The applicable tax rate for general taxpayers of machinery and equipment companies is 17%.
If the other party is a general taxpayer, the tax rate for the special machinery VAT invoice issued to you is 17%.
If the other party is a small-scale taxpayer, the tax rate for the special machinery VAT invoice issued by the other party to the tax bureau is 3%.
The demolition of buildings or structures should be in accordance with other construction services, and the demolition of machinery and equipment connected to the building should be in accordance with other construction services; if it is the demolition of independent machinery and equipment, it should be in accordance with other modern services.