1. Labor dispatch service (including security service): general tax calculation method (applicable to general taxpayers): the applicable tax rate is 6%. Simple tax calculation method for the difference (applicable to general taxpayers and small-scale taxpayers): the collection rate is 5%. Simple tax calculation method (small-scale taxpayer): the applicable tax rate is 3%.
2. Construction services: general tax calculation method (applicable to general taxpayers): the applicable tax rate is 1 1%. Simple tax calculation method (applicable to general taxpayers and small-scale taxpayers): the applicable tax rate is 3%.
3. Other services (such as repair and consulting services): general tax calculation method (applicable to general taxpayers): the applicable tax rate is 17%/6%. Simple tax calculation method (applicable to general taxpayers and small-scale taxpayers): the applicable tax rate is 3%.
Legal basis: Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [20 1 6] No.36)1. Labor dispatch service (including security service): general tax calculation method (applicable to general taxpayers): the applicable tax rate is 6%.
Simple tax calculation method for the difference (applicable to general taxpayers and small-scale taxpayers): the collection rate is 5%.
Simple tax calculation method (small-scale taxpayer): the applicable tax rate is 3%.
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36)
2. Construction services:
General tax calculation method (applicable to general taxpayers): the applicable tax rate is 1 1%.
Simple tax calculation method (applicable to general taxpayers and small-scale taxpayers): the applicable tax rate is 3%.
3. Other services (such as maintenance and consulting services). ):
General tax calculation method (applicable to general taxpayers): the applicable tax rate is 17%/6%.
Simple tax calculation method (applicable to general taxpayers and small-scale taxpayers): the applicable tax rate is 3%.