Management knowledge of highway cost engineer in 217: tax insurance related to the project
In this part, the highway cost engineer focused on the familiarity of the candidates with the tax and project insurance related to the project. The degree of understanding of the classification and related contents of financial statements was investigated.
I. Tax regulations related to project finance
According to the different nature of taxpayers, taxes can be divided into turnover tax, resource tax, income tax, property behavior tax, agricultural tax and customs duties. The main taxes paid by construction enterprises include business tax, income tax, urban maintenance and construction tax and education surcharge. In addition, it also involves property tax, land use tax, land value-added tax and so on.
1. Business tax
refers to a turnover tax levied on profit-making industrial and commercial enterprises according to their turnover. Taxpayers of business tax refer to units and individuals that provide taxable services, transfer intangible assets or sell real estate within the territory of China.
provision of taxable services refers to services provided by transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries, which fall within the scope of business tax collection.
transfer intangible assets. Refers to the transfer of ownership or use right of intangible assets, including the transfer of land use right, trademark right, patent right, non-patented technology, copyright and goodwill.
selling real estate. Refers to the paid transfer of real estate ownership, including the sale of buildings or structures and the sale of other land attachments; If the unit gives the real estate to others free of charge, it will be regarded as selling the real estate; Investing in real estate as a share, when transferring the equity, is also regarded as selling real estate.
tax basis and tax rate
the business tax payable is generally calculated according to the tax amount (taxable turnover) and the applicable tax rate, and the calculation formula is:
tax payable = taxable turnover? Applicable tax rate
Business tax belongs to in-price tax. The so-called in-price tax refers to the fact that the value or price of goods contains the tax payable, so? Turnover? The total price and extra-price expenses charged to the other party when providing taxable services, transferring intangible assets or selling real estate for taxpayers, that is, business income including tax. The specific provisions on the tax basis of business tax on construction industry and sales of real estate are as follows:
1) When a general contracting enterprise subcontracts a project, the turnover shall be the balance of the total contracted amount minus the price paid to the subcontractors;
2) If a construction enterprise engages in construction, repair and decoration engineering operations, its turnover shall include the price of raw materials and other materials and power used in the project, no matter how it settles accounts with the other party; Construction enterprises engaged in installation engineering operations, where the value of installed equipment is regarded as the output value of installation engineering, its turnover should include the price of equipment;
3) Houses built for self-use are not subject to business tax; Self-built houses are sold to the outside world (excluding individual self-built houses), and their self-built behavior should pay business tax according to the construction industry; Then pay business tax according to the sale of real estate
4) When units and individuals sell or transfer the real estate they have purchased or the land use right they have transferred, the turnover shall be the balance of total income minus the original price of the purchase or transfer of real estate or land use right. Units and individuals that sell or transfer the real estate or land use right obtained from debt repayment shall take the balance of the total income minus the price of the real estate or land use right at the time of debt repayment as the turnover.
China implements different proportional tax rates for business tax, the same tax rate for the same industry and different tax rates for different industries.
According to national regulations, the following items are exempt from business tax: ① parenting services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled; ② Labor services provided by individuals with disabilities; ③ Medical services provided by hospitals, clinics and other medical institutions; (4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs; ⑤ Agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals; ⑥ Ticket income for cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units, and ticket income for cultural and religious activities held in religious places.
taxpayers who have taxable activities of different tax items shall separately account for the turnover of different tax items, and the higher use tax rate shall be applied if the turnover cannot be accounted for separately. Taxpayers who concurrently engage in taxable services and goods or non-taxable services shall separately account for the turnover of taxable services and the sales of goods or non-taxable services. If they cannot be accounted for separately or accurately, their taxable services shall be subject to value-added tax together with goods or non-taxable services, and no business tax shall be levied. Cement prefabricated components, other components or building materials produced by factories and workshops attached to capital construction units and enterprises engaged in construction and installation business shall be subject to value-added tax when they are transferred for use. However, business tax is levied on prefabricated components manufactured on the construction site that are directly used in the construction projects of the unit or the enterprise, and value-added tax is not levied.
