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房屋的装潢交增值税吗
释义
法律主观:
个人装修房屋是不需要缴税的,但装修公司是需要交纳相关税的。
法律客观:
《中华人民共和国营业税暂行条例(国务院令【1993】136号)》限定:在我国境内提供建筑业劳动的单位和个人,为营业税的纳税义务人;装修公司应按获到的收入依照“建筑业”税目交纳营业税(3%),另外还应当交纳城建税等附加税(0.41%)。上述两部分相加,共计3.41%.
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更新时间:2025/7/25 21:48:14