Engineering services refers to the engineering operations for the construction and reconstruction of all kinds of buildings and structures, including the engineering operations for the installation or mounting of all kinds of equipments or pillars or operating platforms attached to the buildings as well as all kinds of engineering operations for kilns and metal structures.
The VAT rate for general taxpayers implementing the general tax calculation method is 9%;
The VAT levy rate for general taxpayers implementing the simplified tax calculation method and small-scale taxpayers is 3%.