装饰服务的税目可以用于施工工程，但是要根据是否是小规模纳税人来决定税种。对于小规模纳税人来说，装饰服务的税目可以用于施工工程，但是要参照小规模纳税人的收入所得税收入计算，不可以采用一般纳税人的企业所得税收入计算。 此外，如果施工项目是有实物产品产生的，可以申报销售税收，也可以申报增值税进行纳税，这两个税收都可以应用于小规模纳税人。 Chinese National Tax Law has stipulated the registered tax payment of the small-scale taxpayers in detail, and the taxes should be divided according to the income category. It is necessary for the small-scale taxpayers to understand the taxation items and pay attention to the regulations of the national tax law in order to correctly handle the tax payment. At the same time, small-scale taxpayers should pay attention to the tax policies and measures issued by the government in a timely manner to ensure that they receive various preferential tax policies.