The collection rate of small-scale taxpayer decoration is 3%. According to the provisions of the tax law, the turnover of business tax in the construction industry is the operating income obtained by contracting construction, repair, installation, decoration and other engineering operations, the project price (i.e. project cost) charged by construction and installation enterprises from the construction unit and various fees charged in addition to the project price (full amount = price+extra-price income). All extra expenses and decoration service income obtained from engaging in decoration service:

1, construction refers to the new construction, reconstruction and expansion of various buildings and structures. Including all kinds of equipment or pillars related to buildings, operating platforms, kilns and metal structure engineering operations.

2. Repair refers to the construction project of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life.

3. Installation refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment, including 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. Decoration refers to the engineering work of decorating buildings and structures to make them beautiful or have a specific purpose.

5. Other engineering operations refer to all kinds of engineering operations other than construction, repair, installation and decoration, such as telecommunication engineering, dredging, drilling (well drilling), building demolition, water conservancy engineering, road construction, land leveling, scaffolding, blasting and other engineering operations.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 2 For taxpayers selling or importing goods, the VAT rate is 17%. Taxpayers sell or import the following goods at a tax rate of 13%:

(1) Grain and edible vegetable oil;

(two) tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products;

(3) Books, newspapers and magazines;

(four) feed, fertilizer, pesticide, agricultural machinery, agricultural film