What invoice should I pay for the working hours of bulldozers?
Other construction works of the construction tax category of the business tax - 3% business tax rate, to the local tax bureau to open the general business tax, construction and installation invoices. The comprehensive tax rate is about 5.75%.
As you mentioned, the working hours of bulldozers should be strictly called service fees, and invoices for labor services should be issued.
If the settlement time charge, generally to the local tax invoice, the tax rate of 5%; if you write labor costs, to the national tax 3% VAT invoice, the actual tax rate of 3%/1.03=2.91% points.
The working hours of bulldozer should be paid by service invoice.Note appended：The service fee invoice refers to the unified service of issuing tickets for the service, and the taxable items indicate the provision of labor. Individual to the tax authorities to issue labor invoices, is a personal initiative to the tax authorities to pay taxes at the same time, the tax authorities to issue invoices, with invoices can pay the unit to receive compensation. The unit to the tax authorities to issue labor invoices, but also to help pay for personal service to make an invoice, taxpayers or pay services and receive personal remuneration.Substantive editing paid to personal services, because there is no invoice so by the tax department on behalf of the labor invoice, it is regarded as a real person is an independent body can provide business services, because the body is not independent or self-employed, so need the invoice.In addition, when issuing the service invoice, you should bring the following materials: application form for labor invoice, copy of tax registration certificate and identity card of the person responsible for the work.
