The VAT rate for boiler installation is 11%.
Taxpayers sell goods and provide installation services. Goods are subject to a VAT rate of 17% and installation is subject to a VAT rate of 11% on the basis of installation services.
"Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Pushing Forward the Pilot Scheme of Changing Business Tax to Value-added Tax" (Cai Shui [2016] No. 36):Annex 1"Implementation Measures for the Pilot Scheme of Changing Business Tax to Value-added Tax"
Article 15 Value-added Tax Rate:
( (a) When a taxpayer engages in taxable behavior, the tax rate shall be 6%, except for the provisions of items (b), (c) and (d) of this Article.
(ii) The tax rate shall be 11% for the provision of transportation, postal, basic telecommunication, construction, and real estate leasing services, the sale of real estate, and the transfer of land-use rights.
(3) Provision of tangible movable property leasing services at a tax rate of 17%.
Attached to "
Notes on Sale of Services, Intangible Assets, and Real Estate"
(iv) Construction services.
Construction services, refers to the construction, repair and decoration of all types of buildings, structures and their appurtenances, the installation of wiring, piping, equipment, facilities, etc., as well as other business activities of engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.
1. Engineering services.
Engineering services, refers to the new construction, reconstruction of a variety of buildings, structures, engineering operations, including a variety of equipment connected to the building or pillars, operating platforms, installation or installation of engineering operations, as well as a variety of furnaces and metal structures engineering operations.
2. Installation services.Installation services, refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment, and various other equipment, facilities, assembly, placement of engineering operations, including workbenches, ladders, railings connected to the equipment being installed installation of engineering operations, as well as the installation of equipment, insulation, anticorrosion, heat preservation, painting and other engineering operations.