If it is a general taxpayer, the VAT rate is 9%; If it is a small-scale taxpayer, the corresponding tax rate at this stage is 1%.

The following items are considered as non-taxable transactions and are not subject to VAT:

1. Employees provide services for employers or employers and get wages and salaries;

2 administrative fees and government funds collected by administrative units;

3. Compensation for expropriation;

4. Deposit interest income;

5. Other circumstances stipulated by the competent departments of finance and taxation of the State Council.

The taxes to be paid for decoration are as follows:

1, business tax, a sales behavior is called "mixed sales behavior" if it involves both taxable services of business tax and goods of value-added tax. 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, the tax basis is 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 education surcharge, the tax basis is the actual tax paid by the taxpayer, and the surcharge rate is 3%. Calculation formula: education surcharge payable = business tax amount * tax rate.

4. Enterprise income tax. The object of enterprise income tax collection is the project income and other income obtained by taxpayers from providing 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, if it is a general taxpayer, the VAT rate is 9%, and if it is a small-scale taxpayer, the corresponding tax rate at this stage is 1%.

Legal basis:

People's Republic of China (PRC) tax collection management law

first

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

second

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

People's Republic of China (PRC) value-added tax law

Article 13

VAT rate:

(1) Taxpayers selling goods, processing, repairing and repairing, tangible movable property leasing services, and importing goods, except as provided for in Items 2, 4 and 5 of this Article, have a tax rate of 13%.

(2) Taxpayers selling transportation, postal services, basic telecommunications, building construction, real estate leasing services, selling real estate, transferring land use rights, selling or importing the following goods, except as provided for in Items 4 and 5 of this Article, the tax rate is 9%:

1, agricultural products, edible vegetable oil, edible salt;

2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products;

3, books, newspapers, magazines, audio-visual products, electronic publications;

4. Feed, fertilizer, pesticide, agricultural machinery, plastic film.

(3) Taxpayers selling labor services, intangible assets and financial commodities are subject to a tax rate of 6%, except as provided for in items 1, 2 and 5 of this article.

(4) taxpayers export goods at zero tax rate; Unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.