2003年7月1日起,福州市对包括当年7月1日前已开工但尚未完工的装修工程,统一按5%的综合征收率,全面委托各街道、居委会代征私房装修税。对纳税人不能准确提供装修收入或申报装修收入明显偏低的,由代征单位按地税机关确定的核定标准计征。这项税收政策的实施对榕城的装修业会产 July 1, 2003 onwards, Fuzhou City, including July 1 that year has been started but not yet completed the renovation project, the unified rate of 5% of the syndrome, the full commission of the streets, residents’ committees on behalf of the collection of private decoration tax. The taxpayers can not accurately provide decoration income or declared decoration significantly lower income, by the local tax authorities determined by the tax authorities to determine the approved standards. The implementation of this tax policy Rongcheng decoration industry will produce