202 1 A construction company in Xi 'an, Shaanxi Province, a general taxpayer, contracted a county government road project in Ankang, Shaanxi Province, with a total contract price of 5 million yuan. Subcontracting is prohibited, and the project is directly managed by the construction company through the establishment of the project department. 202 1 10 According to the progress of the project, the construction company received a county 1 10,000 in advance. After receiving the advance payment, the construction company shall pay the following taxes and fees in a county of Ankang City where the project is located:

Tax item

a sum of money

Prepaid VAT

Yuan dynasty (1206- 1368)

Urban construction tax payable

Yuan dynasty (1206- 1368)

Pay extra education fees.

Yuan dynasty (1206- 1368)

Local education surcharge payable

Yuan dynasty (1206- 1368)

Prepaid enterprise income tax

Yuan dynasty (1206- 1368)

Stamp duty payable

Yuan dynasty (1206- 1368)

Water conservancy fund payable

Yuan dynasty (1206- 1368)

total

Yuan dynasty (1206- 1368)

1. VAT

Prepaid VAT =100000/(1+9%) × 2% = Yuan.

Interim Measures for the Administration of Value-added Tax Collection of Taxpayers Providing Construction Services across Counties (cities, districts) (State Taxation Administration of The People's Republic of China Announcement 16)

Article 3 Where a taxpayer provides construction services across counties (cities, districts), it shall pay taxes in advance to the competent national tax authorities where the construction services occur, and report and pay taxes to the competent national tax authorities where the institution is located, according to the time when the tax obligation occurs and the tax calculation method stipulated in Document No.36 [20 16].

Article 4 Taxpayers who provide construction services across counties (cities, districts) shall pay taxes in advance in accordance with the following provisions: if general taxpayers provide construction services across counties (cities, districts) and the general tax calculation method is applied, the tax payable in advance shall be calculated at the withholding rate of 2% based on the balance of all the obtained prices and out-of-price expenses after deducting the subcontract price; If the general taxpayer provides construction services across counties (cities, districts) and chooses to apply the simple tax calculation method, the withholding tax shall be calculated at the rate of 3% according to the balance of the total price and other expenses after deducting subcontracting.

Article 5 Taxpayers who provide construction services across counties (cities, districts) shall calculate the withholding tax according to the following formula:

(a) the application of general tax methods:

Prepaid tax = (total price and extra-price expenses-subcontracts paid) ÷( 1+9%)×2% (adjusted tax rate is 9% according to No.201939 of General Administration of Customs of Finance Bureau);

(two) the application of simple tax calculation method:

Withholding tax = (total price and out-of-price expenses-subcontracts paid) ÷( 1+3%)×3%.

If the balance of the total price and extra-price expenses obtained by the taxpayer after deducting the subcontract is negative, it can be carried forward to the next tax payment and continue to be deducted.

Taxpayers should calculate the tax payable according to the project and pay in advance respectively.

Article 6 When a taxpayer deducts the subcontracted money from the total price and extra-price expenses obtained in accordance with the above provisions, it shall obtain legal and valid vouchers that comply with laws, administrative regulations and the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), otherwise it shall not be deducted. The above vouchers refer to:

(1) 2065438+construction business tax invoice obtained and issued by subcontractors before April 30, 2006. The above-mentioned construction business tax invoice can be used as a deduction voucher for prepaid tax before June 30, 2006+2065438.

(2) 1, 20 16 VAT invoices obtained and issued from subcontractors after May, and the remarks column shall indicate the county (city, district) where the construction services occurred and the name of the project.

(3) Other documents specified by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.

2. Urban maintenance and construction tax

Urban construction tax payable =×5%= yuan

Urban maintenance and construction tax law

Nijo Castle maintenance and construction tax is based on the value-added tax and consumption tax actually paid by taxpayers according to law.

Article 4 The tax rates for urban maintenance and construction are as follows:

(a) where the taxpayer is located in the urban area, the tax rate is 7%;

(2) If the taxpayer is located in a county or town, the tax rate shall be 5%;

(3) If the taxpayer is not in the city, county or town, the tax rate is 1%.

The taxpayer's location mentioned in the preceding paragraph refers to the taxpayer's domicile or other locations related to the taxpayer's production and business activities, and the specific locations shall be determined by provinces, autonomous regions and municipalities directly under the Central Government.

3. Additional education expenses

Additional education fee payable =×3%= yuan

Interim Provisions on Additional Collection of Education Fees (20 1 1 Revision)

Article 3 The surcharge for education shall be calculated on the basis of the tax amount of value-added tax, business tax and consumption tax actually paid by all units and individuals, and the surcharge rate for education shall be 3%, which shall be paid together with the value-added tax, business tax and consumption tax respectively.

4. Local education surcharge

Local education surcharge payable =×2%= yuan

Measures for the Administration of Additional Collection of Local Education in Shaanxi Province (Shaanxi Finance and Taxation [2020] No.20)

Article 4 All units and individuals who pay value-added tax and consumption tax (hereinafter referred to as "two taxes") within the administrative region of this province shall pay local education surcharges in addition to education surcharges in accordance with state regulations.

5. Enterprise income tax

Prepaid enterprise income tax = 100000/( 1+9%) ×.

Notice on the Administration of Income Tax Collection for Construction Enterprises Operating Across Regions (Guo [20 10] 156)

Second, the project department (including the engineering headquarters and contract section with the same nature as the project department) directly managed by the secondary and lower branches of the construction enterprise does not prepay the enterprise income tax on the spot, and its operating income, employees' salaries and total assets should be aggregated to the secondary branches for unified accounting, and the secondary branches shall prepay the enterprise income tax according to the method stipulated in the document No.28 [2008] of the State Administration of Taxation.

Third, the cross-regional project department directly managed by the head office of the construction enterprise pays enterprise income tax in advance to the project location on a monthly or quarterly basis according to the actual operating income of the project, and the project department pays in advance to the local competent tax authorities.

6.stamp duty

Stamp duty payable = 100000/( 1+9%) ×

Stamp Tax Law (Presidential Decree No.89 13)

Article 5 The tax basis of stamp duty is as follows: (1) The tax basis of a taxable contract is the amount listed in the contract, excluding the specified value-added tax;

Construction project contract: levied according to three ten thousandths of the price.

7. Water conservancy construction fund

Water conservancy fund payable = 100000/( 1+9%) ×.

Management Rules for Raising and Using Water Conservancy Construction Funds in Shaanxi Province (Shaanxi Finance Office Comprehensive [2021] No.9)

Article 11 In order to further optimize the business environment, promote the healthy development of social economy, reduce the burden on enterprises, and at the same time take into account the needs of water conservancy construction and development in our province, the following preferential policies are implemented: (1) Continue to implement the preferential policy of reducing the collection standard of water conservancy construction funds in stages, and reduce the collection of income from selling goods and providing labor services for enterprises, institutions and individual operators in Shaanxi Province. Among them, in China (Shaanxi) Pilot Free Trade Zone and xi 'an National Independent Innovation Demonstration Zone, water conservancy construction funds will be reduced for enterprises, institutions and individual operators who earn income from selling goods and providing services.