Building decoration materials must pay value-added tax in accordance with the relevant provisions of the State Taxation Bureau, which can be opened by the local State Taxation Bureau (tax rate 17%). If external decoration is provided, business tax shall be levied at the rate of 3%.

Usually, according to decoration materials and small-scale taxpayers, the value-added tax rate of decoration companies is 3%, with urban construction tax and education surcharge, and the total tax rate is 3.3%. For example, the income is 50,000 yuan, and the sales excluding tax is 50,000 yuan/(1+3%) = 48,543.69 value-added tax = 48,543.69 x3% =1456.31urban construction tax =1456.36438+