The decoration company goes to the local tax bureau to issue ordinary invoices, and the tax rate of ordinary invoices in the decoration industry is 0.436%.

If the decoration company signs a contract with the contractor, it needs to issue an invoice for the decoration project at the local tax bureau where the project is located.

If the decoration company signs a contract with the other party only for labor services rather than materials, it needs to issue a labor service invoice to the local tax bureau where the project is located.

If the decoration company only provides decoration materials to the owner, it needs to issue a sales invoice to the IRS.

Extended data:

1. Invoices for construction industry should be issued by computer.

2. Anyone who is identified as a self-invoicing taxpayer according to the regulations shall issue construction invoices at the place where the real estate is located and where the construction services occur; If the taxpayer is determined to be the invoice issuer according to the regulations, the construction invoices shall be issued by the competent tax authorities in the place where the real estate is located and where the construction services occur.

When issuing invoices on behalf of taxpayers, the tax shall be levied first and then invoiced, and the tax authorities shall summarize them monthly. Taxpayers who fail to reach the threshold can apply for tax refund.

Baidu Encyclopedia-Invoice of Construction Industry