According to the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the VAT Rate (Cai Shui [20 18] No.32), from May 20 1 8/day, the applicable tax rate for construction services is 10%. For taxpayers who apply the simple tax calculation method, the applicable tax rate for construction services is 3%.

According to the explanation of the terms in the documents related to the reform of the camp, the earthwork belongs to the construction category.

For enterprises where the general taxpayer implements the general tax method, the VAT rate is11%;

For enterprises where ordinary taxpayers implement the simple tax method or small-scale taxpayers, the VAT rate is 3%.

Extended data:

Because the value-added tax takes the value-added tax of taxable products as the tax object, and at the same time, it must maintain the consistency of the tax burden of the same product, therefore, it is a major feature of VAT rate design to determine the applicable tax rate from the overall tax burden of taxable products. Generally, the VAT rate and the VAT deduction rate can be used at the same time to calculate the tax according to the VAT deduction law.

The current value-added tax is subject to product proportional tax rate, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26% and 30%.

The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax, and the tax rates of some products are appropriately adjusted on the basis of the original tax.

Baidu Encyclopedia-VAT rate