For the contract value-added tax of engineering construction contractors, you can choose the simple tax calculation method and pay the value-added tax at the rate of 3%. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by the contractor. 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.

Second, detailed analysis.

Contractor is a kind of project contracting method, which refers to the construction service 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. No matter which tax payment method you choose, if it involves construction in different places, you need to pay VAT in advance at the local competent tax bureau. The simple tax calculation method is 3% full payment, and the general tax calculation method is 2% advance payment. After paying in advance, you can get the tax payment certificate, and then deduct the tax paid in advance when you declare the next month.

3. What is the contractor's service scope?

The service scope is not limited to decoration, but also includes engineering and labor outsourcing. Because of the variety and high price of materials, some people worry that others may make a profit by purchasing materials, so some owners take the service form of purchasing all or most of the materials themselves and contracting only the cleaning workers.