GB 50500-2013 第2.0.13条
| | Taxes: VAT, urban maintenance and construction tax, education surcharges, and local education surcharges that are stipulated by national tax laws and shall be included in the construction and installation project cost. For hotel projects, general VAT taxpayers apply a 9% VAT rate, while small-scale taxpayers apply a 3% levy rate (2023 policy). |