The taxes and fees in the construction and installation project fees include business tax, urban maintenance and construction tax and education surcharge.

In the actual calculation of taxes, the three taxes are usually calculated together. Because the pre-tax cost is often known when calculating taxes, the calculation formula of taxes can be expressed as:

Taxable amount = (direct fee+indirect fee+profit) × tax rate (%)

The calculation of comprehensive tax rate varies from place to place.

(1) Calculation of the comprehensive tax rate of enterprises with tax payment locations in urban areas;

Tax rate (%)

(2) Calculation of the comprehensive tax rate of enterprises with tax payment locations in counties and towns:

Tax rate (%)

(3) Calculation of comprehensive tax rate for enterprises whose tax payment places are not in urban areas, counties and towns:

Tax rate (%)

The calculation of tax rate varies with different tax places, and the tax rate in the textbook is a comprehensive tax rate after deduction and conversion. The derivation process is as follows (taking the urban area as an example):

Comprehensive tax rate (%)

Therefore, tax payable = (direct cost+indirect cost+profit) × tax rate (%) = cost excluding tax × tax rate (%).

Attention *? The tax basis of business tax is turnover, which refers to all income collected from construction, installation, repair and decoration, and also includes the prices of raw materials, other materials and power used in construction, repair and decoration projects. When the value of installation equipment is taken as the output value of installation project, it also includes the price of installation equipment. However, if the general contractor of the construction and installation project subcontracts the project to others, its turnover does not include the price paid to the subcontractor or the subcontractor.

2. Calculation of after-tax interest

After-tax interest = interest tax.

Interest tax is calculated according to the interest settlement amount and 20% of deposit interest income in the individual income tax law.

After-tax interest is the balance of total interest minus interest tax.

Why interest tax should be deducted is a form of source withholding according to the requirements of tax law.

Due to different types of deposits, the specific interest-bearing methods are different, but the basic formula of interest-bearing remains unchanged, that is, interest is the product of principal, deposit term and interest rate, and the formula is:

Interest = principal × interest rate× time

If calculated at the daily interest rate, interest = principal × daily interest rate × deposit days.

If calculated by monthly interest rate, interest = principal × monthly interest rate × number of months.

Extended data

There are many kinds of taxes. Among them, the taxes that are most closely related to us are resident tax and income tax.

Resident tax (local tax) and income tax (national tax) are both taxes levied on personal income, and there are many similarities in determining the amount of income. On the other hand, they are also different. For example, income tax is levied on this year's income and resident tax is levied on next year's income, and their tax rates are also different.

The tax mentioned in the enterprise income tax law refers to the consumption tax, business tax, urban and rural maintenance and construction tax, resource tax and land value-added tax paid by taxpayers in accordance with regulations. Education surcharge can be regarded as tax.

The "tax" mentioned in the measurement and valuation of construction projects is an integral part of the cost of construction and installation projects. Refers to the business tax, urban maintenance and construction tax, education surcharge and local education surcharge that should be included in the cost of construction and installation projects as stipulated in the national tax law. Taxes and fees shall be paid by the contractor.

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