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GB 50500-2013 第4.4.2条 Code of Bills of Quantities and Valuation for Construction Works

Preparation of bill of quantities成本造价

GB 50500-2013 第4.4.2条

| **** | **The tax item list shall include: VAT, urban maintenance and construction tax, education surcharge, and local education surcharge.** The VAT rate for hotel projects shall be calculated at **9%** (general tax calculation method) or **3%** (simplified tax calculation method, applicable to small-scale taxpayers). |

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