建筑业税率表

建筑业税率表装潢%其他建筑%营业税收入×3%3收入×3%3城建税收入×3%×7%0.21收入×3%×7%0.21教育费附加收入×3%×3%0.09收入×3%×3%0.09地方教育费附加收入×3%×1%0.03收入×3%×1%0.03个人所得税（工薪、劳务）收入×1.8%1.8收入×1%1印花税（建安企业）收入×100%×0.03%0.03收入×100%×0.03%0.03印花税（购销合同）收入×20%×0.03%0.006收入×20%×0.03%0.01资源税收入×（0.05%+0.03%）×10.08堤防税收入×50%×0.09%0.045收入×50%×0.09%0.05副食品基金收入×50%×0.2%0.1收入×50%×0.2%0.15.3114.59装潢%其他建筑%营业税收入×3%3收入×3%3城建税收入×3%×7%0.21收入×3%×7%0.21教育费附加收入×3%×3%0.09收入×3%×3%0.09地方教育费附加收入×3%×1%0.03收入×3%×1%0.03企业所得税收入×8%×25%2收入×8%×25%2个人所得税（股息红利）收入×8%×30%×20%0.48收入×8%×30%×20%0.48有外管证无外管证印花税（建安企业）收入×100%×0.03%0.03收入×100%×0.03%0.03印花税（购销合同）收入×20%×0.03%0.006收入×20%×0.03%0.01资源税收入×（0.05%+0.03%）×10.08堤防税收入×50%×0.09%0.045收入×50%×0.09%0.05副食品基金收入×50%×0.2%0.1收入×50%×0.2%0.15.9916.07公路、桥梁、水利%收入×3%3收入×3%×7%0.21收入×3%×3%0.09收入×3%×1%0.03收入×1%1收入×100%×0.03%0.03收入×20%×0.03%0.006收入×（0.2%+0.1%）×10.3收入×50%×0.09%0.045收入×50%×0.2%0.14.811公路、桥梁、水利%计税依据=应纳税额/税率收入×3%3收入×3%×7%0.21收入×3%×3%0.09收入×3%×1%0.03收入×8%×25%2收入×8%×30%×20%0.48有外管证无外管证收入×100%×0.03%0.03收入×20%×0.03%0.006收入×（0.2%+0.1%）×10.002现在是（收入/2)×0.002(沙）而收入*0.002是（石）收入×50%×0.09%0.045收入*0.09%收入×50%×0.2%0.1收入*0.2%5.993公路、桥梁、水利%营业税收入×3%3城建税收入×3%×7%0.21教育费附加收入×3%×3%0.09地方教育费附加收入×3%×1%0.03个人所得税（工薪、劳务）收入×1%1印花税（建安企业）收入×100%×0.03%0.03印花税（购销合同）收入×20%×0.03%0.006资源税收入×（0.2%+0.1%）×10.3堤防税收入×50%×0.09%0.045副食品基金收入×50%×0.2%0.1企业所得税2%总计4.811总计：6.811%公路、桥梁、水利%营业税收入×3%3城建税收入×3%×7%0.21教育费附加收入×3%×3%0.09地方教育费附加收入×3%×1%0.03企业所得税收入×8%×25%2个人所得税（股息红利）收入×8%×30%×20%0.48印花税（建安企业）收入×100%×0.03%0.03印花税（购销合同）收入×20%×0.03%0.006资源税收入×（0.2%+0.1%）×10.3堤防税收入×50%×0.09%0.045副食品基金收入×50%×0.2%0.1总计6.291有外管证无外管证