What is the construction enterprise business tax rate

Construction business tax rate is 3%

The scope of collection: construction, installation, repair, decoration and other engineering operations

Common tax business:

Construction: new construction, alteration, expansion of all kinds of buildings, structures engineering operations, including a variety of equipment connected to the building or columns, the installation of operating platforms or installation of engineering operations, as well as all kinds of kiln and Metal structure engineering operations.

Installation: assembly of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment and other various equipment, placement of engineering work (including workbenches, ladders, railings connected to the equipment installed engineering work and installed equipment insulation, corrosion, heat preservation, painting and other engineering work), cable television installation costs.

Repair: buildings, structures, repair, reinforcement, maintenance, improvement, so as to restore the original value of the use or to extend the duration of its use of engineering operations.

Decoration: there are buildings, structures to modify, make it beautiful or have a specific use of engineering operations.

Other works: Telecommunication works, water conservancy works, road construction works, well drilling works, land leveling, scaffolding, dredging works, blasting works, demolition of buildings or structures, landscaping works and other works.