Tax code of rental fee for construction service machinery

The tax code of machinery rental fee for this service category is 497 1000.

Mechanical equipment leasing belongs to the category of construction services. According to the national regulations, the engineering service code of construction services is: construction services-mechanical leasing (project code: 497 1000). Therefore, the tax code of construction service machinery rental fee is 497 1000.

Construction services refer to the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment and facilities, and other engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.

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