The current tax rate for construction projects is 11%. "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" Annex 1 "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax": Article 15 stipulates the VAT rate: (1) Taxpayers are taxable For acts other than those specified in items (2), (3) and (4) of this article, the tax rate is 6%. (2) Providing transportation, postal services, basic telecommunications, construction, and real estate leasing services, selling real estate, and transferring land use rights, the tax rate is 11%. (3) The tax rate for providing leasing services of tangible personal property is 17%. (4) The tax rate for cross-border taxable activities conducted by domestic entities and individuals is zero. The specific scope will be separately determined by the Ministry of Finance and the State Administration of Taxation. Article 16 stipulates that the value-added tax collection rate is 3%, unless otherwise provided by the Ministry of Finance and the State Administration of Taxation. General taxpayers can choose to apply the simplified tax calculation method for construction services provided in the form of contract work. General taxpayers can choose to apply the simplified tax calculation method to calculate taxes on the construction services provided for Project A. General taxpayers can choose to apply the simplified tax calculation method to calculate taxes on construction services provided for old construction projects (that is, the construction start date is before April 30, 2016). The simple tax calculation method is a value-added tax rate of 3%. Legal basis: Article 16 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" for taxable services provided by small-scale taxpayers shall be subject to the simplified tax calculation method.