The specific tax points of decoration tax are as follows:

1. For decoration projects, the tax rate of general taxpayers issuing general VAT invoices is 11%.

2. The tax rate of ordinary VAT invoices issued by small-scale taxpayers is 3%.

3. The tax rate is determined by the tax bureau according to law, and has nothing to do with issuing general tickets or special tickets.

4. For small-scale taxpayers, the tax rate for issuing special tickets is also 3%.

5. How many invoices are issued, including special VAT invoices and general VAT invoices, depends on the type of taxpayers. If it is a general taxpayer who provides decoration engineering services by adopting the general tax calculation method, the input tax can be deducted by calculating the payable VAT at the rate of 11%.

6. If a small-scale taxpayer or a general taxpayer who chooses the simple tax calculation method provides decoration engineering services, the VAT payable shall be calculated at the rate of 3%, and the input tax cannot be deducted. Its invoices, including special VAT invoices and ordinary VAT invoices, must be issued according to its actual applicable tax rate (11%) or collection rate (3%).

The specific taxes and fees to be paid for decoration are as follows:

1. Business tax. If a sales activity involves both taxable services of business tax and goods of value-added tax, it is called "mixed sales activity". The mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and no business tax is levied; The mixed sales behavior of other units and individuals is regarded as providing taxable services, and business tax should be levied.

2. Urban maintenance and construction tax is calculated on the basis of the business tax actually paid by taxpayers. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax amount * tax rate.

3. The surcharge for education is based on the tax amount actually paid by the taxpayer, and the surcharge rate is 3%. Calculation formula: Additional amount of education fee payable = business tax amount * rate.

4. Enterprise income tax. The taxable object of enterprise income tax is the project income and other income obtained by taxpayers who provide engineering operations. The tax rate is 25%. Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income * tax rate.

to sum up, the decoration needs to pay business tax, urban maintenance and construction tax and education surcharge.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection Article 1

This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

article 2

this law is applicable to the collection and management of various taxes collected by tax authorities according to law.