依法核定作为文物保护的纪念建筑物和古建筑等的修缮，依照文物保护的有关法律规定执行。
Renovation of memorials and ancient buildings certified by law as cultural relics for protection shall be carried out in accordance with relevant laws of protection of cultural relics.
本税目的征收范围包括：建筑、安装、修缮、装饰、其他工程作业。
The levying scope of this tax item includes construction, installation, repair, decoration and other engineering operations.
建筑业建筑、安装、修缮、装饰及其他工程作业3%。
Construction Construction, installation, repair, decoration and other engineering work 3.
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