What is the invoice tax rate for property waterproof maintenance works?

VAT invoice-The production, processing and commodity circulation enterprises are general taxpayers who use VAT invoices, enjoy tax deduction and pay VAT.

Value-added tax is paid according to sales revenue 17%, 6% and 4% (applicable to general taxpayers of value-added tax, taxpayers of small-scale production and processing and taxpayers of commercial enterprises, respectively), and the invoice tax rate of property waterproof maintenance works is paid according to 5% of labor income provided by the construction industry.

The business tax of decoration industry is paid at 3% of service income, and the value-added tax is paid at 17%, 6% and 4% of sales income. Surcharge for urban construction and education: (VAT+business tax) *5% Corporate income tax is levied at 33% of profits.

According to the annual sales revenue, the annual sales revenue of industrial production, commercial wholesale and retail is less than 42,8571.43 yuan, and the tax rate is 18%. The tax rate is 428571.43-1428571.43, and the tax rate is 27%.

142857 1.43 is subject to the tax rate of 33%. At present, the taxable income rate is 7%, the service industry applies the 18% tax rate of 30- 1 10,000, and the 27% tax rate applies the 33% tax rate 1 10,000.

At present, when the taxable income rate of the current month is 10%, the total accumulated income of the current month is converted into the income after the whole year to determine the applicable taxes.