Construction labor tax point

Legal analysis: for taxpayers who apply the general tax method, the applicable tax rate for construction services is11%; For taxpayers who apply the simple tax calculation method, the applicable tax rate for construction services is 3%.

Legal basis: Article 15 of the Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax;

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.

(3) Providing tangible movable property leasing services at the tax rate of 17%.