Construction services, refers to all kinds of buildings, structures and their ancillary facilities, construction, repair, decoration, wiring, piping, installation of equipment, facilities, and other business activities of engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.
1. Engineering services refers to the new construction, reconstruction of various buildings, structures, engineering operations, including not connected to the building, a variety of equipment or pillars, operating platforms, installation or installation of engineering operations, as well as a variety of kilns, and metal structure engineering operations.
2. 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 not be installed equipment connected to the installation of workbenches, ladders, railings, and installed equipment, insulation, anti-corrosion, heat preservation, painting and other engineering operations.
Installation fees, initial installation fees, account opening fees, capacity expansion fees and similar fees charged to users by operators of fixed telephones, cable telecommunication, broadband, water, electricity, gas and heating are subject to VAT on the basis of installation services.
3. Repair service refers to the repair, reinforcement, maintenance and improvement of buildings and structures in order to restore their original use value or extend their use period.
4. Decoration services refers to the buildings, structures for renovation and decoration, so that it is beautiful or have a specific purpose of the project.
5. 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 channel dredging), building grading, scaffolding, blasting, mine perforation, surface attachments (including rock, soil, sand, etc.) stripped and cleaned up and other engineering operations.