Legal subjectivity:

After the business tax to VAT reform, the project invoices and tax rates issued by construction services are divided into the following two types: general taxpayers choose the simplified tax calculation method and small-scale tax payment For individuals, the VAT rate is 3% and a general VAT invoice is issued; for general taxpayer enterprises that choose the general tax calculation method, the VAT rate is 11% and a special VAT invoice is issued. Article 15 of the Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax 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.