Construction enterprises should pay 3% business tax, 7% urban construction tax, 3% education surcharge, various funds, withhold and remit subcontract business tax in the case of general construction contract, and stamp duty, enterprise income tax and individual tax of 0.03% of the contract price. Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China.

Urban construction tax is designed according to the needs of different levels of urban maintenance and construction funds. Different regions implement different proportional tax rates, that is, different proportional tax rates are stipulated according to different administrative regions such as cities, counties or towns where taxpayers are located. Additional education fees are extra-budgetary funds collected by the tax department, arranged by the education department at the same level, supervised and managed by the financial department at the same level, and earmarked for the development of local education.

Stamp duty is a kind of tax levied on the behavior of concluding and receiving legally effective certificates in economic activities and economic exchanges. Enterprise income tax refers to the income tax levied on enterprises and other organizations with income in People's Republic of China (PRC), with the income from their production and operation as the object of taxation.

Article 19 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, taxpayers and withholding agents shall set up account books and keep accounts in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, and conduct accounting according to legal and valid vouchers. Article 35 Under any of the following circumstances, the tax authorities have the right to verify the tax payable;

(a) in accordance with the provisions of laws and administrative regulations can not set up account books;

(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;

(3) destroying account books without authorization or refusing to provide tax payment information;

(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;

(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.

The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.