The tax burden is definitely lower than before, because as long as some materials belong to the construction services provided by ordinary taxpayers for the projects provided by Party A, you can choose a simple tax calculation method by virtue of this provision, and the construction enterprises do not have to worry about whether the tax burden will rise after the camp reform, which not only ensures the advantage of bidding with Party A's projects, but also makes a decision after the game between Party A and Party B, such as whether the proportion of materials provided by Party A is 20% or 80%. Generally, in the case of less materials provided by Party A, 3% of the original business tax can maintain a reasonable tax burden, which refers to all or part of the equipment. However, Document No.36 does not specify the proportion of materials supplied by Party A, so choosing a simple collection method will definitely affect Party A, even if it is only 1%. Both of these situations will have an impact on the tax burden of the construction industry. Because of the difference between in-price tax and out-of-price tax, we should choose the general taxation method and the construction project where the project contractor buys electricity. Even if the investment obtained by the construction enterprise is insufficient or the management fee paid for the investment is high, it meets the conditions, and we can choose to apply the simple tax calculation method to pay taxes.

How much is the earthwork VAT invoice?

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China 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 applying the general tax method and 3% for taxpayers applying the simple tax method.

According to the terminology of the documents related to the reform of the camp, the earthwork belongs to the building.

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

For enterprises that implement simple tax calculation methods for general taxpayers or small-scale taxpayers, the VAT rate is 3%.

How to carry out simple tax calculation for earthwork?