Construction services refer to the construction, repair and decoration of various buildings, structures and 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.
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.
Tax rate refers to tax and expense tax. Taxation is a form of taxation in which the state participates in the distribution of social products for free according to its social functions and legal provisions. Refers to a kind of fee charged by state organs for providing certain services or services to relevant parties.
How is the VAT rate stipulated?
Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates: VAT rate:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
legal ground
Provisional regulations on value-added tax
first
Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations. Article 3 Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply. Article 4 Except as stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods or providing taxable services shall be the balance of the current output tax minus the current input tax. Calculation formula of tax payable: tax payable = current output tax-current input tax. When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.