China Company Tax Return of Business Tax Items - Construction Industry

China Taxation Service
Hotline: 86-755-82143348, Email:anitayao@citilinkia.com

The construction industry refers to the construction， installation and engineering operations.The scope of this tax item covers construction， installation， repair， decoration and other engineering operations.

（1） Construction
Construction refers to the engineering operations to construct， reconstruct and expand buildings and structures. They include the installation or installation engineering operations for various equipment， pillars and operating platforms linked to buildings， and the engineering operations for kilns and metal structures.

（2） Installation
Installation refers to the operations to assembly and position production equipment， power equipment， hoisting equipment， transport equipment， transmission equipment， medical experimental equipment and other types of equipment. They include the installation engineering operations for workstations， ladders and railings linked to equipment， and the insulation， antiseptic treatment， thermal insulation， painting and other engineering operations for installed equipment.
 

（3） Repair
Repair refers to the repair， reinforcement， maintenance， improvement and other engineering operations for buildings and structures so that they can restore their original use values or extend their service life.
　　

（4） Decoration
Decoration refers to the decoration and other engineering operations for buildings and structures so that they can look better or be used for specific purposes.
　　

（5） Other Engineering Operations
Other engineering operations refer to all the engineering operations other than those mentioned above， such as working as agents for telecommunications projects， water projects， road repairs， dredging， drilling （boring）， building or structure dismantling， ground leveling， scaffolding， explosion and other engineering operations.

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