How to calculate the tax rate in the project cost

2. Urban maintenance and construction tax: 7% of urban business tax; 5% business tax is levied in counties and towns, and 1% business tax is levied in rural areas.

3. Surtax on education: 3% of business tax.

The tax rate is equal to (1/( 1- business tax rate *( 1+ urban maintenance and construction tax rate+education surcharge))-1) */00%.

Extended data:

There are many kinds of taxes. Among them, the taxes that are most closely related to us are resident tax and income tax.

1 Resident tax (local tax) and income tax (national tax) are both taxes levied on personal income, and there are many similarities in determining the amount of income. On the other hand, they are also different. For example, income tax is levied on this year's income and resident tax is levied on next year's income, and their tax rates are also different.

2 Taxes: Taxes mentioned in the Enterprise Income Tax Law refer to consumption tax, business tax, urban and rural maintenance and construction tax, resource tax and land value-added tax paid by taxpayers according to regulations. Education surcharge can be regarded as tax.

3. The "tax" mentioned in the measurement and valuation of construction projects is an integral part of the construction and installation project cost. Refers to the business tax, urban maintenance and construction tax, education surcharge and local education surcharge that should be included in the cost of construction and installation projects as stipulated in the national tax law. Taxes and fees shall be paid by the contractor.

The tax basis of business tax is turnover, which refers to all income collected from construction, installation, repair and decoration, and also includes the prices of raw materials, other materials and power used in construction, repair and decoration projects.

When the value of installation equipment is taken as the output value of installation project, it also includes the price of installation equipment. However, if the general contractor of the construction and installation project subcontracts the project to others, its turnover does not include the price paid to the subcontractor or the subcontractor.

References:

Baidu encyclopedia-tax