First, the "measures for the implementation of the pilot reform of business tax to VAT":
Article 15 VAT rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16 The collection rate of value-added tax is 3%, except as otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Two. Provisions on matters related to the pilot reform of business tax to value-added tax;
(7) Construction services.
1. General 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.
2. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A for this 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.
3. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects.
Old building projects refer to:
(1)20 16 The construction project with the contract commencement date indicated in the construction permit before April 30th;
(2) A construction project that has not obtained building construction permits before April 30, 2065438+06, and the commencement date is indicated in the construction project contract.
4. If the general taxpayer provides construction services across counties (cities) and the general tax calculation method is applied, the tax payable shall be calculated based on the total price and extra-price expenses obtained. Taxpayers shall, after withholding tax at the rate of 2% at the place where construction services occur, declare and pay tax to the competent tax authorities where the institution is located according to the balance after deducting the total subcontract price and out-of-price expenses paid.
Note: If ordinary taxpayers provide construction services across counties (cities) and choose to apply the simple tax calculation method, the tax payable will be calculated at the rate of 3% based on the sales amount as the total price and the balance of extra-price expenses after deducting subcontracts.