一文梳理建筑服务增值税常见问题

Core Viewpoint - The article discusses the classification of various services related to construction and their corresponding VAT rates, emphasizing that not all services related to engineering and construction fall under the same category of building services. Group 1: Service Classification - Engineering design is categorized under cultural creative services, not building services [3] - Engineering supervision is classified as certification consulting services, not building services [3] - Building drawing review is also categorized under certification consulting services, not building services [4] Group 2: VAT Rates for Services - Repair services are classified under building services, with a VAT rate of 13% for repair and maintenance services [5] - Renovation services, which involve repairing, reinforcing, and maintaining buildings, have a VAT rate of 9% [5] - Maintenance services for installed machinery and equipment are taxed at a rate of 6% under "other modern services" [5] Group 3: Taxpayer Classification and VAT Rates - General taxpayers providing building services can choose between a general tax method at 9% or a simplified tax method at 3% [8] - Small-scale taxpayers providing building services are subject to a simplified tax method at a 3% rate, with a temporary reduction to 1% from January 1, 2023, to December 31, 2027 [8][9] Group 4: Prepayment of VAT - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan are exempt from prepaying VAT [9]