一、全面推开营改增试点,哪些业务需要缴纳建筑业增值税?建筑服务,是指各类建筑物、构筑物及其附属设施的建造、修缮、装饰,线路、管道、设备、设施等的安装以及其他工程作业的业务活动。包括工程服务、安装服务、修缮服务、装饰服务和其他建筑服务。二、全面推开营改增试点,建筑业适用税率是多少?纳税人分为一般纳税人和小规模纳税人。纳税人提供建筑服务的年应征增值税销售额超过500万元(含本数)的为 First, the full implementation of pilot projects to increase operating costs, which businesses need to pay the construction industry value-added tax? Construction services, refers to all types of buildings, structures and ancillary facilities, construction, repair, decoration, lines, pipes, equipment, facilities, etc. Installation and other engineering operations of the business activities. Including engineering services, installation services, repair services, decoration services and other construction services. Second, to fully open the camp to increase the pilot, the construction industry tax rate is how much? Taxpayers are divided into general taxpayers and small-scale taxpayers. Taxpayers to provide construction services in the application VAT sales of more than 500 million (including the number) for