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营改增装修工程税率

浏览：36次 | 提问时间： 08-10 08:50
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等不到天亮的那束阳光 08-10 08:59

按照营改增有关文件的行业纳税分类划分，装饰装修属于建筑类。 1、异地施工需要在注册地税务机关申请外管证； 2、一般纳税人增值税税率11%（材料款可以抵扣），小规模纳税人增值税税率3%（材料款不可抵扣）

你来了之后我世界都敞亮了 08-10 09:08

营改增建筑装饰行业增值税一般纳税人建筑劳务按照11%的税率计算。小规模纳税人则适用3%的“征收率”。


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