Invoices will also be issued for the costs involved in building construction, which are also VAT invoices. So under normal circumstances, how should construction tax invoices be issued? Below, in order to help everyone To better understand the relevant legal knowledge, I have compiled the following content, I hope it will be helpful to you.

1. How to issue a construction tax invoice 1. If you are a unit, bring a copy of the unit’s business license, a copy of the local tax registration certificate, a copy of the organization code certificate, and a copy of the legal person’s ID card , bring a copy of the person's ID card and a copy of the contract, and go to the tax bureau where the project is located to issue it on your behalf; remember to apply for the "Certificate of Tax Administration for Overseas Business Operations in the Construction and Installation Industry" and the "Certificate for Overseas Management of Personal Income Tax" first. Please note that there is no "Foreign Economic and Social Security Administration Certificate" Certificate" cannot be issued. Without an "Individual Tax Certificate", you will have to pay personal income tax. 2. If you apply in your own name, bring the original and copy of your ID card and a copy of the contract to the tax office where you do the project. If you go to the bureau, you have to pay personal income tax, construction and installation tax and surcharges.

2. Relevant legal knowledge "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax": Article 15 Value-Added Tax Rate: (1) Payment of taxes If a person engages in taxable behavior, except for the provisions of items (2), (3) and (4) of this article, the tax rate is 6%. (2) Providing transportation, postal services, basic telecommunications, construction, and real estate leasing services, selling real estate, and transferring land use rights, the tax rate is 11%. (3) The tax rate for providing leasing services of tangible personal property is 17%. (4) The tax rate for cross-border taxable activities conducted by domestic entities and individuals is zero. The specific scope will be separately determined by the Ministry of Finance and the State Administration of Taxation. The above content is the relevant answer. As for the construction fee invoice, it depends on whether it is issued in the name of an individual or in the name of an organization. If it is issued in the name of an individual, just go directly to the tax department where the project is located to issue one.