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Finance and tax question and answer: How do property enterprises pay VAT for providing decoration services for owners?
According to the notes of Caishui (2016) No.36 on sales of services, intangible assets and real estate, value-added tax should be levied on construction services, and the applicable tax rate is 10% or the simple levy rate is 3%. The simple collection rate is applicable to small-scale taxpayers, old projects before May of 20 16, and old projects before May of 1 year.
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