1. Advance payment received
Policy basis: Article 3 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Pilot Policy of the Reform of Construction Industry (Caishui [2017] No.58) stipulates that taxpayers who have obtained advance payment for construction services shall, when receiving the advance payment, deduct the balance of the advance payment after subcontracting and pay the value-added tax in advance according to the advance payment rate.
2 taxpayers provide construction services across counties (cities, districts)
The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Interim Measures for the Administration of VAT Collection of Taxpayers Providing Construction Services across Counties (Cities, Districts) (State Taxation Administration of The People's Republic of China AnnouncementNo. 17, 20 16) stipulates that taxpayers providing construction services across counties (cities, districts) shall follow the provisions of Caishui [2016] No.36.
VAT rate/collection rate for general business of construction enterprises
1. Construction services
Provide engineering services, installation services, repair services, decoration services, drilling (drilling), demolition of buildings or structures, land leveling, landscaping, dredging (excluding waterway dredging), building translation, scaffolding, blasting, mine perforation, stripping and cleaning of surface attachments (including rocks, soil and sand, etc.). ) and other construction services.
Tax Item: Construction Services
Tax rate/collection rate: 9%/3%
Code abbreviation: construction service
Ticket display (for reference only, the same below): * construction service * engineering service * construction service * installation service * construction service * decoration service, etc.
2. Engineering design
Tax Item: Modern Service Industry-Cultural and Creative Service Industry
Tax rate/collection rate: 6%/3%
Plus deduction: from April 20 19 to February 3 1 202 19, plus 10% according to the deductible input tax of the current period.
Code abbreviation: design service
Ticket display: * design service * engineering design
3. Review of architectural drawings
Tax project: legal consulting service in modern service industry;
Tax rate/collection rate: 6%/3%
Plus deduction: from April 20 19 to February 3 1 202 19, plus 10% according to the deductible input tax of the current period.
Code abbreviation: forensic consulting service
The ticket shows: * forensic consulting service * program review fee;
4. Engineering survey and exploration services
Tax items: research and development and technical services in modern service industry.
Tax rate/collection rate: 6%/3%
Plus deduction: from April 20 19 to February 3 1 202 19, plus 10% according to the deductible input tax of the current period.
Code abbreviation: R&D and technical services
Ticket display: * R&D and technical services * engineering survey and exploration;
5. Engineering cost verification
Tax item: legal consulting service in modern service industry.
Tax rate/collection rate: 6%/3%
Plus deduction: from April 20 19 to February 3 1 202 19, plus 10% according to the deductible input tax of the current period.
Code abbreviation: forensic consulting service
Ticket display: * verification consulting service * project cost verification;
6. Project supervision
Tax item: legal consulting service in modern service industry.
Tax rate/collection rate: 6%/3%
Plus deduction: from April 20 19 to February 3 1 202 19, plus 10% according to the deductible input tax of the current period.
Code abbreviation: forensic consulting service
The ticket shows: * forensic consulting service * project supervision;
7. Principal-agent construction
Tax Item: Commercial Auxiliary Services in Modern Service Industry
Tax rate/collection rate: 6%/3%
Plus deduction: from April 20 19 to February 3 1 202 19, plus 10% according to the deductible input tax of the current period.
Code abbreviation: business auxiliary service
Ticket face display: * business auxiliary services * entrusted agency construction;
8. River dredging services
Tax Item: Logistics Auxiliary Services in Modern Service Industry
Tax rate/collection rate: 6%/3%
Plus deduction: from April 20 19 to February 3 1 202 19, plus 10% according to the deductible input tax of the current period.
Coding abbreviation: logistics auxiliary service
Ticket display: * logistics auxiliary service * channel dredging;
9. Greening maintenance
Greening maintenance refers to the management and maintenance of plants such as green space and vegetation, including watering, fertilization, pruning, weeding, cleaning, pest control, flood control and drought relief, replanting, etc.
Tax items: other life services in life services.
Tax rate/collection rate: 6%/3%
Addition and deduction: from 20 19 10 to 202 1 12 3 1, 15% is added according to the deductible input tax of the current period.
Code abbreviation: life service
Ticket display: * life service * greening maintenance;
10. Mechanical equipment maintenance service
Tax Item: Other modern service industries in the modern service industry.
Tax rate/collection rate: 6%/3%
Plus deduction: from April 20 19 to February 3 1 9, 202 19, plus 10% according to the deductible input tax of the current period.
Code abbreviation: modern service
The ticket shows: * modern service * maintenance fee.
1 1. Repair and repair
Refers to the business of accepting the entrustment to repair damaged and disabled goods and restore them to their original state and function.
Tax Item: Repair and replacement service.
Tax rate/collection rate: 13%/3%
Code abbreviation: tinkering
Ticket face display: * repair * XXX repair.
12. Maintenance service
Refers to the repair, reinforcement, maintenance and improvement of buildings and structures (real estate) to restore their original use value or extend their service life.
Tax Item: Construction Services
Tax rate/collection rate: 9%/3%
Code abbreviation: construction service
The bill shows: * construction services *. Maintenance service.
13. Installation fee, initial installation fee, account opening fee and expansion fee.
Operators such as fixed telephone, cable TV, broadband, water, electricity, gas and heating charge users the initial installation fee, initial installation fee, account opening fee, expansion fee and other similar fees, which belong to the installation service under the construction service.
Tax Item: Construction Services
Tax rate/collection rate: 9%/3%
Code abbreviation: construction service
The ticket shows: * construction service fee * installation fee;
14. Decoration services provided by property service enterprises for owners
Tax Item: Construction Services
Tax rate/collection rate: 9%/3%
Code abbreviation: construction service
Ticket price shows: * construction service fee * decoration fee;
15. lease the equipment to others for use.
Tax Item: Leasing Service in Modern Service Industry
Tax rate/collection rate: 13%/3%
Plus deduction: from April 20 19 to February 3 1 202 19, plus 10% according to the deductible input tax of the current period.
Code abbreviation: modern service
Ticket display: * modern service * rental service.
16. Lease the construction equipment to others and equip them with operators.
Tax item: construction services;
Tax rate/collection rate: 9%/3%
Code abbreviation: construction service
Ticket display: * construction service fee * rental fee.
17. Taxpayers provide installation services while selling self-produced or outsourced machinery and equipment (including elevators). The equipment and construction service codes are selected separately and divided into two lines, in which the installation service can be taxed according to the simple tax calculation method provided by Party A.
Tax Item: Construction Services
Tax rate/collection rate: 9%/3%
Code abbreviation: construction service
The ticket shows: * construction service fee * installation fee.
18. Provide design and decoration services at the same time.
Tax item: Design service and construction service are run concurrently and accounted separately.
Tax rate/collection rate: 6%/3%; 9%/3%
Coding abbreviation: design service; Construction service
Ticket display: * design service * engineering design; * Construction services * Decoration fees.