1, decorative services. Decorative services, refers to the buildings, structures to modify the decoration, make it beautiful or have a specific purpose of engineering operations;
2, repair services. Repair services, refers to the buildings, structures for repair, reinforcement, maintenance, improvement, so that it restores the original value of the use or to extend the duration of its use of engineering operations;
3, engineering services. Engineering services, refers to the construction of new buildings, reconstruction of various buildings, structures, 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 kilns and metal structures engineering operations;
4, 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 charge the user installation fees, initial installation fees, account opening fees, expansion fees and similar charges, according to the installation services to pay value-added tax;
5, other construction services. Other construction services, refers to a variety of engineering services other than those listed above, such as drilling, demolition of buildings or structures, land leveling, landscaping, dredging, building leveling, scaffolding, blasting, mine perforation, stripping and cleaning of surface attachments, and other engineering operations.
The invoices and tax rates issued for construction services are divided into the following two categories:
1. For general taxpayer enterprises choosing the simplified tax method and small-scale taxpayers, the VAT rate will be 3% and ordinary VAT invoices will be issued;
2. For general taxpayer enterprises choosing the general tax method, the VAT rate will be 11% and special VAT invoices will be issued.
In summary, the construction company can be issued by the project can be referred to: all kinds of building indoor and outdoor decoration and decoration project design; also engaged in the business of sales of decorative materials, can be issued by the decorative design, construction and other businesses.
Legal basis:
"The Chinese people*** and the State invoice management measures" Article 3
The invoice referred to in these measures, refers to the purchase and sale of goods, provide or accept services and engage in other business activities, issued, collected receipt and payment vouchers.