Preferential price of construction and installation services

The preferential rate of construction and installation engineering fees is 4.5%, and the preferential rate of survey and design fees is 4.3%. Construction and installation refers to the floorboard of construction, repair, installation and other engineering operations. Building (1) refers to the new construction, reconstruction and expansion of various buildings and structures. Including heating and cooling air, sanitary ventilation, lighting and various pipeline facilities connected to buildings; It also includes the foundations, pillars, operating platforms, furnaces and metal structural engineering of various equipment. (2) Repair refers to a construction project in which buildings and structures are repaired, reinforced, maintained and improved to restore their original use value or extend their service life. (3) Installation refers to the assembly and installation of various production, power, lifting, transportation, transmission, medical experiments and other equipment, the installation of workbench, ladder and railing connected with the equipment, and the insulation, anti-corrosion, heat preservation and painting of the installed equipment. (4) Other engineering operations refer to various engineering operations other than construction, repair and installation projects. Such as demolition, water conservancy projects and road construction. Business income from construction, installation, repair and other engineering operations shall be calculated and taxed in accordance with the provisions of the tax law.