1. Generally speaking, construction enterprises levy value-added tax on outsourced materials and construction services at the rate of 10%, and issue a value-added tax invoice of 10% to the employer.
Second, for the construction enterprises engaged in steel structure installation, electromechanical installation, fire protection engineering installation, intelligent system integration installation and prefabricated building installation, if the equipment amount in the labor subcontract accounts for more than 70% of the contract amount, a value-added tax invoice of 16% will be issued to the employer; Value-added tax is levied on construction services at the rate of 10%, and a value-added tax invoice of 10% is issued to the owner.
2. If the business license of a construction enterprise has both sales qualification and construction service qualification, the construction enterprise shall handle the tax treatment and invoice issuance of the purchased materials and services in the following ways:
3. If the sales of materials exceed 50% of the total sales revenue of materials and services within one year, the construction enterprise will levy value-added tax on the purchased materials and services at the rate of 16% and issue a value-added tax invoice of 16% to the employer.
4. If the sales amount of materials is less than 50% of the total income from sales of materials and services for one year, the construction enterprise will levy VAT on the materials and services purchased together at the rate of 10%, and issue a VAT invoice of 10% to the employer.
In addition, if the following conditions are met, you can choose to apply the simple tax calculation method and calculate the tax at the rate of 3%:
First, 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, the general taxpayer can choose to apply the simple tax calculation method to the construction services provided by the A-provided project. A-supplied project refers to a construction project in which all or part of the equipment, materials and power are purchased by the project contractor.
Third, ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects.
Extended data:
On March 5, 20 19, the Second Session of the 13th National People's Congress opened in Beijing. When the Prime Minister made a government work report, he clearly pointed out:
Deepen the reform of value-added tax, and reduce the current tax rate of manufacturing and other industries to 16% and the current tax rate of transportation and construction to 10% to 9% this year; Keep the tax rate of 6% unchanged, but by taking supporting measures such as increasing the tax deduction of production and living services, we will ensure that the tax burden of all industries will only be reduced.
If the tax obligation occurs after April 1 day, 2009 (inclusive), it shall be invoiced at the new tax rate. If the contract is signed before March 3, 20 19, the original tax rate will be used for invoicing. 1, 20 19 If the contract is signed after April, the invoice will be issued at the new tax rate.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice on the pilot policy of value-added tax in the construction industry.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice on Adjusting VAT Rate
People's Republic of China (PRC) Central People's Government-Government Work Report