Affiliating to the other party for construction, the tax guarantee of 13.5 means that a construction company allows others to use its own company name to undertake external projects within a certain period of time. The minimum tax you can get after collecting relevant taxes is 13.5%. Affiliating construction with another party means that a construction company allows others to use its own company's name to undertake projects for a certain period of time. The tax guarantee of 13.5 means that the minimum you can get after collecting relevant taxes is 13.5%. Therefore, affiliated with the other party for construction, the tax guarantee of 13.5 means that a construction company allows others to use its own company name to undertake projects for a certain period of time.