Construction services-repairing services, since real estate is involved.
Construction services include contents
I. Decorating services. Decorative services are the engineering operations of finishing and decorating buildings and structures to make them beautiful or for a specific purpose.
Two, repair services. Repair services, refers to the buildings, structures, repair, reinforcement, maintenance, improvement, so that it restores the original value of the use or to extend the duration of its use of engineering operations.
Three, engineering services. Engineering services, refers to the construction of new buildings, reconstruction of various buildings, structures, including a variety of equipment connected to the building or columns, operating platforms, installation or installation of engineering operations, as well as a variety of furnaces and metal structures engineering operations.
Four, 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 being installed equipment, insulation, anticorrosion, heat preservation, painting and other engineering operations.
Taxpayers Paying VAT on Advance Receipts Obtained for Providing Construction Services
According to Article 3 of the Circular of the Ministry of Finance and the State Administration of Taxation on the Pilot Policies on the Reform of the Pilot Program for the Increase in Value Added Tax for Construction Services and Other Services (Cai Shui [2017] No. 58):
Taxpayers obtaining advance receipts for the provision of construction services shall, upon receipt of the advance receipts, take the advance receipts obtained, less subcontracting payments made, and pay the value-added tax on the The balance shall be prepaid VAT according to the prescribed pre-collection rate. That is to say:
The advance levy rate is 2% for the items subject to general tax calculation method and 3% for the items subject to simplified tax calculation method.