What are the construction services included and the tax rate

What are the construction services of construction companies

Engineering services. Installation services.

Repair services. Decoration services.

Other construction services.

1.Engineering services.

It refers to the engineering operations of new construction and reconstruction of various buildings and structures, including the installation or installation of various equipment or pillars and operating platforms that are not connected to buildings, as well as various kilns and metal structure engineering operations.

2.Installation services.

It refers to the assembly and placement of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment and facilities, including the installation of workbenches, ladders and railings that are not connected by the installed equipment, as well as the insulation, anti-corrosion, heat preservation and painting of the installed equipment.

The installation fee, initial installation fee, account opening fee, expansion fee and similar charges charged by operators such as fixed**, wired electric specification, broadband, water, electricity, gas, heating and other operators to users shall pay VAT according to the installation service.

3.Repair services.

It refers to the engineering work of repairing, reinforcing, maintaining, and improving buildings and structures to restore their original use value or extend their service life.

4.Decoration services.

It refers to the engineering work of decorating buildings and structures to make them beautiful or have specific purposes.

5.Other construction services.

It refers to various engineering operations services other than the above engineering operations, such as drilling, demolition of buildings or structures, land leveling, landscaping, dredging (excluding channel dredging), building translation, scaffolding, blasting, mine perforation, surface attachment stripping and cleaning and other engineering operations.

Legal Analysis]: The VAT rate and VAT collection rate of the construction industry are 11% and 3% respectively, of which the construction installation tax rate is 11%. If the sales volume of construction and installation services of small-scale taxpayers does not reach 5 million yuan for 12 consecutive months, the levy rate of 3% shall be applied.

From 1 May 2018, the value-added tax rate for transportation, construction, basic telecommunication services and agricultural products will be reduced from 11% to 10%. Therefore, the current VAT rate of the construction service industry is above 10%.

Type of tax. 1. Production-based value-added tax.

Production-based value-added tax means that when collecting value-added tax on goods, only the tax on the means of production belonging to non-fixed asset items can be deducted, and the tax contained in the value of fixed assets is not allowed.

2. Income-based value-added tax.

Income-based VAT means that when collecting VAT, only the tax included in the depreciation part of fixed assets is allowed to be deducted, and the part without depreciation shall not be included in the amount of deductions.

3. Consumption-based value-added tax.

Consumption-based VAT means that when collecting VAT, all the taxes included in the value of fixed assets are allowed to be deducted at one time. In this way, the means of production are excluded from taxation as far as society as a whole is concerned.

Legal basis]: Article 2 of the Provisional Regulations of the People's Republic of China on Value-Added Tax Rate: The tax rate for taxpayers selling or importing the following goods is 13%.

Grain, edible vegetable oil, tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, residential coal products, books, newspapers, magazines, feed, fertilizer, pesticides, agricultural machinery.

Legal Analysis: The tax rate on construction services is 11%. Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, tax rate of 11%.

Taxpayers and withholding agents have the right to learn from the tax authorities about the provisions of national tax laws and administrative regulations, as well as the circumstances related to tax payment procedures. Taxpayers and withholding agents have the right to request the tax authorities to keep the information of taxpayers and withholding agents confidential. The tax authorities shall, in accordance with the law, keep confidential the circumstances of the taxpayers and withholding agents.

Taxpayers have the right to apply for tax reduction, exemption and refund in accordance with the law. Taxpayers and withholding agents have the right to make statements and defenses against the decisions made by the tax authorities; In accordance with the law, they enjoy the right to apply for administrative reconsideration, file administrative lawsuits, and request state compensation. Taxpayers and withholding agents have the right to sue and report violations of law and discipline by tax authorities and tax personnel.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection Article 3 The levy, suspension of taxation, tax reduction, exemption, tax refund and tax payment shall be implemented in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection or suspension, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Derivative question: What is the invoicing tax rate The VAT rate applicable to general taxpayers is %, regardless of whether a special VAT invoice or an ordinary VAT invoice is issued, the tax rate applicable to general taxpayers remains unchanged. The levy, suspension of taxation, tax reduction, exemption, tax refund, and tax payment shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

Construction services. The VAT rate of the general taxpayer is 9% under the general tax calculation law;

First, the taxpayers will implement the simplified tax calculation method and the VAT collection rate for small-scale taxpayers will be 3% (1% for the monthly preferential policy).