Ministry of Finance? State Administration of Taxation (SAT)

Notice on comprehensively promoting the pilot reform of business tax to VAT (Caishui [20 1 6] No.36) Annex1Implementation Measures for the Pilot Reform of Business Tax to VAT;

Article 15 VAT rate:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated 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 at the tax rate of 1 1%.

(3) Providing tangible movable property leasing services at the tax rate of 17%.

(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Article 16 The VAT rate is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Annex 2 "Provisions on Relevant Matters in the Pilot Project of Changing Business Tax to Value-added Tax" (VII) Construction Services.

1. For the construction services provided by general taxpayers in the form of contract workers, you can choose to apply the simple tax calculation method and pay taxes at the rate of 3%.

Providing construction services in the form of contractor refers to the construction services that the construction party collects labor, management fees or other expenses without purchasing the materials needed for the construction project or only purchasing auxiliary materials.

2. General taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A, and the tax rate is 3%.

A-supplied project refers to a construction project in which all or part of the equipment, materials and power are purchased by the project contractor.

3. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects, and the tax rate is 3%.

Old building projects refer to:

(1)20 16 The construction project with the contract commencement date indicated in the construction permit before April 30th;

(2) A construction project that has not obtained building construction permits before April 30, 2065438+06, and the commencement date is indicated in the construction project contract.