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What does it mean to be recognized as other construction and installation industries by the tax bureau?
Caishui [2065438+06] No.36 "? Ministry of Finance? Annex 1 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT and Item 4 of the Notes on Sales Services, Intangible Assets and Real Estate 1 in the Implementation Measures of Changing Business Tax to VAT stipulate the relevant contents of the construction industry:

Construction services refer to the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment and facilities, and other engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.

1. engineering services.

Engineering service refers to the construction and transformation of various buildings and structures, including the installation or installation of various equipment or pillars, operating platforms, furnaces and metal structures connected with buildings.

2. Install the service.

Installation service refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment and facilities, including the installation of workbench, ladder and railing connected with the installed equipment, as well as the insulation, anti-corrosion, heat preservation and painting of the installed equipment.

Fixed telephone, cable TV, broadband, water, electricity, gas, heating and other operators charge users initial installation fees, initial installation fees, account opening fees, expansion fees and similar fees, and pay value-added tax according to installation services.

3. Maintenance service.

Repair service refers to the engineering operation of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life.

4. Decoration service.

Decoration service refers to the decoration of buildings and structures to make them beautiful or have a specific purpose.

5. Other construction services.

Other construction services refer to all kinds of engineering services other than the above-mentioned engineering operations, such as drilling (well drilling), demolition of buildings or structures, land leveling, landscaping, dredging (excluding waterway dredging), building translation, scaffolding, blasting, mine perforation, stripping and cleaning of surface attachments (including rocks, soil, sand and gravel, etc.). ).