Answer: Installation is a service, before the full implementation of the business tax rate of 3% to pay business tax. From May 1, 2016, after the full implementation of business tax to VAT, the installation is grouped under the construction project, in accordance with the 11% tax rate to pay VAT, small-scale taxpayers are applicable to 3% of the "collection rate".
The Ministry of Finance and State Administration of Taxation on the full promotion of business tax to value-added tax pilot notice (Cai Shui [2016] No. 36): Annex 1: "Business Tax to Value-added Tax Pilot Implementation Measures":
Article 15 of the value-added tax rate:
(1) taxpayers to engage in taxable behavior, in addition to the provisions of the article (2), (3), (4), tax rate is the tax rate for the taxpayer to pay the tax. The tax rate is 6% except for the provisions of (2), (3) and (4) of this Article.
(2) The tax rate is 11% for the provision of transportation, postal, basic telecommunication, construction and real estate leasing services, the sale of real estate and the transfer of land use rights.
(3) Providing leasing services of tangible movable assets, the tax rate is 17%.
(4) The tax rate for cross-border taxable behavior of domestic units and individuals is zero. The specific scope of the Ministry of Finance and the State Administration of Taxation separately.
Article 16: The value-added tax (VAT) rate shall be 3%, unless otherwise specified by the Ministry of Finance and the State Administration of Taxation.
Construction services refers to the construction, repair and decoration of all kinds of buildings, structures and their appurtenances, installation of wiring, piping, equipment, facilities and other business activities of engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.
Installation services, refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment and other equipment, facilities, assembly, placement of engineering operations, including workbenches, ladders, railings connected to the installation of engineering operations, as well as the installation of equipment, insulation, anticorrosion, heat preservation, painting and other engineering operations.
Fixed telephone, cable TV, broadband, water, electricity, gas, heating and other operators to the user of the installation fee, initial installation fee, account opening fee, expansion fee and similar charges, according to the installation services to pay VAT.
What is the tax rate for equipment installation invoices?
Answer:
Transportation: 3%
Two: Construction: 3%
Three: Finance and insurance: 5%
Four: Postal and telecommunication: 3%
Five: Culture and sports: 3%
Six: Entertainment: 5%-20%
Seven: Services: 5%
Eight: Tourism: 5 percent (after deductions)
Tourism (after deductions): 5%
These rates are based on a combination of the following After cost)5%
How many tax rates are invoiced for electrical equipment installation? The above text refers to the tax rate of electrical installation invoicing, according to the nature of the points, we should not understand after reading. Equipment installation in fact involves a wide range of different industries, installation costs and tax rates are different, you can refer to the above editor's answer, I hope to give you some help.