1. Taxpayers engaged in VAT taxable sales or imported goods, and the original tax rates were 17% and 1 1%, and the tax rates were adjusted to 16% and 10% respectively. ?

Two, taxpayers to buy agricultural products, the original application of 1 1% deduction rate, the deduction rate is adjusted to 10%.

3. If the taxpayer purchases agricultural products for the production, sale or entrusted processing of goods, and the tax rate is 16%, the input tax shall be calculated according to the deduction rate of 12%.

4. For the export goods for which the tax rate of 17% and the export tax rebate rate of 17% were originally applicable, the export tax rebate rate shall be adjusted to 16%. For export goods and cross-border taxable activities that were originally subject to the 1 1% tax rate and the export tax rebate rate was 1 1%, the export tax rebate rate was adjusted to 10%.

Five, foreign trade enterprises in July 20 18 3 1 year to export the goods involved in Article 4, the cross-border taxable behavior involved in Article 4, at the time of purchase, according to the tax rate before VAT adjustment, the export tax rebate rate before adjustment; If VAT has been levied at the adjusted tax rate at the time of purchase, the adjusted export tax rebate rate shall be implemented.

The export tax rebate rate before adjustment is applicable to the goods exported by the production enterprise and the cross-border taxable behavior involved in Article 4 sold before July 3 1.

The implementation time of adjusting the tax rebate rate of export goods and the time of exporting goods shall be based on the export date indicated in the export goods declaration form, and the implementation time of adjusting the tax rebate rate of cross-border taxable acts and the time of selling cross-border taxable acts shall be based on the date of issuing export invoices.

VI. This notice shall be implemented as of May 20 18 1 day. If the relevant provisions are inconsistent with the value-added tax rate, deduction rate and export tax rebate rate stipulated in this notice, this notice shall prevail.

Seven, all localities should attach great importance to the adjustment of the value-added tax rate, do a good job in the preparatory work before the implementation, as well as the monitoring and analysis, publicity and explanation in the implementation process, to ensure the smooth and orderly progress of the adjustment of the value-added tax rate. In case of problems, please report to the Ministry of Finance and State Taxation Administration of The People's Republic of China in time.

Eight. On June 9, 2065438, the draft amendment to the individual income tax law was submitted to the Third Session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation, which was the seventh major overhaul since the promulgation of the 1980 tax law.

20 18 On August 27th, the National People's Congress Standing Committee (NPCSC)'s draft decision on amending the individual income tax law was submitted to the Fifth Session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation. According to the draft decision, the basic fee reduction standard is proposed to be 60,000 yuan per year, that is, 5,000 yuan per month, and the new tax rate range of 3% to 45% remains unchanged.

On August 3, 2065438, the decision to amend the individual income tax law was passed. The threshold is 5,000 yuan per month, and the latest threshold and tax rate will be implemented from August 18 to 10/.

Extended data:

Scope of value-added tax collection

I. General scope

The scope of taxation of value-added tax includes the sale (including import) of goods and the provision of processing, repair and replacement services. ?

Second, special projects.

Commodity futures (including commodity futures and precious metal futures); -Commodity futures are subject to value-added tax, which is paid in the physical delivery; The business of selling gold and silver by banks; Pawnshops sell dead goods; Consignment business is the business of customers selling consignment goods; Other units and individuals outside the postal department produce, distribute and sell philatelic products.

Third, special behavior.

Regarded as sales: The following eight acts are regarded as selling goods in the VAT Law, and all of them are subject to VAT.

1, consignment of other people's goods.

2. Selling goods on behalf of others

3. Transferring goods from one place to another (except the same county and city)

4. Use the self-produced or entrusted goods for non-taxable items.

5, the production, commissioned processing or purchase of goods as an investment in other units.

6. Distribute the self-produced, commissioned or purchased goods to shareholders or investors.

7. Use the self-produced entrusted goods for employee welfare or personal consumption.

8. Give the self-produced, commissioned or purchased goods to others free of charge.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice on Adjusting Tax Rates

Baidu encyclopedia-personal income tax