How much is the tax of building materials industry? Taxpayers in the building materials industry collect 11% VAT; Old projects and small-scale taxpayers can choose simple tax method to collect 3% VAT. Small scale taxpayers apply a 3% levy rate. Calculation formula: VAT payable by general taxpayers=output tax of the current period - input tax of the current period - withholding tax of the previous period - tax deduction+transfer out amount of input tax of the current period a, VAT payable by small-scale taxpayers=taxable income * collection rate - tax deduction b, urban maintenance and construction tax: calculated and paid according to the actually paid VAT amount. The applicable tax rates are 7% (urban area), 5% (suburban area) and 1% (rural area) respectively. Calculation formula: tax payable=VAT amount × tax rate. c、 Education surcharges and local education surcharges: calculated and paid according to the amount of VAT actually paid. The applicable rate of education surcharge is 3%; Local education surcharge 2%. Then let's extend this issue to the following: General regulations on invoices for the construction industry: 1. From February 1, 2007, all units and individuals engaged in the sale of real estate must issue the Uniform Invoice for Real Estate Sales uniformly printed by the tax authorities when collecting money from the sale of real estate. 2. The Unified Invoice for Real Estate Sales is divided into the Unified Invoice for Real Estate Sales (Self issued) according to the different objects of use, which is collected and issued by the self issued taxpayer; The Unified Invoice for Real Estate Sales (Issued on Behalf) shall be issued by the tax authority on behalf. 3. From February 1, 2007, all units and individuals engaged in taxable services in the construction industry must issue the Unified Invoice for the Construction Industry uniformly printed by the tax authorities when collecting project (settlement) payments. 4. The Unified Invoice for the Construction Industry is divided into the Unified Invoice for the Construction Industry (Self issued) according to the different objects of use, which is purchased and issued by the self issued taxpayer; The Unified Invoice for the Construction Industry (Issued on Behalf) shall be issued by the tax authorities on behalf. The above content is the answer about the tax revenue of the building materials industry sorted out by the lawyer, and I hope it will be helpful to you.