After the change, construction VAT invoices. In the general tax method, the special VAT invoice with a tax rate of 11% will be issued, and if you choose the simplified method of tax calculation, you can only issue the ordinary VAT invoice with a "collection rate" of 3%.
The Ministry of Finance and the State Administration of Taxation (SAT) have issued the "VAT Special Invoice" at a rate of 11 percent. State Administration of Taxation Notice on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36):
(b) Providing transportation, postal service, basic telecommunication, construction, real estate leasing service, selling real estate, transferring land use right, the tax rate is 11%.
(vii) Construction services.
1. General taxpayers may choose to apply the simplified tax calculation method for the construction services provided by way of clearing contract labor.
Construction services provided on a turnkey basis refer to construction services where the constructor does not purchase materials required for the construction work or only purchases auxiliary materials and receives labor, management or other fees.
2. General taxpayers can choose to apply the simplified tax calculation method for the construction services provided for the A-supply project.
A-supplied projects refer to construction projects in which all or part of the equipment, materials and power are procured by the project contractor itself.
3. General taxpayers can choose to apply the simplified tax calculation method for the construction services provided for the old projects of construction works. Old projects of construction works refer to:
(1) construction projects whose contractual commencement date indicated in the Construction Permit for Construction Works is before April 30, 2016;
(2) construction projects whose construction contractual commencement date indicated in the contractual commencement date for construction works is before April 30, 2016, if the Construction Permit for Construction Works has not been obtained.
Expanded Information: Construction and installation tax. p>Construction tax, the full name of the construction industry sales tax. A kind of business tax is a kind of turnover tax levied on the turnover of taxable construction labor services provided in China. The construction industry here refers to the construction and installation engineering industry, including building, installation, repair, decoration and other engineering operations. Taxpayers to provide construction services (excluding decoration services), its turnover should include the price of raw materials used in the project, the cost of equipment and power, but does not include the price of equipment provided by the construction side. It is emphasized here that only the price of equipment provided by the construction party is not included in the taxable turnover. The general contractor of the construction industry will be subcontracted or subcontracted to others, to the full contracted amount of the project minus the price paid to the subcontractor or subcontractor for the balance of the turnover. Construction, repair, decoration and other engineering work, no matter how to settle, the turnover includes the price of raw materials, power and other materials used in the project. Engaged in installation work, where the value of the equipment installed in the installation of the value of the project, the turnover includes the price of equipment. Self-construction and self-sale, should be based on the provision of construction taxable services and sales of real estate, respectively, business tax. The turnover of its self-construction act and the turnover of the unit's gift of real estate to others shall be approved by the competent tax authorities in the prescribed order. (1) Construction Construction refers to the engineering operations of new construction, reconstruction and expansion of various buildings and structures, including the installation or erection of various equipment or pillars and operating platforms connected to the buildings, as well as the engineering operations of various kilns and metal structures. (B) installation Installation, refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment and other equipment, assembly, placement of engineering operations, including workstations connected to the equipment, ladders, railings installed engineering operations and equipment installed insulation, corrosion, heat preservation, painting and other engineering operations. (C) repair Repair, refers to the building, structure repair, reinforcement, maintenance, improvement, so as to restore the original value of the use or extend the period of use of engineering operations. (D) decoration Decoration, refers to the buildings, structures, make it beautiful or have a specific use of engineering operations. (5) Other engineering operations Other engineering operations refer to a variety of engineering operations other than those listed above, such as telecommunication projects, water conservancy projects, road construction, dredging, drilling (drilling), dismantling of buildings or structures, land leveling, scaffolding, demolition and other engineering operations. Reference: