After the reform of the camp, the invoices and tax rates for construction services are divided into the following two types: 1. If ordinary taxpayers choose simple tax calculation method and small-scale taxpayers, the VAT rate is 3%, and ordinary VAT invoices are issued; 2. If the general taxpayer enterprise chooses the general tax method, the VAT rate is 1 1%, and a special VAT invoice is issued.

The construction and installation tax rate is 1 1%, and the "levy rate" of 3% is applicable to small-scale taxpayers (the sales of construction and installation services in1February did not reach 5 million yuan).

The construction industry includes construction, installation, repair, decoration and other engineering operations;

Pay attention to the division of business tax repair (real estate, structures) and value-added tax repair;

Buildings built for self-use, self-built rental and self-built investment do not belong to the scope of taxation of construction services;

Entrusted taxpayers to demolish buildings and level the land, and paid the compensation fee for demolition on behalf of the original land users. Income from providing labor services for demolition and land leveling shall be subject to business tax in accordance with the tax item of "construction industry".

Extended data:

Article 16 The rate of VAT collection is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (construction service industry):

1. General taxpayers can choose to apply the simple tax calculation method to the construction services provided by the contractor.

2. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A for this project.

3. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects.

4. If the general taxpayer provides construction services across counties (cities) and the general tax calculation method is applied, the tax payable shall be calculated based on the total price and extra-price expenses obtained. Taxpayers shall, after withholding tax at the rate of 2% at the place where construction services occur, declare and pay tax to the competent tax authorities where the institution is located according to the balance after deducting the total subcontract price and out-of-price expenses paid.

5. If the general taxpayer provides construction services across counties (cities) and chooses to apply the simple tax calculation method, the tax payable shall be calculated at the tax rate of 3% with the sales amount as the balance of the total price and the extra-price expenses after deducting the subcontract.

Legal basis: Article 15 of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax: (1) Taxpayers have taxable behavior, except for items (2), (3) and (4) of this article, the tax rate is 6%.