Construction and sales business tax how to calculate?
For taxpayers engaged in construction, repair, decoration works, regardless of how the other party settlement, the turnover should include the use of raw materials and other materials and power prices, including
The construction industry applies a 3% business tax rate. The turnover of the construction business tax is the amount of revenue from contracting construction, repair, installation, decoration and other engineering operations. Construction and installation enterprises to the construction unit to collect the project price (ie project cost) and the project price charged outside the various fees.
Construction industry business tax (referred to as: Jian'an tax) is the construction and installation of engineering operations levy business tax, including: civil engineering construction, lines, pipelines and equipment installation, decoration decoration industry.
