The applicable value-added tax rate is 6%. According to the "Notice on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36), "Chapter 3 Tax Rate and Collection Rate", Article 15 of the "Chapter 3 Tax Rate and Collection Rate", the value-added tax rate:

(1 ) If a taxpayer engages in taxable behavior, except as provided in items (2), (3), and (4) of this article, the tax rate is 6%.

(2) Providing transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, and transferring land use rights, the tax rate is 11% (now changed to 10%).

(3) For leasing services of tangible personal property, the tax rate is 17% (now changed to 16%).

(4) The tax rate for cross-border taxable activities conducted by domestic entities and individuals is zero. The specific scope will be stipulated separately by the Ministry of Finance and the State Administration of Taxation. Extended information

Since VAT implements a tax deduction system based on special VAT invoices, taxpayers have higher accounting requirements and are required to be able to accurately calculate output tax, input tax and tax payable. Forehead.

However, the actual situation is that many taxpayers cannot meet this requirement. Therefore, the "Interim Regulations of the People's Republic of China on Value-Added Tax" will classify taxpayers according to their business scale and whether their accounting is sound. Divided into general taxpayers and small-scale taxpayers.

The specific classification standards are: production taxpayers, with annual VAT taxable sales of 500,000 yuan; non-production taxpayers such as wholesale and retail, with annual VAT taxable sales of 800,000 yuan yuan renminbi.

Baidu Encyclopedia-VAT rate