The tax rate is 9. The specific scope will be separately determined by the Ministry of Finance and the State Administration of Taxation.
Construction services refer to the business activities of construction, repair and decoration of various buildings, structures and their ancillary facilities, installation of lines, pipelines, equipment, facilities, etc. and other engineering operations. Including engineering services , installation services, repair services, decoration services and other construction services.
Extended information:
Installation services refer to the assembly of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other various equipment and facilities , Settlement engineering operations, including installation engineering operations of workbenches, ladders, and railings connected to the installed equipment, as well as engineering operations such as insulation, anti-corrosion, heat preservation, and painting of the installed equipment.
Installation fees, initial installation fees, account opening fees, capacity expansion fees and similar charges collected from users by fixed-line telephone, cable TV, broadband, water, electricity, gas, heating and other operators shall be paid in value-added according to the installation service Tax.
Point 2 of Article 1, Item (4) of the "Notes on Sales of Services, Intangible Assets and Real Estate"
Before May 1, 2018, according to the "Interim Regulations on Value-Added Tax" He Cai Shui [2016] No. 36 stipulates that the value-added tax rate for construction services is: 11, and the cross-border sales tax rate is zero.
From May 1, 2018 to April 1, 2019, according to the provisions of Caishui [2018] No. 32, the tax rates originally applicable to 17 and 11 will be adjusted to 16 and 10 respectively. Construction services VAT rate: 10, cross-border sales tax rate is zero.
After April 1, 2019, according to the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs Announcement No. 39 of 2019, the original tax rate of 10 is adjusted to 9, the value-added tax rate for construction services: 9, cross-border sales The tax rate is zero.
Item 1 (15) of Article 1 of Annex 2 of Caishui [2016] No. 36 stipulates that if the domestic purchaser withholds value-added tax for overseas entities and individuals, the value-added tax shall be withheld at the applicable rate.