Company engineering installation business, belonging to the value-added tax in accordance with the construction enterprise value-added tax rate taxable. That is, general taxpayers to implement the general tax law enterprises 11%, general taxpayers to implement the simple tax law and small-scale taxpayers 3%.
According to the "Business Tax to Value-added Tax Pilot Implementation Measures" Annex Article IV construction services. Construction services, refers to all types of buildings, structures and their ancillary facilities, construction, repair, decoration, installation of lines, pipelines, equipment, facilities and other business activities of engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.
1, engineering services. Engineering services, refers to the construction of new buildings, reconstruction of various buildings, structures, engineering operations, including a variety of equipment connected to the building or pillars, operating platforms, installation or installation of engineering operations, as well as a variety of kilns and metal structures engineering operations.
2, 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.
Fixed-line telephone, cable television, broadband, water, electricity, gas, heating and other operators to charge users installation fees, initial installation fees, account opening fees, expansion fees and similar charges, according to the installation services to pay value-added tax.
Extended information:
p>Article 15 of the Measures for the Implementation of the Pilot Measures for the Conversion of Business Tax to Value-added Tax Value-added Tax:
(1) When a taxpayer engages in a taxable act, the tax rate shall be 6%, except for the provisions of Items (2), (3) and (4) of this Article.
(ii) The tax rate shall be 11% for the provision of transportation, postal, basic telecommunication, construction and real estate leasing services, the sale of real estate, and the transfer of land use rights.
(iii) Provision of tangible movable property leasing services at a tax rate of 17%.
(iv) The tax rate for cross-border taxable acts occurring by domestic units and individuals is zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.
Article 16 The value-added tax (VAT) levy rate is 3%, unless otherwise provided by the Ministry of Finance and the State Administration of Taxation.
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