What taxes should be paid for contracting highway projects? What's the tax rate?
What taxes should be paid for contracting highway projects? What's the tax rate? The contracted highway project belongs to the engineering category. Now it pays business tax at a rate of 3%. In addition, it needs to pay additional tax based on business tax. The proportion of additional tax varies from 5% to 15% in different regions; Enterprise income tax shall be levied on the profits of the enterprises collected through audit, with the ratio of 10% - 25%. The enterprise income tax shall be levied on behalf of 2% of the total income of the verified enterprises. Taxable services refer to services within the scope of tax collection for transportation, construction, finance and insurance, culture and sports, entertainment and service industries. Processing, repair and replacement services belong to the scope of value-added tax, not business tax taxable services. The services provided by the employees employed by the unit or individual operator for the unit or employer are not taxable services subject to business tax. Provision of taxable services, transfer of intangible assets or sale of immovable property refer to the act of providing taxable services, transfer of intangible assets and sale of immovable property with compensation. Paid means obtaining money, goods and other economic benefits through providing, transferring and selling. Do you understand this explanation?