The difference between these two is still very big, mainly the following differences:
1, not the same tax rate.
Engineering services 17% tax rate, the tax rate applicable to construction services is 11%; small-scale taxpayers to provide construction services, as well as general taxpayers to provide part of the construction services to choose the simple tax method, the tax rate of 3%.
2, not the same scope.
Often the general contractor of the project can be part of the contracted works contracted to the subcontracting unit with the appropriate qualifications, but in addition to the general contracting contract agreed upon subcontracting, it must be recognized by the contracting unit. This is the regulatory prerequisite for the existence of subcontracted works.
4, not the same specialty.
Some of the general contracting works contain part of the non-principal or professional labor operations, the general contractor in order to project on time, quality and quantity, will also be part of the non-principal or professional professional works subcontracted to the construction of subcontracting units with the appropriate qualifications and capabilities.
Expanded:
The scope of use of the unified invoice for the construction industry includes: construction, installation, repair, decoration, and other engineering operations.
(I) construction. Construction, refers to the new construction, alteration, expansion of various buildings, structures, engineering operations, including a variety of equipment or pillars connected to the building, the installation or installation of operating platform engineering operations, as well as a variety of kilns and metal structures, including engineering operations.
(ii) installation. Installation, refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment and a variety of other equipment, assembly, placement engineering operations, including equipment connected to the bench, ladder, railing installation engineering operations and the installation of equipment insulation, corrosion, heat preservation, painting and other engineering operations.