If it is a small taxpayer unit, the VAT rate of the equipment installation and commissioning fee is 3%;
1.Annex 1 to the Notice of the Ministry of Finance and the State Administration of Taxation on the Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax(Caixian [2016] No.36): "The Changing of Business Tax to Value-added Tax". Article 40 of the Pilot Implementation Measures stipulates that a sales act is a mixed sale if it involves both services and goods. The mixed sales of units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be subject to VAT on the basis of the sale of goods, while the mixed sales of other units and individual industrial and commercial households shall be subject to VAT on the basis of the sale of services.
The units and individual industrial and commercial establishments engaged in the production, wholesale or retail of goods referred to in this Article include those units and individual industrial and commercial establishments mainly engaged in the production, wholesale or retail of goods and also engaged in the sale of services.
2. Attachment: the sale of services, intangibles, real estate notes (d) construction services; installation services, refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment, and a variety of other equipment, facilities, assembly, placement of engineering operations, including the installation of equipment connected to the installation of the workbench, ladder, railing installation engineering operations, as well as the installation of equipment. Insulation, anticorrosion, heat preservation, painting and other engineering work.
Fixed telephone, cable TV, broadband, water, electricity, gas, heating and other operators to the user of the installation fee, initial installation fee, account opening fee, expansion fee and similar charges, according to the installation services to pay value-added tax.
3. Article 1 of the Announcement of the State Administration of Taxation on Further Clarifying the Issues Related to the Levy and Management of the Reform of the Business Tax (Announcement of the State Administration of Taxation No. 11 of 2017) stipulates that: taxpayers who sell movable boarding houses, machinery and equipment, steel structural parts and other self-produced goods and at the same time provide construction and installation services are not part of the "Pilot Measures for Implementation of the Reform of Business Tax to Value-added Tax" (CaiShui [2016] No. 36), which was issued by the State Administration of Taxation in accordance with Article 40 of the "Business Tax to Value-added Tax Pilot". Document issued) Article 40 of the mixed sales, the sales of goods and construction services should be accounted for separately, and different tax rates or levy rates should be applied separately.