According to Article 4 of the Annex of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax, the construction service industry. Construction services refer to the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment and facilities, and other engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.
1, engineering services. Engineering service refers to the construction and transformation of various buildings and structures, including the installation or installation of various equipment or pillars, operating platforms, furnaces and metal structures connected with buildings.
2. Install the service. Installation service refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment and facilities, including the installation of workbench, ladder and railing connected with the installed equipment, as well as the insulation, anti-corrosion, heat preservation and painting of the installed equipment.
Fixed telephone, cable TV, broadband, water, electricity, gas, heating and other operators charge users initial installation fees, initial installation fees, account opening fees, expansion fees and similar fees, and pay value-added tax according to installation services.
Extended data:
Fifteenth measures for the implementation of the pilot reform of business tax to value-added tax:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16 The collection rate of value-added tax is 3%, except as otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Baidu Encyclopedia-Measures for the implementation of the pilot reform of business tax to value-added tax