2. Income tax
Income tax is the general name of various taxes with the net income of a unit (legal person) or an individual (natural person) as the object of taxation in a certain period.
At present, China's income tax is divided into enterprise income tax, foreign-invested enterprises and foreign enterprises income tax, personal income tax and so on.
enterprise income tax.
① taxpayers of enterprise income tax. Enterprises or organizations that practice independent economic accounting.
② the taxable object of enterprise income tax. Enterprise income tax is levied on the income from production, operation and other income of the enterprise
③. The enterprise income tax is subject to a proportional tax rate of 33%.
④ calculation of enterprise income tax. The formula is as follows:
Taxable amount = taxable income? Income tax rate
The tax basis of enterprise income tax is the taxable income realized by the enterprise in the tax year. Taxable income is the balance of the taxpayer's total income in each tax year MINUS the allowable deduction items.
the total income includes production, business income, property transfer income, interest income, lease income, royalty income, dividend income and other income.
The items that are allowed to be deducted refer to the costs, expenses and losses related to taxpayers' income. Its contents include production and operating costs, expenses in various periods, taxes paid according to regulations (excluding value-added tax), various non-operating expenses, operating losses and investment losses that have occurred, and other losses.
The items that are allowed to be deducted have the following specific provisions:
① Deduction is allowed for the part where the loan interest from non-financial institutions is not higher than the amount calculated according to the loan interest rate of similar financial institutions in the same period.
② The wages paid by taxpayers to employees shall be deducted according to the taxable wages. The so-called taxable salary refers to the salary standard that can be deducted when calculating the taxable income. Taxable wages shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the scope prescribed by the Ministry of Finance and reported to the Ministry of Finance for the record.
③ Taxpayers' donations for public welfare and relief are allowed to deduct the part within 3% of the annual taxable income.
④ The taxpayer's employee welfare funds, trade union funds and employee education funds shall be deducted according to 14%, 2% and 1.5% of the total taxable wages respectively.
⑤ Taxpayers' business entertainment expenses, bad debt losses, property inspection net losses, management fees of higher authorities, etc. are allowed to be deducted after being audited by the competent tax authorities.
items that cannot be deducted include capital expenditure, intangible assets transfer and development expenditure, fines for illegal business operations and losses of confiscated property, late fees, fines and penalties for various taxes, compensation for losses caused by natural disasters or accidents, public welfare and relief donations that exceed the allowable deduction stipulated by the state, non-public welfare and relief donations, various sponsorship expenses and other expenses unrelated to income.
income tax for foreign-invested enterprises and foreign enterprises.
Foreign-invested enterprises refer to Chinese-foreign joint ventures, Chinese-foreign cooperative ventures and foreign-funded enterprises; Foreign enterprises refer to foreign companies, enterprises and other economic organizations that have set up institutions and places in China to engage in production and management, and have income from China, although they have not set up institutions and places. The income tax rate of foreign-invested enterprises and foreign enterprises is 3%; The local income tax rate is 3% of taxable income, and the comprehensive burden rate is 33%.
3. Urban maintenance and construction tax
Urban maintenance and construction tax refers to an additional tax levied to raise funds for urban maintenance and construction. Taxpayers of urban maintenance and construction tax are units and individuals obliged to pay value-added tax, consumption tax and business tax. Urban maintenance and construction tax is based on the sum of the actually paid value-added tax, consumption tax and business tax, and is paid at the same time as the above three taxes.
if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not located in the city, county or town, the tax rate is 1%.
4. education surcharge
education surcharge refers to an additional tax levied to develop local education and expand the sources of local education funds. Taxpayers attached to education fees are units and individuals who are obliged to pay value-added tax, consumption tax and business tax. The surcharge for education is based on the actual amount of VAT, business tax and consumption tax, and is paid at the same time as the above three taxes. The additional tax rate is 3%.
5. Property tax
Taxpayer
The taxpayer of property tax is the property owner of the houses within the scope of taxation, including the property owner, mortgagee, custodian or user of the houses owned by the state, collectives and individuals.
(1) if the property right belongs to the state, the business management unit shall pay taxes; If the property rights are owned by collectives and individuals, the collective units and individuals shall pay taxes.
