Decoration enterprises mainly involve paying urban maintenance and construction tax, education surcharge and enterprise income tax.

1. Urban maintenance and construction tax

According to the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax (Guo Fa [1985] No.19), the tax basis is the business tax actually paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively. Calculation formula: Taxable amount = VAT amount × tax rate.

2. Surcharge for education

According to the provisions of the Notice of Beijing Municipal People's Government on Forwarding the State Council's Document on Surcharge for Education Fees (Jing Shui San [1994] No.217) forwarded by Beijing Taxation Bureau, the tax is calculated on the basis of the amount of business tax actually paid by taxpayers, and the surcharge rate is 3%. Calculation formula: Additional amount of education fee payable = VAT amount × rate.

3. Enterprise income tax

According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax, the statutory tax rate is 25%, domestic-funded enterprises and foreign-funded enterprises are the same, and the high-tech enterprises that need special support from the state are 15%, small-scale low-profit enterprises are 21%, and non-resident enterprises are 21%.

Extended information

Tax basis for decoration:

The tax basis is the sum of all the price and extra-price fees charged by taxpayers for providing engineering services to customers, 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. Decoration enterprises sell raw materials, and if a sales behavior involves both taxable services of business tax and goods of value-added tax, it is called "mixed sales behavior".

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.

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