1. Business tax payable for decoration business = turnover x applicable tax rate = turnover X3%.

2. Extension: Decoration refers to the engineering work of decorating buildings and structures to make them beautiful or have a specific purpose. The business tax is calculated and paid according to the applicable tax rate of 3% of the business tax item "construction industry".

Decoration enterprises mainly involve paying business tax, urban maintenance and construction tax, education surcharge, corporate income tax, personal income tax and stamp duty.

(1) Business tax

1. What is the applicable tax rate for decoration enterprises?

according to the provisions of the provisional regulations on business tax, decoration enterprises are subject to construction tax items, and business tax is levied at the rate of 3%.

2. how is the tax basis stipulated?

is the sum of the total price and extra-price fees charged by taxpayers for providing engineering services, also known as turnover. Construction enterprises engaged in construction, repair and decoration projects in the form of contracted materials or contracted materials, regardless of how they settle accounts with each other, their turnover shall include the prices of raw materials and other materials and power used in the project. However, the business tax shall be levied according to the actual amount of business income obtained by the decoration enterprises in the form of contracting and cleaning. If the decoration enterprise belongs to a non-independent accounting unit, according to Article 11 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax: "The unit liable for business tax payment is the unit that has taxable behavior and collects money, goods or other economic benefits from the other party, including the unit with independent accounting and the unit with non-independent accounting", where the project price is settled with this unit, whether the project estimate (pre-calculation) is prepared or not, and whether the project price includes business tax or not. Where the project price is not settled with the unit, business tax will not be levied.

3. How should a decoration enterprise pay taxes when selling raw materials?

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) The tax basis of urban maintenance and construction tax 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) The tax basis of education surcharge is the tax amount actually paid by the taxpayer, and the surcharge rate is 3%. The calculation formula is: education surcharge payable = payable business tax amount * rate.

(4) the object of enterprise income tax is the project income and other income obtained by taxpayers who provide engineering operations. The tax rate is 33%. The basic calculation formula is: taxable income = total income-deductible item amount. Income tax payable = taxable income * tax rate. There are also two preferential tax rates, that is, if the annual taxable income is less than 31,111 yuan (including 31,111 yuan), the tax rate will be reduced by 18%; If the annual taxable income exceeds 31,111 yuan to 111,111 yuan (including 111,111 yuan), the tax rate shall be reduced by 27%.

if the business premises are self-owned, property tax and urban land use tax shall also be paid.

(5) If the enterprise owns the property right of real estate, it is required to pay the property tax; if the enterprise owns the land use right, it is required to pay the urban land use tax; if the unit belongs to "foreign-invested enterprise or foreign enterprise", it is required to pay the urban real estate tax and the land use fee of foreign-invested enterprise.

Property tax is a kind of tax levied on domestic units and individuals who own property rights in cities, counties, towns and industrial and mining areas according to the original value of property tax or rental income. The property tax is based on the original value (assessed value) of the property, and the tax rate is 1.2%. The calculation formula is: annual tax payable = original value (assessed value) *(1-31%)*1.2%.

(6) Urban land use tax refers to the land actually occupied by units and individuals with land use rights within the scope of cities, counties, towns and industrial and mining areas. Annual tax payable = ∑ (land area at all levels * corresponding tax amount). The tax grade of urban land in Beijing is divided into six levels, and the tax standard of land at each level is: the annual tax of first-class land is 11 yuan per square meter; The annual tax of secondary land per square meter in 8 yuan; The annual tax per square meter of Grade III land is 6 yuan; The annual tax amount per square meter of Grade IV land is 4 yuan; The annual tax per square meter of grade five land is 1 yuan; 1.5 yuan, annual tax per square meter for Grade VI land.

(7) Urban real estate tax is a tax levied on foreign-invested enterprises, foreign enterprises and foreign individuals, Hong Kong, Macao and Taiwan compatriots who own property rights according to the original value of the property. Urban real estate tax is calculated according to the original value of the property, and the tax rate is 1.2%. The calculation formula is: annual tax payable = original value of the property * tax rate *(1-31%).

(8) The land use fee of foreign-invested enterprises is a fee levied on foreign-invested enterprises that use land within the administrative area of this Municipality (except those who have obtained the land use right by way of transfer) according to the geographical location and remoteness of the enterprises, the prosperity of lots and the perfection of infrastructure. According to the actual occupied land area of foreign-invested enterprises and the applicable unit standard of land use fee, the calculation formula is: payable land use fee = occupied land area * applicable unit standard.