Legal analysis: the VAT rate and the VAT collection rate of the construction industry are 1 1% and 3% respectively, of which the construction and installation tax rate is 1 1%. If the sales volume of small-scale taxpayers' construction and installation services does not reach 5 million yuan for 12 months, the levy rate of 3% shall apply.

From May 65438 to May 1 day, 2065438, the VAT rates of transportation, construction, basic telecommunication services and agricultural products were reduced from 1 1% to 10%. Therefore, the current value-added tax rate of the construction service industry is above 10%.

items of taxation

1, production vat

Productive value-added tax means that when collecting value-added tax, only the part of the means of production belonging to non-fixed assets can be deducted, and the tax included in the value of fixed assets is not allowed to be deducted.

2. Income-based value-added tax

Income-based value-added tax means that when collecting value-added tax, only the tax included in the depreciation part of fixed assets is allowed to be deducted, and the depreciation part is not included in the deduction.

3. Consumption-oriented VAT

Consumer value-added tax means that when collecting value-added tax, all taxes included in the value of fixed assets are allowed to be deducted at one time. In this way, as far as the whole society is concerned, the means of production are excluded from the scope of taxation.

Legal basis: Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): Taxpayers sell or import the following goods at the tax rate of 13%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feed, fertilizer, etc.