The construction industry has its own business characteristics and is also one of the most widely involved industries.
(2) The production of products has particularity, involving national infrastructure projects and national economy and people’s livelihood projects.
The characteristics are mainly reflected in the following aspects: (1) the contract construction cycle is long and the investment amount is large.
Due to the particularity of its products, the construction must be completed on site in order to finally complete the design requirements of the products.
The characteristic of construction companies is that they need to pay 2% value-added tax at the location of the project and 7% value-added tax at the place of registration.
The income tax rate can be reduced to 0.6% and the comprehensive tax burden: about 2.6%.
The taxes paid by the companies established in the park can enjoy the local retention support reward, so as to reduce the overall tax burden of the enterprise.
(3) The products produced are regional.
It only needs to pay individual income tax.
The study of these characteristics is of great significance to strengthen the management and accounting of construction enterprises.
Compared with other industries, construction enterprises have great differences in their products and production and operation activities.
How to subdivide the construction industry to achieve the purpose of tax reduction and fee reduction? The real estate industry of real estate companies can be subdivided into many different types of industries, such as marketing planning, architectural design, advertising, enterprise management consulting, real estate brokerage services, garden design, etc.
They can be registered as sole proprietorship or partnership.
It is necessary to confirm the completion of the contract by stages and segments and pay the project funds.
(4) Particularity of system mode.
The construction enterprise is order production.
By solving the problems of enterprise cost, individual income tax and dividend, etc…
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At the same time, since it is difficult to obtain the completed invoice in the design industry, we can also consider setting up a sole proprietorship enterprise to solve the problem of the lack of some cost invoices.
Design companies design companies can move their registered address or set up branches or new companies in the park, use the new companies or branches to undertake business, and gradually transfer the business of the original company to the companies established in the park.
As long as the enterprise is registered in the headquarters economic park with preferential policies (registered, not on-site office): a Limited company (general taxpayer): the value-added tax will be given financial support and reward according to 50% – 70% of the local financial take in part; The enterprise income tax shall be given financial support and reward according to 50% – 70% of the local financial actual gain.
The product has the characteristics of fixity, long service life, single product and diversification.
B.
The total tax of the sole proprietorship enterprise is 2.6% of the invoice amount.
Therefore, it is suggested to establish a new company or branch in the park to enjoy the policies of the park.
There are many ways and methods, but reasonable and legal is the best choice for the enterprise.
Paying taxes in accordance with the law and in good faith is the foundation of an enterprise.
Because of its complexity, the construction industry includes many types of companies.
When it comes to reasonable and legal, we have to mention the headquarters economic park.
Sole proprietorship or partnership (general taxpayers and small-scale enterprises): this method is mainly aimed at enterprises that lack or cannot obtain input.
these service types of enterprises can find headquarters economic parks with preferential tax policies, Through the rational use of sole proprietorship enterprises to achieve the effect of enterprise tax reduction and fee reduction.
The advantage of a sole proprietorship enterprise is that the sole proprietorship enterprise does not need to pay enterprise income tax or dividend tax.
0.6% – 1.2% of the approved invoice amount is the production and operation income tax, 1% of the value-added tax and 0.18% of the attached tax.
