The tax rate of construction labor invoice is 9 points.
Under normal circumstances, the additional tax rate is 7%, 3%, 2%, and the construction labor tax rate is 9 points. According to the relevant public information, under normal circumstances, the additional tax rate is 9%, 3%, 2% of the invoice, and the construction value-added tax should be levied at 10%; For other goods, 3% is calculated and paid.
The tax rate of construction labor invoices.
If you need fast, efficient and safe plant removal services, Barros has the ability to remove hazardous equipment and tanks with its waterjet cutting technology. As well as the ability to treat hazardous chemicals and hazardous waste on site after demolition, construction labor belongs to the category of labor services, and its tax rate is 17% 13%. Specifically, if the project in which the enterprise provides labor services involves construction, installation and commissioning, it shall be levied in accordance with the corresponding VAT policy. Specific preferential tax policies include: 10% personal income tax concession on turnover; 5% discount on general freight sales; Other duty-free items are deducted or reduced by 2% of the input cost; Taxpayers who are responsible for more than 30% of their own profits and losses can be exempted.
In accordance with the Notice of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Conversion of VAT to Invoices (Guo Shui Han [2008] No. 40), the relevant provisions are hereby notified as follows:
1) The issuance of special VAT invoices shall meet the following conditions:
1. Have the identity certificate of legal representative or legal person; 2. Have a sound organizational structure and staffing system of the company; 3. The person in charge of finance and the person in charge of accounting affairs; 4. The number of employees is not less than 20; 5. There is a fixed workplace, and the number of technicians meets the requirements of relevant laws and regulations, and the number of employees shall not be less than 10; 6. There are no less than 30 skilled workers above the intermediate level who have passed the assessment; 7. Only after obtaining the corresponding level registration certificate and expiring the validity period can you engage in this type of business.