The business tax of the construction industry is changed to value-added tax, and the tax rate is 1 1%. The construction industry "changes from business tax to business tax", which involves the construction industry and its upstream and downstream industrial chains. The actual tax burden of construction enterprises is likely to increase: ordinary taxpayers adopt the basic tax rate plus low tax rate model; Small-scale taxpayers adopt the collection rate model. Taxable amount = current output tax amount-current input tax amount = main business income (excluding tax) * tax rate-(material+labor service expenditure) * tax rate The calculation of output tax amount is very simple and direct, that is, the main business income of construction business is multiplied by the tax rate (11%); The calculation of input tax is relatively complicated, which is the tax in the special VAT invoice charged by enterprises when they pay for subcontracting, materials, equipment, office supplies and labor services.

Legal objectivity:

Article 15 of the Measures for the Pilot Implementation of Changing Business Tax to Value-added Tax: (1) Taxpayers have taxable behavior, except as provided in 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, with the tax rate of 1 1%. (3) Providing tangible movable property leasing services at the tax rate of 17%. (4) Cross-border taxable acts of domestic units and individuals shall have a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.