Hello decoration industry generally should pay tax has the following points a, business tax 1, decoration applicable tax items, tax rate according to the "Provisional Regulations on Business Tax" the provisions of the decoration decoration enterprises applicable construction industry tax items, according to the tax rate of 3% levy business tax. 2, decoration of the tax basis tax basis is the taxpayer to provide engineering services to the customer to charge all the price and the sum of the costs of out-of-the-price expenses, also known as the turnover. The turnover is also called turnover. Construction enterprises in the form of contract labor or contract labor on behalf of the purchase of materials engaged in construction, repair and decoration works, regardless of how to settle with the other party, its turnover should include the price of raw materials used in the project and other materials and power. However, the decorative decoration enterprise is really in the form of contract labor to engage in decorative work income, should be in accordance with the actual amount of business income, according to the collection of business tax. If the decoration enterprise belongs to the non-independent accounting unit 3, decoration enterprise sales of raw materials, a sales behavior if both the taxable services involved in business tax and value-added tax on goods, known as "mixed sales behavior". Enterprises engaged in the production, wholesale or retail of goods, enterprise units and individual operators of the mixed sales behavior, as the sale of goods, do not levy business tax; other units and individuals of the mixed sales behavior, as the provision of taxable services, should be levied business tax. Second, city maintenance and construction tax city maintenance and construction tax is based on the actual amount of business tax paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively. Calculation formula: taxable amount = business tax × tax rate. Taxpayers in different areas to implement different tax rates: ① taxpayer location for the city, the tax rate of 7%; ② taxpayer location in the county, town, the tax rate of 5%; ③ taxpayer location is not in the ① ② within the scope of the tax rate of 1%. I hope my answer can help you