Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36): Attachment1Implementation Measures for the Pilot Project of Changing Business Tax to VAT: Article 15 VAT rate:

(1) Taxpayers who engage in taxable activities shall be taxed at a rate of 6%, except as provided 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, with 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 shall have a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

According to the Notice on Adjusting the VAT Rate published by the Ministry of Finance and the State Administration of Taxation (Caishui No.201832), if taxpayers have taxable sales of VAT or imported goods, and the original tax rates were 17% and 1 1%, the current tax rates will be adjusted to16 respectively. For taxpayers purchasing agricultural products, the original deduction rate was 1 1%, and now the deduction rate is adjusted to 10%, and it will be implemented as of May 20 18.

Therefore, the general taxpayer implements the VAT rate of the general tax method 1 1% (adjusted to 10% after May Day), while the general taxpayer implements the simple tax method and the small-scale taxpayer levy rate is 3%.

In other words, as long as it is the project payment that the construction unit should pay on May 1 day, no matter when the construction unit issues the invoice, it should declare and group the project cost according to the original tax rate of 1 1%.

According to the Composition of Cost Items of Construction and Installation Engineering (JB [2013] No.44), the cost items of construction and installation engineering are divided into labor costs, material costs, construction machine use fees, enterprise management fees, profits, fees and taxes (see Annex 1 for details). According to the formation order of project cost, it is divided into partial project cost, measure project cost, other project cost, fees and taxes.

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