After the camp reform increase, the tax rate of enterprise equipment installation and commissioning labor services is 11%.
"Ministry of Finance, State Administration of Taxation Notice on Comprehensively Pushing Forward the Pilot Program of Changing Business Tax to Value-added Tax" (Cai Shui [2016] No. 36): Annex 1 "Implementation Measures for the Pilot Program of Changing Business Tax to Value-added Tax"
Article 15 Value-added Tax Rates:
(1) Taxpayers shall incur taxable behaviors except for those mentioned in items (), (2), (3), and (3) of this Article, which are not included in this Article. (b), (c) and (d) of this Article, the tax rate shall be 6%.
(ii) Providing transportation, postal, basic telecommunication, construction, and real estate leasing services, selling real estate, and transferring the right to use land, the tax rate shall be 11%.
(3) Provision of tangible movable property leasing services, the tax rate is 17%.
(iv) Cross-border taxable acts incurred by domestic units and individuals, the tax rate is zero. The specific scope is separately stipulated by the Ministry of Finance and the State Administration of Taxation.
Article 16 The value-added tax (VAT) levy rate is 3% (for small-scale taxpayers), except as otherwise provided by the Ministry of Finance and the State Administration of Taxation.
Construction services refer to the business activities of construction, repair and decoration of all kinds of buildings, structures and their appurtenances, installation of wiring, piping, equipment, facilities, etc. and other engineering operations. Includes engineering services, installation services, repair services, decoration services and other construction services.
Installation services refers to production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment, and a variety of other equipment, facilities, assembly, placement of engineering operations, including workbenches, ladders, and railings connected to the equipment being installed installation of engineering operations, as well as the equipment being installed insulation, corrosion prevention, heat preservation, Painting and other engineering operations.