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.
Property service companies provide decoration services for owners and pay value-added tax according to "construction services".
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.). ).
Taxpayers who rent construction equipment to others for use and are equipped with operators shall pay value-added tax according to "construction services".
Extended data:
Tax region
The following acts of overseas units or individuals do not belong to selling services or intangible assets in China: construction services and project supervision services provided to domestic units or individuals whose construction sites are abroad.
tax payer
Units and individuals selling goods, labor services, services, intangible assets or real estate and imported goods within the territory of China are taxpayers of value-added tax.
Units operate by contracting, leasing and linking, and contractors, lessees and linking persons (hereinafter referred to as contractors) operate in the name of the employer, lessor and linking persons (hereinafter referred to as the employer). If the employer bears relevant legal responsibilities, the employer is a taxpayer. Otherwise, the contractor shall be the taxpayer.
Since May of 17 and 1 year, when signing a construction contract with the employer, other taxpayers in the group (hereinafter referred to as "the third party") are authorized to provide construction services for the employer by means of internal authorization or tripartite agreement. The third party directly settles the project payment with the employer, and the third party pays the value-added tax and issues a value-added tax invoice to the employer. The construction enterprise that signs a construction contract with the employer does not pay the value-added tax. The employer may deduct the input tax on the basis of the special VAT invoice issued by the taxpayer who actually provides construction services.
References:
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Relevant Matters Concerning Adjustment of VAT Tax Declaration? Chinese government network-double promotion of fiscal revenue, growth rate and quality