Construction enterprises need to be on the property tax and personal income tax after the reform.
One, the property tax
according to the residual value of the property, the tax rate is 1.2%; according to the property rental income, the tax rate is 12%.
2. The tax payable for individual income tax of construction enterprises is as follows:
1. If a general taxpayer applies the general taxing method to the provision of construction services across counties (cities and districts), the tax payable shall be calculated in advance according to the advance tax rate of 2% on the basis of the balance of all prices and out-of-the-price expenses obtained after deducting subcontracting payments made.
Tax payable in advance = (all price and out-of-the-money expenses - subcontract payment) ÷ (1+11%) × 2%
2. If a general taxpayer provides construction services across counties (cities and districts) and chooses to apply the simplified method of taxation, the tax payable in advance shall be calculated at the advance tax rate of 3% based on the balance of all price and out-of-the-money expenses obtained after deducting subcontract payment made.
Tax payable in advance = (full price and out-of-the-money expenses - subcontract payments made) ÷ (1+3%) × 3%
3. Small-sized taxpayers providing construction services across counties (cities and districts) Small-sized taxpayers providing construction services across counties (cities and districts) shall calculate the tax payable in advance by taking the balance of the full price and out-of-the-money expenses obtained after deducting subcontract payments made at the collection rate of 3%. .
Advance tax payable = (full price and out-of-the-money expenses - subcontract payments made) ÷ (1+3%) × 3%
Taxpayers with a negative balance of the full price and out-of-the-money expenses obtained after deducting the subcontract payments made can carry forward the deduction to the next advance tax payment. Taxpayers should calculate the advance tax payable separately according to the project and make advance payment separately.
Expanded Information:
The Scope of Taxation of the Construction Industry
I. Prescribed scope of taxation
The scope of taxation of the construction industry tax item is the provision of construction, repair, installation, decoration and other engineering operations within the territory of the People's Republic of China **** and the State of labor services.
1, construction: refers to the new construction, alteration, expansion of various buildings, structures, engineering operations. Including a variety of equipment connected with the building or pillars, operating platforms, kilns and metal structures, including engineering operations. Repair: refers to the buildings, structures for repair, reinforcement, maintenance, improvement, so that it restores the original value of use or extend its use of construction operations.
2, installation: refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment and other equipment, assembly, placement of engineering operations, including the equipment connected to the workbench, ladders, railings installed engineering operations and the installation of equipment, insulation, anticorrosion, heat preservation, painting and other engineering operations.
3, decoration: refers to the buildings, structures to decorate, make it beautiful or have a specific purpose of engineering operations.
4, other engineering operations: refers to the construction, repair, installation, decoration of various engineering operations other than, such as on behalf of the telecommunication project, dredging, drilling (drilling), demolition of buildings, water conservancy projects, road construction, land leveling, scaffolding, blasting and other engineering operations.
Two, the construction industry tax scope of several specific provisions
Based on the basic provisions of the scope of taxation of the construction industry, the current tax law on the following specific items made some specific provisions. It should be pointed out that the specific provisions mentioned here refer to the specific determination of some things which are easy to produce differences in understanding according to the basic provisions.
1, on behalf of the telecommunication project
2, well drilling project
3, the issue of work-for-hire
4, the issue of internal projects (internal organizations that are not required to apply for tax registration according to the law)
Baidu Encyclopedia-Business Tax for the Construction Industry