1. The tax rate of engineering labor costs is 3%, which belongs to the "construction industry" tax item of value-added tax. Small-scale taxpayers in the construction industry adopt a levy rate of 3%, and at the same time, according to the actual value-added tax paid, an additional rate of 3% for education fees is applicable.

2. Tax rate of engineering labor costs According to the current regulations, the labor services of small-scale taxpayers in the construction industry are calculated and paid VAT according to the "construction industry" tax item and the tax rate of 3%.

3. At the same time, based on the actual value-added tax paid, urban construction tax and education surcharge are calculated and paid according to the urban construction tax rate and the 3% education surcharge rate. (Urban construction tax rate: 7% of the city; In counties and towns, the tax rate is 5%; The tax rate for cities, counties and towns is 1%. )

Legal basis:

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

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations. Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.

Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.

All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.

No unit or individual may obstruct the tax authorities from performing their duties according to law.