‰
Construction and Installation Contract 0.3‰
Property Lease Contract 1‰
Cargo Transportation Contract 0.5‰
Warehousing and storage contract 1‰
Borrowing contract 0.05‰
Property insurance contract 1‰
Technology contract 0.3‰
Property transfer documents 0.5‰
Question 3: What is the hardware in the salary 5 insurance and 1 gold
"Five insurance "refers to the pension insurance, medical insurance, unemployment insurance, maternity insurance and industrial injury insurance. Individuals pay: pension insurance is to pay 8%; unemployment insurance is 1% (farmers account does not pay); industrial injury and maternity insurance individuals are not paying fees.
The "one gold" refers to the housing fund.
Individuals pay: 5%-12%
Question 4: Zhengzhou Hanyu building materials company employees have five insurance and one gold? Housing fund have? It is not clear. This is the company must pay for employees. Many companies do not pay, you'd better take the company to ask
Question 5: Jianhua building materials salary how (⊙o⊙) ...
Question 6: Henan Baohong building materials limited company has five insurance a gold? How about the treatment? Yes, they mainly produce expansion agent
Question 7: The boss said that the building materials sales company do not give to buy insurance Five insurance and gold is the state regulations must pay the company, the unit has no responsibility not to do
Question 8: the unit to buy hardware What are included The unit to the employee for the hardware is not called, usually said to be the five insurance a gold, the specific five insurance, that is: pension insurance, medical insurance, unemployment insurance, maternity insurance and work injury insurance, and the unit to the worker to deal with the hardware, usually said to be the five insurance a gold, specific five insurance that is: pension insurance, medical insurance, unemployment insurance and work injury insurance. The unit to buy hardware for employees is not called hardware, usually said that the five insurance and one gold, specific five insurance that: pension insurance, medical insurance, unemployment insurance, maternity insurance and industrial injury insurance; a gold that: housing provident fund.
"Housing Provident Fund; specific units and individuals to bear the proportion of each bear 50%, that is calculated in accordance with the average annual salary of individuals. State regulations are: housing fund is not less than 10% of the salary, good efficiency units can be higher, employees and units each bear 50%.
Five insurance, according to the employee's salary, the unit and the individual's share of the general: pension insurance unit to bear 20%, the individual to bear 8%; medical insurance unit to bear 6%, the individual 2%; unemployment insurance unit to bear 2%, the individual 1%; maternity insurance 1% by the unit to bear the whole; industrial accident insurance 0.8% is also by the unit to bear the whole, the employee does not bear the individual maternity and industrial accident insurance.
Question 9: Lubi building materials Treatment 30 points undergraduate treatment, basic salary 1725, one year after the transfer of assistant 1785, housing subsidies, heating subsidies are available, five insurance and gold payment is not for less. Take Bean hand is also about 2000.
Question 10: open a (building materials store) to pay some of what taxes open a building materials store
Sales of building materials should pay VAT;
A certain percentage of VAT levied urban construction tax, education surcharge;
According to the different regions have *** levy fees such as flood protection, local education surcharge;
If the facade is their own, the land use tax and property tax
If the facade is their own, pay the land use tax and property tax.
If the storefront is owned, pay the land use tax and property tax
Pay the stamp duty for signing contracts and setting up books of accounts
Pay the enterprise income tax for those who are registered as enterprises (except for sole proprietorships and partnerships), and pay the individual income tax for those who are individually owned, sole proprietorships, and partnerships