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100万的工程怎么交税抵扣
释义
法律分析:100万的工程交税抵扣的计算方法为按10%缴纳分包的工程进项,按16%缴纳设备租赁、原材料购进的税,其应交的增值税=销项税一进项税销项税=含税销售额÷(1+10%)x10%进项税=含税进项额÷(1+税率)x税率。
法律依据:《国家税务总局关于印发的通知》 第二条 本办法所称建筑安装业,包括建筑、安装、修缮、装饰及其他工程作业。从事建筑安装业的工程承包人、个体户及其他个人为个人所得税的纳税义务人。其从事建筑安装业取得的所得,应依法缴纳个人所得税。
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更新时间:2026/2/4 8:33:09