Provide simple equipment installation services, pay business tax according to the tax item of "construction and installation industry", and the applicable tax rate is 3%. According to the "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on printing and distributing; Notes on business tax items; Notice (Trial Draft) (Guo Shui Fa [1993] 149) stipulates that the construction industry refers to the construction and installation work. The collection scope of this tax item includes: construction, installation, repair, decoration and other engineering operations. Building refers to the new construction, reconstruction and expansion of various buildings and structures, including the installation or installation of various equipment or pillars, operating platforms, furnaces and metal structures connected with buildings. Installation refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical equipment and various other equipment, including the installation of workstations, ladders and railings connected to the equipment and the insulation, corrosion protection, temperature protection and painting of the installed equipment.
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