Letter of General Payment of Taxes [2016] No.71Letter of State Taxation Administration of The People's Republic of China Tax Service Department on Issuing the Answers to Hot Questions of Business Reform and Training Reference Materials for Business Reform;

12366 Answers to the hot issues of camp reform:

Second, the construction industry 1. Construction enterprises choose to use the simple tax calculation method. What is the collection rate? Can I issue a special VAT invoice?

Answer: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), if a construction enterprise applies the simple taxation method, the levy rate is 3%. At the same time, taxpayers can issue or apply for issuing special VAT invoices.