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问题	土石方工程税率
释义	法律分析：需要按照业务的不同缴纳营业税或增值税。法律依据：《关于纳税人为其他单位和个人开采矿产资源提供劳务有关货物和劳务税问题的公告》第一条纳税人提供的矿山爆破、穿孔、表面附着物（包括岩层、土层、沙层等）剥离和清理劳务，以及矿井、巷道构筑劳务，属于营业税应税劳务，应当缴纳营业税。纳税人提供的矿产资源开采、挖掘、切割、破碎、分拣、洗选等劳务，属于增值税应税劳务，应当缴纳增值税。
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