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 ground
People's Republic of China (PRC) tax collection management law
Article 61 If a withholding agent fails to set up and keep the account books for withholding and collecting taxes or keep the accounting vouchers and relevant materials for withholding and collecting taxes in accordance with the provisions, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.