Gan Ding Jian Zi [1995] No.2
Local, city and county construction bureaus (construction committees):
According to the Provisional Regulations of the People's Republic of China on Business Tax issued by the State Council 1993+ 13No. 136, Document No.348 of the Ministry of Construction and Document No.65433 of Jiangxi Provincial Education Commission, Jiangxi Provincial Department of Finance and Jiangxi Provincial Taxation Bureau. 156 and documentNo. Jiangxi Tax Fa (1993) No.616, combined with the actual situation in our province, it is decided to adjust the mobile construction allowance, tax and labor insurance fund in Jiangxi Municipal Engineering Cost Quota as follows:
1. mobile construction allowance: this fee shall be calculated regardless of the nature and qualification level of the construction enterprise and the distance between the project site and the base (company). The cost standard is adjusted from the original 0.5 yuan -0.6 yuan to 3.50 yuan per working day, and the calculation method is to increase the number of working days by 20% according to the budget quota as the total number of working days of the computer construction allowance. This fee is not charged except tax.
2. Labor insurance fund: In addition to state-owned construction enterprises, collective construction enterprises should also draw labor insurance funds.
Iii. Tax base and tax rate
The calculation base of (1) tax is the total project cost (that is, the sum of direct cost, indirect cost and planned profit).
(2) Tax rate adjustment:
1, the province (prefecture) where the project is located is 3.45438+03%.
2. The project is located in the county town, accounting for 3.348% of the town.
3. The location of the project is not in the urban area, and 3.220% is in the county or township.
4. This notice shall be implemented as of 1995 1 month 1 day. All projects started after 1 year 1 month, or unsettled projects under construction after 1 month/year 1 year, will be implemented, and the settled projects will not be recalculated.