Core Viewpoint - The article discusses various tax regulations related to value-added tax (VAT) for different services and goods, emphasizing the importance of proper classification and accounting for tax purposes [2][5][6]. Group 1: Tax Regulations on Services - Taxpayers providing plant maintenance services are required to pay VAT under the category of "other living services" [2]. - Hotels and similar establishments providing conference venues and related services are taxed under "conference and exhibition services" [3]. Group 2: Taxpayer Obligations - Small-scale taxpayers providing construction services in different locations do not need to prepay taxes at the location of service provision if their monthly sales do not exceed 100,000 [4]. - Taxpayers selling both vegetables and other taxable goods must separately account for the sales of exempt and taxable items to qualify for VAT exemptions on vegetables [5][6]. Group 3: Tax Treatment of Specific Income - Revenue from transportation tickets that are not consumed due to customer delays is subject to VAT as "transportation services" [6]. - Fees collected for ticket refunds and service charges are classified under "other modern services" for VAT purposes [6]. Group 4: Policy References - The article cites several key regulations, including the announcement from the State Administration of Taxation regarding VAT management, the interim regulations on VAT, and notifications concerning VAT exemptions for vegetable circulation [8].

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].