Excuse me, what you want to ask is "What tax deduction points are needed for construction project labor services"? According to the accounting school: it requires a special VAT invoice to deduct tax points.

If you obtain a formal special VAT invoice, general tax calculation items used for the company's production and operation activities can be deducted, and there are no other special regulations; if it is used for simple tax calculation items, input items cannot be deducted. tax. Construction services include construction services provided by general taxpayers for Project A. They can choose to apply the simplified tax calculation method and calculate tax at a levy rate of 3%. A supply project refers to a construction project in which all or part of the equipment, materials, and power are purchased by the project contractor.

General taxpayers can choose to apply the simplified tax calculation method for construction services provided in the form of contract work. Providing construction services on a contract basis refers to construction services in which the construction party does not purchase the materials required for the construction project or only purchases auxiliary materials and charges labor fees. For construction services provided by general taxpayers for old construction projects, they can choose to apply the simplified tax calculation method and calculate tax at a levy rate of 3%.