Core Viewpoint - The article clarifies common misconceptions regarding the classification of construction services under value-added tax (VAT) regulations, emphasizing the distinctions between various types of services and their corresponding tax rates. Group 1: Misunderstandings about Construction Services - Misunderstanding 1: Services with "engineering" or "construction" in their name are classified as construction services. In reality, engineering design is categorized under cultural and creative services, while engineering supervision and building plan review fall under certification consulting services, not construction services [1]. - Misunderstanding 2: Plant maintenance services are considered construction services. However, they are classified as other life services and do not fall under construction services [2]. - Misunderstanding 3: Repair services, maintenance, and upkeep are the same and all classified as construction services. In fact, only repair services are classified as construction services, while maintenance and upkeep are categorized differently with distinct VAT rates [3]. Group 2: Tax Rates and Classifications - The VAT rates for different services are as follows: - Repair services: 13% VAT rate for restoring damaged goods [3]. - Construction repair services: 9% VAT rate for repairing and maintaining buildings [3]. - Maintenance services: 6% VAT rate for maintenance of machinery and equipment [3]. - The tax classification codes for construction services are as follows: - Engineering services: 30501 - Installation services: 30502 - Repair services: 30503 - Decoration services: 30504 - Other construction services: 30599 [4].