I. VAT tax point

The tax rate of value-added tax in construction industry is usually divided according to the type of business, such as building installation, decoration and so on. For ordinary taxpayers, the VAT rate is usually 9%, but for small-scale taxpayers, the tax rate may be different, generally 3% under the simple taxation method. It should be noted that the specific tax rate may vary due to factors such as regions and policies, so it should be implemented according to the regulations of local tax authorities in actual operation.

Second, the enterprise income tax point

Enterprise income tax is a tax levied on the profits earned by enterprises. The corporate income tax rate of the construction industry is generally 25%, but small and low-profit enterprises that meet certain conditions may enjoy a lower tax rate. The calculation of enterprise income tax also involves taxable income, tax incentives and other aspects, so it needs to be calculated and declared in accordance with the provisions of the tax law.

In addition, the construction industry may also involve other taxes, such as stamp duty, urban maintenance and construction tax, etc., and the tax points of these taxes are also implemented according to the tax law.

To sum up:

The construction industry invoicing tax point involves a number of taxes such as value-added tax and enterprise income tax, and the specific tax rate depends on the business type, taxpayer status and the provisions of the local tax authorities. In practice, construction enterprises should fully understand and abide by the relevant tax laws to ensure compliance and avoid tax risks.

Legal basis:

Value-added Tax Law of the People's Republic of China

Article 5 stipulates that:

If a taxpayer conducts taxable sales, the value-added tax collected shall be calculated according to the sales amount and the tax rate stipulated in Article 2 of these Regulations, which shall be the output tax. Output tax calculation formula: output tax = sales × tax rate.

Enterprise Income Tax Law of the People's Republic of China

Article 4 stipulates:

The corporate income tax rate is 25%.

The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.