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谁知道装修公司税金交多少?_装修公司_设计456问答
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谁知道装修公司税金交多少?

浏览:34次 | 提问时间: 07-10 10:11
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6个答案
若爱请深爱 07-10 10:11

根据国家税务总局关于印发《营业税税目注释》(试行稿)的通知(国税发[1993]149号)的规定建筑业是指建筑安装工程作业。其中,装饰是指对建筑物、构筑物进行修饰,使之美观或具体特定用途的工程作业

  涉及税种
  装饰装修企业主要涉及缴纳营业税、城市维护建设税、教育费附加、企业所得税等、个人所得税和印花税等。
  (一)营业税、
  1、装饰装修企业的适用税目税率
  根据《营业税暂行条例》的规定装饰装修企业适用建筑业税目,按照3%的税率征收营业税。
  2、计税依据的规定
  根据北京市税务局转发财政部《关于印发的通知》等两份文件的通知(京税一[1994]45号)的规定,纳税人提供工程服务,向顾客收取的全部价款和价外费用的总和,又称营业额。建筑企业以包工包料或包工代购料形式从事建筑、修缮、装饰工程作业,无论与对方如何结算,其营业额均应包括工程所用原材料及其他物资和动力的价格在内。'
  如果所属装饰装修企业属于非独立核算单位,根据《中华人民共和国营业税暂行条例实施细则》第十一条:“负有营业税纳税义务的单位为发生应税行为并向对方收取货币、货物或其他经济利益的单位,包括独立核算的单位和不独立核算的单位”的规定,凡同本单位结算工程价款的,不论是否编制工程概(预)算,也不论工程价款中是否包括营业税税金,均应当征收营业税;凡不与本单位结算工程价款的,不征收营业税。
  3、装饰装修企业销售原材料的纳税问题
  一项销售行为如果既涉及营业税的应税劳务又涉及增值税的货物,称为“混合销售行为”。从事货物的生产、批发或零售的企业、企业性单位及个体经营者的混合销售行为,视为销售货物,不征收营业税;其他单位和个人的混合销售行为,视为提供应税劳务,应征收营业税。
  (二)城市维护建设税
  根据《中华人民共和国城市维护建设税暂行条例》(国发[1985]第19号)规定,计税依据是纳税人实际缴纳的营业税税额。税率分别为7%、5%、1%.计算公式:应纳税额

07-10 10:20

营业税税额×税率。
  (三)教育费附加
  根据北京市税务局转发《北京市人民政府转发国务院关于教育费附加征收问题文件的通知》的通知(京税三[1994]217号)的规定,计税依据是纳税人实际缴纳营业税的税额,附加率为3%.计算公式:应交教育费附加额

强迫症患者 07-10 10:28

营业税税额×费率。
  (四)企业所得税
  根据《中华人民共和国企业所得税暂行条例实施细则》规定法定税率为25%,内资企业和外资企业一致,国家需要重点扶持的高新技术企业为15%,小型微利企
业为20%,非居民企业为20%。
  企业应纳所得税额

少年娶我可好 07-10 10:36

当期应纳税所得额*适用税率
  应纳税所得额

缺口 07-10 10:45

收入总额-准予扣除项目金额
希望可以帮到你

心癌 07-10 10:53

这个要看你的具体业务,一般装修公司还可能附带销售建材的业务,那样的话是要交增值税的,增值税就要向国税申报缴纳 如果只是完全单纯的作装修劳务,那样的话不用交过税 装修公司主要缴纳营业税,属于地税的范围,按照规定,这种情况,企业所得税一般应该在地税缴纳

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