1. If the enterprise providing construction services is a general VAT taxpayer and adopts the general tax calculation method, the VAT will be levied at the rate of 10%, and the tax rate for issuing special VAT invoices and general VAT invoices can only be 10%.
2. Where a general taxpayer enterprise provides construction services, the VAT rate is 3%.
3. Small-scale taxpayers who provide construction services can only collect VAT at the rate of 3%, and those who issue ordinary VAT invoices or apply for special VAT invoices can only collect VAT at the rate of 3%.
Extended data:
Taxpayer is the abbreviation of "taxpayer". Also known as "taxpayers". Refers to the units and individuals with direct tax obligations as stipulated in the tax law. One of the basic elements of the tax system. Every tax needs a corresponding taxpayer. For example, product tax is paid by units and individuals engaged in the production, operation and import of taxable products in China. For another example, the income tax of state-owned enterprises is paid by state-owned enterprises that implement independent economic accounting; If the joint venture distributes the income first, the investor is the taxpayer, and so on.
Taxpayers refer to units or individuals that have direct tax payment obligations as stipulated in the tax law. Every tax has its own taxpayer. Who is the taxpayer is generally determined with the determination of the tax object.
For example, in the personal income tax law, the taxpayer of wages and salaries is an individual with wages and salaries, and the taxpayer of property tax is the owner or user of property rights. Deed tax is a kind of property tax levied on real estate whose ownership has changed.
Taxpayers are the heirs of property rights. For the same tax, taxpayers can be enterprises, units and individuals, such as value-added tax, products produced and sold by enterprises, and taxpayers are enterprises; For products sold by individuals, taxpayers are individuals.
Taxpayers of the same tax may also change in different historical periods, such as agricultural tax. Before agricultural cooperation, it was individual farmers, after agricultural cooperation, it was agricultural production cooperatives and later production brigades, and later it was mainly rural basic accounting units and contractors. The agricultural tax was abolished nationwide. Only national public officials receive their salaries in the national tax, so national public officials are also called public servants who serve the people.
A natural person refers to an individual who is qualified as a subject of rights, can independently enjoy property rights and undertake obligations in his own name, and can bring a lawsuit and respond to a court or an arbitration institution. Adults or minors, nationals or foreigners are all natural persons. Natural persons are an important part of taxpayers.
Individual industrial and commercial households refer to citizens who have the ability to operate and are registered by the administrative department for industry and commerce in accordance with the Regulations on Individual Industrial and Commercial Households. Paragraph 1 of Article 2 of the Regulations on Individual Industrial and Commercial Households stipulates: "Citizens who have the ability to operate are individual industrial and commercial households if they are registered by the administrative department for industry and commerce in accordance with the provisions of this Ordinance."
Legal person refers to a social organization with independent organization and property, which can participate in civil activities in its own name, enjoy rights and assume obligations, and is established according to law. In China, all state organs and institutions with independent budgets, social organizations with independent funds and enterprises with independent accounting are legal persons.
Legal persons have the obligation to pay taxes in accordance with the national tax law and can all become taxpayers. Among them, enterprises are the most important taxpayers. The enterprise mentioned here refers to an economic organization engaged in production, circulation or service activities and carrying out independent accounting. It can be a factory, a store, or a variety of companies with the same nature.
Baidu encyclopedia-taxpayer