One for equipment procurement and one for equipment installation.
Because the State Administration of Taxation No. 11 of 2017 I. Taxpayers selling movable boarding houses, machinery and equipment, steel structural parts and other self-produced goods while providing construction and installation services do not belong to the mixed sales stipulated in Article 40 of the "Implementation Measures for the Pilot Measures for the Change of Business Tax to Value-added Tax" (issued by Caixin [2016] No. 36), and the sales of the goods and the construction services should be accounted for separately and < strong>apply different tax rates or levy rates respectively.