1. If it is a general taxpayer, the construction service invoice of 202 1 shall be levied at the tax rate of 9%;
2. If it is a small-scale taxpayer, the invoice for construction services in 20021year will be levied at 1% (normally 3%, with preferential policies in 20021year).
What should we pay attention to here?
1. Ensuring that the counterpart of labor subcontracting is qualified for labor operation is the premise of effective labor subcontracting. The labor subcontract signed with the actual construction party without labor operation qualification is invalid.
2. Pay attention to distinguish between labor subcontracting and illegal subcontracting or engineering subcontracting. Labor subcontracting is legal, while illegal subcontracting and engineering subcontracting are illegal.
3. When signing a labor subcontract, the rights and obligations of both parties must be clearly defined in the contract, especially the rights and obligations of safe production. It can be stipulated in the labor subcontract that the labor subcontractor is responsible for the safety production of its construction team, that is, the content of labor management is added to the labor subcontract.
The difference between labor service invoice and construction invoice;
Labor invoice refers to the taxable items uniformly issued by the service industry, indicating the provision of labor services. When an individual issues labor service invoices to the tax authorities, it means that the individual voluntarily pays taxes to the tax authorities, and the tax authorities issue invoices. With the invoice, he can receive remuneration from the payer. The unit issuing labor service invoices to the tax authorities also helps individuals pay labor service invoices, and taxpayers or individuals pay labor services and get paid.