According to the terms in Annex I of Caishui No.2016, house maintenance belongs to the category of architecture. The value-added tax rate of general taxpayers applying the general tax method is11%; General taxpayers and small-scale taxpayers who implement the simple tax calculation method are 3%.

In addition, the additional tax should be levied together with the value-added tax.

Urban construction tax (urban maintenance and construction tax), the tax rates are 7%, 5%, 1%, and the tax rate is determined according to the location of the enterprise;

7% in urban areas; 5% in counties and towns; If it is not in a city, county or town, the tax rate is1%;

Education surcharge, tax rate 3%;

All the above taxes are paid in local tax, and the tax base is the value-added tax actually paid;

Local education surcharge, tax rate 2%;

Water conservancy fund, the tax rate is 1%.

What is the tax rate of special invoices for house maintenance?

Small-scale 3% general taxpayer 17%

1. The tax rate for small-scale tax bureaus to apply for issuing special VAT invoices is 3%.

2. Small-scale taxpayers selling goods or taxable services shall adopt simple methods to calculate the tax payable. The tax payable is calculated according to the sales amount (excluding tax) and the prescribed 6% and 4% (now 3% regardless of industry and commerce), and the input tax amount may not be deducted, and a special VAT invoice may be issued.