The project payment is generally construction, CaiShui [2016] No. 36 Ministry of Finance State Administration of Taxation on the comprehensive promotion of business tax to value-added tax pilot notice.
Article 28 The specific scope of construction services shall be in accordance with the Notes on the Sale of Services, Intangible Assets or Real Estate annexed hereto.
The Notes on Sales of Services, Intangible Assets or Immovable Properties describes the construction services as follows.
Construction services, refers to all types of buildings, structures and their appurtenances, construction, repair, decoration, installation of lines, pipelines, equipment, facilities and other engineering operations business activities. Including engineering services, installation services, repair services, decoration services and other construction services.
Engineering services. Engineering services refers to the construction of new buildings, reconstruction of various buildings, structures, engineering operations, including a variety of equipment connected to the building or pillars, operating platforms, installation or installation of engineering operations, as well as a variety of furnaces and metal structure engineering operations.
Installation services. Installation services refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment, and various other equipment, facilities, assembly, placement of engineering operations, including workbenches, ladders, railings connected to the equipment being installed installation of engineering operations, as well as the installation of equipment, insulation, anticorrosion, heat preservation, painting and other engineering operations. Fixed telephone, cable television, broadband, water, electricity, gas, heating and other operators to the user of the installation fee, initial installation fees, account opening fees, expansion fees and similar charges, in accordance with the installation services to pay VAT.
Repair services. Repair services refers to the repair, reinforcement, maintenance and improvement of buildings and structures to restore their original use value or extend their use period of engineering operations.
Decoration services. Decorative services refers to the buildings and structures to modify the decoration, make it beautiful or have a specific purpose of engineering operations.
Other construction services other construction services refers to a variety of engineering operations other than those listed above, such as drilling (drilling), demolition of buildings or structures, land leveling, landscaping, dredging (excluding dredging of waterways), building grading, scaffolding, blasting, mine perforation, stripping and cleaning of surface attachments (including rock, soil, sand, etc.), and other engineering operations