1. General taxpayer: 9% tax rate.
Value-added tax items: construction, repair and decoration of various buildings, structures and their ancillary facilities, installation of lines, pipelines, equipment and facilities, and other engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.
2. Simple tax calculation for small-scale taxpayers or ordinary taxpayers: the tax rate is 3%.
① General taxpayers can choose to apply simple tax calculation method to the construction services provided by the contractor;
② General taxpayers can choose to apply simple tax calculation method to the construction services provided by Party A;
(3) General taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects;
(4) General taxpayers selling self-produced machinery and equipment and providing installation services should separately account for the sales of machinery and equipment and installation services, and the installation services can be taxed according to the simple taxation method of the items provided by Party A. ..
3. General taxpayer/small-scale taxpayer: the tax rate is 6%.
Value-added tax items: when providing construction services, some auxiliary services are often involved, and the tax rate is 6%. For example, engineering survey and exploration services belong to research and development and technical services in modern service industries; For another example, project cost verification belongs to the verification consulting service in modern service industry.
Tips: The above information is for reference only. Please contact the local tax bureau for details.
Reply time: 202 1-09- 18. Please refer to the latest business changes announced by Ping An Bank in official website.
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