After the reform of the camp, the invoices and tax rates for construction services are divided into the following two types: ordinary taxpayers choose simple tax method and small-scale taxpayers, and the VAT rate is 3%, and ordinary VAT invoices are issued; If the general taxpayer enterprise chooses the general tax method, the VAT rate is 11%, and a special VAT invoice is issued. Article 15 of the Measures for the Pilot Implementation of Value-added Tax for Business Tax Correction: (1) Taxpayers have taxable behavior, and the tax rate is 6% except for the provisions in items (2), (3) and (4) of this article. (2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights, with the tax rate of 11%. (3) Providing tangible movable property leasing services at a tax rate of 17%. (4) Cross-border taxable acts of domestic units and individuals shall have a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China. Article 16 The rate of VAT collection is 3%, unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.