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 工程款应缴纳税种及缴税流程-罗爷

法律锦囊

罗爷> 法律锦囊> 婚姻家庭

工程款应缴纳税种及缴税流程

2015-11-06 10:23:24      

  工程款支付流程:

  一、根据“合同条款”,将本月完成的工程量按工程量清单的列项进行填写,进行计量;计量表须经现场监理签字认可;

  二、之后再填写“中期支付报表”,报请监理工程师→总监签字监理再上报业主,业主工程部复核无误,经业主一把手签字,发支付通知并拨款给承包人;

  三、承包人可以到银行提款。

  工程款交税种类以及比例如下:

  1、营业税:按工程结算款计算缴纳营业税,税率3%

  2、个人所得税:按工程结算款计算缴纳个人所得税,税率1%

  3、城建税:按营业税计算缴纳城建税,城建税税率:纳税人所在地在市区的,税率为7%;纳税人所在地在县城、镇的,税率为5%;纳税人所在地不在市区、县城、镇的,税率为1%。

  4、教育费附加:按营业税计算缴纳,税率3%

  5、印花税:按建筑安装工程承包合同金额的 0.3%计算缴纳。

  对于税金问题,银行根据承包人与业主的合同条款规定,对于工程款缴税百分比,根据所在地区不同而有所差异,具体缴费金额按照当地规定予以实施。

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