Unit Business: building materials, steel, cement, wall tiles, decorative materials sales, waterproofing works, municipal engineering construction. Is not the sales of value-added tax, the project to pay business tax? Is there a small-scale enterprise value-added tax is not changed to 3%?
First, all in China to sell goods or provide processing, repair and repair services, as well as the import of goods units and individuals, to pay VAT
In the territory of China to provide taxable services, the transfer of intangible assets or sales of real estate units and individuals, for the business tax of taxpayers
The business tax accounts are set up according to the different categories of industries and categories There are 9 subjects in the current business tax: transportation, construction, finance and insurance, post and telecommunications, cultural and sports, entertainment, service, transfer of intangible assets and sales of real estate The Second, your unit sales of building materials, steel, cement, wall tiles, decorative materials and other goods, to provide municipal construction services, therefore, should pay VAT At present, the value-added tax rate of small-scale enterprises is changed to 3%