(2) If the property right is issued, the mortgagee shall pay the tax
(3) If the owner and mortgagee of the property right are not in the location of the house, if the property right is uncertain and the rent dispute is not resolved, the housing manager or user shall pay the tax.
(4) The user should pay the property tax on behalf of the property that uses other units' properties without rent.
(5) Property tax is not applicable to properties operated by foreign-invested enterprises, foreign enterprises and foreigners.
. Taxpayer
Property tax is paid by real estate. Commercial houses built by real estate development enterprises are not subject to property tax before being sold;
tax basis and tax rate
(1) ad valorem taxation. The tax basis is the residual value of the original value of the property after deducting 1% ~ 3% at a time, and the tax rate is 1. 2%。
the original value of real estate refers to the taxpayer's account book in accordance with the accounting system. Fixed assets? The original price of the house recorded in the subject. The original value of the property should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are not generally valued separately. Taxpayers who rebuild or expand the original houses should increase the original value of the houses accordingly.
Special problems that need attention:
1) If the real estate is invested by joint venture, the tax basis of property tax should be treated differently, and the property tax should be levied according to the residual value of the real estate;
① joint venture investment in real estate bears business risks,
② joint venture investment in real estate does not bear business risks, but only collects fixed income, but actually obtains real estate rent in the name of joint venture.
Therefore, the lessor should levy property tax according to the rental income.
2) If the house is leased by financing, the property tax shall be levied on the basis of the residual value of the house. During the lease period, the taxpayer of this tax shall be determined by the local tax authorities according to the actual situation.
3) If the value of air-conditioning equipment in the newly-built house is included in the original value of the house, it shall be incorporated into the property tax.
(2) from the rent. The tax is based on the rental income of real estate, and the tax rate is 12%. For residential houses rented by individuals at market prices, the property tax is temporarily levied at the rate of 4%.
6. Land value-added tax
: Taxpayer
Taxpayers of land value-added tax are units and individuals who transfer state-owned land use rights, above-ground buildings and their attachments and earn income. Including domestic and foreign-funded enterprises, administrative institutions, foreign individuals, etc.
Taxpayers of land value-added tax
Taxpayers of land value-added tax: the value-added amount obtained by transferring the right to use state-owned land, the above-ground buildings and their attachments together with the right to use state-owned land. The scope of land value-added tax is often judged by three criteria:
(1) Whether the transferred land use right is owned by the state.
(2) whether the land use right, the above-ground buildings and their attachments have been transferred.
(3) whether there is income from the transfer of real estate.
tax basis and tax rate
(1) tax basis. The land value-added tax is calculated on the basis of the income obtained by taxpayers from the transfer of real estate after deducting the amount of items stipulated in the tax law.
The items that the tax law allows taxpayers to deduct from the transfer income include the following items:
1) Amount paid for obtaining land use rights
① Land price paid by taxpayers for obtaining land use rights. If the land use right is obtained by transfer, it is the actual land price paid < P >; Obtained by other means, for the payment of land transfer fees.
② relevant registration and transfer fees paid according to the unified regulations of the state.
2) real estate development costs, including land requisition and demolition compensation fees, preliminary engineering fees, building installation fees, infrastructure fees, public facilities fees, and indirect development fees.
3) real estate development expenses;
4) taxes related to the transfer of real estate;
5) Other deductions;
6) Appraisal price of old houses and buildings.
ii. Insurance regulations related to engineering finance
There are many types of insurance involved in highway engineering construction, mainly including engineering all risks, third-party liability insurance, personal accident insurance and construction equipment insurance.
1. Engineering All Risks
(1) Scope of coverage
The contractor shall cover engineering all risks and third-party liability insurance in the name of both the owner and the contractor, and the premium shall be listed separately in the tender offer and borne by the owner.
The so-called project all risks is a kind of comprehensive insurance, which covers permanent projects, temporary projects and equipment, and materials and equipment that have been transported to the construction site for permanent projects. The insurance covers any losses such as completed projects, projects under construction, materials arriving at the site, temporary projects and other property on the site during the whole period from the start of the project to the completion and handover, and also