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新税制规定：交通运输和建筑安装业的应税劳务属于营业税税目，税率为3％，由地方税务局负责征收，其税收收入全部入地方金库。将交通运输和建筑安装业划出增值税征收范围而征营业税，目的无非是：一、平衡各类经济成份的企业之间的税负，照顾不同的经济利益，使其税负大致公平
The new tax system stipulates that taxable services in the transportation and construction and installation industries shall be classified as sales tax with a tax rate of 3% and shall be levied by the local taxation authority with all tax revenues collected into local treasuries. The purpose of setting the business tax on the transportation and construction and installation industries out of the range of value-added tax collection is to: a) balance the tax burden among enterprises of various economic sectors and take care of different economic interests to make their taxation generally fair