Construction labor tax rate for general taxpayers if you choose the simple tax VAT levy rate of 3%, 9% for general taxpayers.
Cai Shui [2003] No. 16, "Gas companies and units producing or selling goods or providing VAT taxable services, when selling goods or providing VAT taxable services, the collection fees (including piped gas collection money 〈initial installation fee〉), handling fees, and collection fees collected on behalf of the relevant departments from the buyer belong to the value-added tax (VAT). These are out-of-the-price charges and are subject to VAT, not business tax".
State Taxation Letter [2002] No. 105 replied to Guangdong Local Taxation Bureau, "Piped gas capitalization fee (initial installation fee) is used for the construction of piped gas projects and technological transformation, and is a one-time fee charged to the users in the process of reporting and installation. According to the current business tax policy, the piped gas capitalization fee (initial installation fee), should be levied according to the construction industry tax items of business tax".
The scope of taxation under the construction industry tax item:
The scope of taxation under the construction industry tax item is the provision of labor services for construction, repair, installation, decoration and other engineering operations within the territory of the People's Republic of China*** and the State.
Construction: refers to the engineering operations of new construction, alteration and expansion of various buildings and structures. Including a variety of equipment or pillars connected with the building, operating platforms, kilns and metal structure engineering operations. Repair: refers to the building, structure repair, reinforcement, maintenance, improvement, so that it restores the original value of the use or to extend its use of construction operations.
Installation: refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment and other equipment, assembly, placement of engineering operations, including the equipment connected to the workbench, ladders, railings installed engineering operations and the installation of equipment, insulation, anticorrosion, heat preservation, painting and other engineering operations.
Reference for the above: Baidu Encyclopedia-Construction Industry Business Tax