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购买装修材料自用如何交税

购买装修材料自用如何交税

浏览：35次 | 提问时间： 09-22 05:28

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呆萌综合症 09-22 05:29

个人自用应该是不用交税的吧,像那些找装修公司的人才用交税。中华人民共和国营业税暂行条例规定:在我国境内提供建筑业劳务的单位和个人,为营业税的纳税义务人;装修公司应按取得的收入依照“建筑业”税目缴纳营业税(3%),另外还应当缴纳城建税等附加税(0.41%)。上述两部分相加,共计3.41%.也就是说,所有装修合同上所印的“税金(3.41%)”是装修公司应缴纳的税金,不应该由消费者承担。

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