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tion enterprises apply business tax rate of 3% , equipment rental conduct applicable business tax rate of 5% .

According to the theory , Nanjing Jinling decontamination Ltd. in 2010 to the company's overhead jacking equipment rented out for another culvert jacking construction companies to complete the work . Contract, Nanjing Jinling decontamination Ltd. unearthed within the culvert to be completed , overhead , jacking operations, while the other is responsible for the precast box culvert work , the contract amount of 15 million yuan , equipment leasing contract is signed , in accordance with business tax law required to pay sales tax 1500 * 5% = 750,000 yuan . If you sign a labor subcontracting , the use of the construction industry business tax rate of 3% is required to pay sales tax 1500 * 3% = 450,000 yuan , so you can pay less sales tax = 75-45 = 30 million. Therefore , the company signed a contract with works , you should try to avoid equipment lease contract signed , Meal labor subcontracting .

( Three ) projects using tax relief plan . There are many business tax tax relief projects , the implementation of tax relief projects avoidance requires three preconditions :  construction enterprises preferential tax accounting personnel familiar with the basic content ;  construction companies can get tax exemption prerequisites ;  local tax authorities can corporate tax breaks approved building project . According to tax law, tax policy in the construction industry : unit and individual contractors military defense systems engineering and contracting of construction and installation of the revenue , exempt from tax . The " defense projects and military systems engineering" is defined by the PLA General Logistics Department plans to issue a unified military defense engineering and systems engineering . Therefore, construction companies may seek to undertake such a duty-free items , get more profits.

( Four ) for internal project planning . " Business Tax " states: an independent unit
Accounting internal construction team assumed its membership units construction and installation works , where with the unit settlement construction cost , whether or not the preparation works there ( pre- ) count , and regardless of the contract price whether to include sales tax taxes shall collect sales tax , so the internal works best to avoid project settlement . Nanjing Jinling decontamination Ltd. has three internal construction team, in 2010 , one of the construction team in Nanjing Fortune Plaza project has a project with the head of the settlement proceeds , amounting to $ 200,000, in accordance with the regulations, should pay sales tax = 20 * 3% = 06,000 yuan , if the company can do to avoid the company's internal project accounting, you can save this 06,000 yuan .

( Five ) for the planning of intangible assets . " Business Tax " states: intangible investment shares to participate in receiving the investor's profit distribution , jointly bear the investment risk behavior does not charge sales tax. It can be said , this is the existing tax for investors in the development and utilization of intangible assets an incentive policies. According to this policy , Nanjing Jinling Engineering Co., Ltd. in an investment shares , the shares of intangible assets can be considered acceptable , it can reduce the amount of tax sa