For taxpayers who apply the general tax calculation 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%. Determination of tax rate. Tax rate 17% is applicable: selling or importing goods (except 13% goods); Provide processing, repair and replacement services; Provide tangible movable property rental services. Applicable tax rate 13%: grain and edible vegetable oil; Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; Books, newspapers and magazines; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film, agricultural products; Other goods specified by the State Council. Applicable tax rate 1 1%: transfer of land use rights; Real estate sales; Provide real estate leasing; Providing construction services; Providing transportation services; Providing postal services; Provide basic telecommunications services. The tax rate of 6% is applicable: modern services (except leasing services): R&D and technical services, information technology services, cultural and creative services, logistics support services, forensic consulting services, radio, film and television services, business support services and other modern services; Provide living services: cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other living services; Financial services; Value-added telecommunications services; Sales of intangible assets (except sales of land use rights). Zero tax rate: international transport services; Space transportation service; Related services provided to overseas units completely in consumption abroad: (1) R&D services; (2) Contract energy management services; (3) design services; (four) radio, film and television programs (works) production and distribution services; (5) Software services; (6) Circuit design and testing services; (7) Information system services; (8) Business process management services; (9) Offshore service outsourcing business; (10) technology transfer; Other services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China; Taxpayers export goods (unless otherwise stipulated by the State Council).
Legal objectivity:
According to article 15 of the pilot implementation measures for changing business tax to value-added tax, the value-added tax rate: (1) Taxpayers have taxable behavior, except for items (2), (3) and (4) of this article, the tax rate is 6%. (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%.