What are the requirements for entering a household in Guicheng, Foshan?

Tax refers to the business tax, urban maintenance and construction tax and education surcharge included in the cost of construction and installation projects in accordance with the provisions of the national tax law.

Business tax: The tax law stipulates that the business income is the tax basis, and the tax rate is 3%. Calculation formula: business tax = taxable turnover × 3%. Taxable turnover refers to all income obtained from construction, installation, repair, decoration and other engineering operations, including 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, the turnover does not include the price paid to the subcontractor.

Urban maintenance and construction tax: used for the maintenance and construction of urban public utilities and public facilities, based on business tax. Because the taxpayer is located in different places, the tax rate is: if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in the county seat, the tax rate is 5%; If the taxpayer is not in the city, county or town, the tax rate is 1%. Calculation formula: urban maintenance and construction tax = business tax × prescribed tax rate.

Education surcharge: the education surcharge of construction and installation enterprises should be paid at the same time as its business tax, and the tax rate is 3%.