How to calculate the tax on the construction project

Business tax: It is a tax levied on the business income obtained from the provision of taxable services, the transfer of intangible assets or the sale of real estate within the territory of China. Basis for tax calculation: the total price and out-of-price expenses collected by the taxpayer from the other party. Taxable services mainly involve the following aspects: (1) The transfer of land use right shall be taxed according to the subhead of "Transfer of land use right" in the tax heading "Transfer of intangible assets"; (2) Sales of real estate, the tax rate is 5%; (3) Underwriters shall be taxed as "service - agency business". (4) The leasing of land use rights and the leasing of real estate after completion shall be taxed according to the "service - leasing industry". Calculation formula = Turnover × applicable tax rate 2. Urban maintenance and construction tax and education fee surcharge: based on turnover tax and other turnover tax, urban construction and maintenance tax shall be levied at 7%, 5% and 1% respectively according to the region, and education fee surcharge shall be levied at 3%. Land value added tax: It is a tax levied on the units and individuals who transfer the use right of state-owned land, the buildings and their attachments on the land and obtain the income. The land value-added tax shall be calculated and levied on the basis of the value-added amount obtained by the taxpayer from the transfer of real estate and the applicable tax rate. The value-added amount shall be the balance of the income obtained by the taxpayer from the transfer of real estate after deducting the project amount stipulated in the Regulations. It adopts a four-level progressive tax rate, land value-added tax payable = land value added × applicable tax rate - quick deduction × quick deduction rate. Where: Land value-added = total income of transferred real estate - deduct project amount. Deduction items include: the amount paid for obtaining the right to use the land; The cost of developing land and housing and supporting facilities; Expenses for the development of land and housing and ancillary facilities; The assessed value of old houses and buildings; Taxes related to the transfer of real estate; Additional deductions. 4. Property tax: It is a tax levied on domestic units and individuals with housing property rights according to the original value of the property tax or rental income within the scope of cities, counties, organized towns, industrial and mining areas. It is based on the original value (assessed value) of the property and is taxed at a rate of 1.2%. Annual tax payable = original property value (assessed value)×(1-30%)×1.2%. 5. Urban land use tax: It is a tax paid in installments according to the prescribed amount of tax, calculated annually, and based on the actual area of land occupied by the units and individuals who have the right to the use of land within the scope of cities, counties, organized towns and industrial and mining areas. Annual tax payable =∑(land area at all levels × corresponding tax). For commercial houses built by real estate development enterprises for their own use, rent or loan, urban land use tax and real estate tax shall be levied starting from the month following the use or delivery of the houses. Urban real estate tax, land use fees of foreign-funded enterprises: Urban real estate tax is a tax levied on foreign-invested enterprises, foreign enterprises and foreign individuals, Hong Kong, Macao and Taiwan compatriots who own housing property rights according to the original value of the real estate. The urban real estate tax is based on the original value of the property and the tax rate is 1.2%. Annual tax payable = original property value × tax rate ×(1-30%). The land use fee for foreign-funded enterprises is a fee levied on foreign-funded enterprises using land within the administrative area of this municipality according to the geographical location and remoteness of the enterprise, the degree of prosperity of the lot, and the degree of infrastructure perfection. It shall be determined according to the actual area of land occupied by the foreign-capital enterprise and the unit standard of the applicable land use fee. Land use fee payable = occupied land area x applicable unit standard. Stamp duty: It is a certificate tax of both behavioral nature levied on the various certificates listed in the Provisional Regulations on writing and receiving stamp duty in economic activities and economic exchanges. It is divided into two kinds: AD valorem tax and AD valorem tax. Tax payable = taxable amount × tax rate, tax payable = number of vouchers × unit tax rate. Stamp duty shall not be levied on the documents (contracts) for the transfer of land use rights, but stamp duty shall be paid on the contracts and documents written in land development and construction, real estate sale and rental activities. Where the house sale, the signed house purchase contract should pay stamp duty according to the amount contained in the property rights transfer letter 0.05%, the real estate transaction management department in handling the sale transfer procedures, should supervise the buyer and seller in the transfer contract or agreement on the decal cancellation of tax, and then go through the deed transfer procedures. When handling the real estate ownership certificate, it should pay the stamp duty of 5 yuan per piece according to the right license license, and the real estate ownership department should supervise the recipient to cancel the tax on the real estate ownership certificate according to the decal, and then handle the certification procedures. Deed tax: Deed tax is a tax levied on the units that bear the land use right and the house ownership when the land and house ownership are transferred within China. The scope of expropriation includes the transfer of state-owned land use right, the transfer of land use right (including sale, gift and exchange), house sale, house gift and house exchange. The basis for tax calculation is mainly the transaction price, the approved price, the difference between the exchange price and the "payment of the land use right or the land income". Tax payable = basis of tax calculation × tax rate Nine, cultivated land occupation tax, fixed assets investment direction regulation tax: in most areas, has stopped collecting. 10. Enterprise income tax, foreign capital income tax and foreign enterprise income tax: It is a tax levied on the production, business operation income and other income of enterprises or organizations in China within a certain period of time. Tax payable =(Total taxable income - deductions allowed) x applicable tax rate. 11. It is a tax levied on personal income from services and non-services. The real estate industry is most involved in "wages and salaries" income. A progressive tax rate of 5% to 45% applies to excess. Tax payable = Taxable income Real estate development enterprises are mainly involved in business tax, urban construction tax, education fee surcharge, land value added tax, property tax, stamp duty, corporate income tax, and deed tax. The following taxes shall be paid: 1, business tax 5%, urban construction tax, business tax 07%, education fee additional 3%, local education additional 2%, flood control berm fee 2%. 2, deed tax 4%; 3. Stamp Duty 0.03%; 4, land value-added tax 0.5%; 5. The land use tax shall be calculated according to the actual local conditions; 6. Vehicle purchase tax 10%; 7. Property tax; 8. Vehicle and vessel use tax; 9. Corporate income tax, etc. × Applicable tax rate - Quick deduction number.