Caishui [2003] 16, "When gas companies and units that produce and sell goods or provide VAT taxable services sell goods or provide VAT taxable services, the collection fees (including pipeline gas collection fees), handling fees and collection fees collected from buyers on behalf of relevant departments are beyond the VAT price, and VAT should be levied instead of business tax".
Guoshuihan [2002]105 replied to Guangdong Local Taxation Bureau, "Pipeline gas collection fee (installation fee) is a one-time fee charged to users for pipeline gas engineering construction and technical transformation. According to the current business tax policy, the pipeline gas collection fee (installation fee) should be subject to the construction tax.
The scope of taxation stipulated in the construction tax items:
The scope of taxation of construction tax items is the services provided in People's Republic of China (PRC) for construction, repair, installation, decoration and other engineering operations.
Architecture: refers to the new construction, reconstruction and expansion of various buildings and structures. Including all kinds of equipment or pillars related to buildings, operating platforms, kilns and metal structure engineering operations. Repair: refers to the construction project of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life.
Installation: refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment, including the installation of workstations, ladders and railings connected to the equipment and the insulation, anti-corrosion, heat preservation and painting of the installed equipment.
Refer to the above content: Baidu Encyclopedia-Construction Business Tax