The tax rate for issuing labor invoices for construction projects is generally 3%, provided that the simple tax calculation method is applied. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Pilot Policy of Value-added Tax for Construction Services, the pre-levy rate of projects applying the general tax method is 2%, and that of projects applying the simple tax method is 3%. Engineering maintenance service fee refers to the cost of repairing, maintaining and overhauling buildings, equipment, machinery and electrical appliances. According to the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the applicable tax rate of engineering maintenance service fee is VAT 16%.

The tax rate of maintenance fee is:

General VAT taxpayers are engaged in repair and replacement services, and the applicable VAT rate is 17%. Small-scale VAT taxpayers are engaged in repair and replacement services, and the applicable VAT rate is 3%. Maintenance fee, also known as maintenance fee, is the fee charged by senior technicians or units with maintenance qualifications when providing maintenance services to customers. Repair and replacement refers to the business of repairing damaged and invalid goods to restore their original state and function. Repair of business tax items in construction industry refers to the business of repairing, strengthening, maintaining and improving objects to restore their original use value or extend their service life. Distinguishing whether the object of repair is tangible movable property or immovable property is the key to determine whether to levy value-added tax or business tax: repair and repair is the repair of tangible movable property, such as repairing bicycles, clocks and watches; Repair is the repair of real estate, such as the repair or maintenance of railways, houses and highways.

It's time to change business tax to value-added tax.

The time for changing business tax to value-added tax is from May 1, 20 16. Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with the provisions of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC). The tax rate for issuing labor invoices for construction projects is generally 3%, provided that the simple tax calculation method is applied. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Pilot Policy of Value-added Tax for Construction Services, the pre-tax tax rate of the projects applying the general tax method is 2%, and that of the projects applying the simple tax method is 3%.

To sum up, the tax rate for issuing labor invoices for construction projects is generally 3%, provided that the simple tax calculation method is applied. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Pilot Policy of Value-added Tax for Construction Services, the pre-tax tax rate of the projects applying the general tax method is 2%, and that of the projects applying the simple tax method is 3%.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" twenty-fifth.

Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26

Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data messages or other means according to regulations.

Article 28

The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.