What is the tax rate for issuing VAT invoices for earthwork?

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Adjusting the VAT Rate (Cai Shui [20 18] No.32), the applicable tax rate for taxpayers applying the general tax method is 1 0% from May 2018. For taxpayers who apply the simple tax calculation method, the applicable tax rate for construction services is 3%.

According to the interpretation of the terms in the documents related to the reform of the camp, earthwork belongs to the category of architecture.

For enterprises where the general taxpayer adopts the general tax method, the VAT rate is11%;

For enterprises that implement simple tax calculation methods for general taxpayers or small-scale taxpayers, the VAT rate is 3%.

Extended data:

Because the value-added tax is levied on the value-added tax of taxable products, and at the same time, the consistency of the tax burden of the same product must be maintained, it is a major feature of the design of the value-added tax rate to determine the applicable tax rate from the overall tax burden of taxable products. Generally, tax can be calculated according to the VAT deduction method, using both VAT rate and VAT deduction rate.

The current value-added tax adopts the product proportional tax rate, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26% and 30.

The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax, and the tax rates of some products are appropriately adjusted on the basis of the original tax.

Baidu Encyclopedia-VAT rate