1. The company is a general taxpayer of value-added tax. What is the applicable VAT rate?
The company is a general VAT taxpayer, and the general taxpayer's tax rates are 3%, 5%, 6%, 9%, 10%, 13%. Details are as follows:
(two) ordinary taxpayers who are allowed to apply the simple tax calculation method:
1, 3% levy rate: if the general taxpayer has a specific taxable behavior and applies or can choose to apply the simple tax calculation method according to the regulations, except for the 5% levy rate.
2. The collection rate is 5%: sales of real estate, qualified business leased real estate (land use right), transfer of land use right obtained before the reform of the camp, sales and lease of old real estate projects developed by real estate development enterprises, qualified real estate financing lease, labor dispatch and safety protection services for differentiated tax payment, and human resources outsourcing services provided by general taxpayers.
3. The levy rate is 5% minus 1.5%: if an individual rents a house, the tax payable shall be calculated according to the levy rate of 5% minus 1.5%.
4. The collection rate is 3% minus 2%: Taxpayers sell second-hand goods, and ordinary taxpayers sell their used fixed assets, and VAT can be levied at 3% minus 2%.
(2) General taxpayers:
1, tax rate 13%: selling or importing goods (unless otherwise specified) and selling labor services.
2. The tax rate is 9%: agricultural products such as grain, edible vegetable oil and edible salt; Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products; Books, newspapers, magazines, audio-visual products and electronic publications; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film; Other goods specified by the State Council.
(3) The deduction rate of input tax on agricultural products purchased by ordinary taxpayers: 0.0 1%
1, 9%: if the deduction rate of 10% was originally applicable to the agricultural products purchased by general VAT taxpayers, the deduction rate will be adjusted to 9%.
2. 10%: if the tax rate of agricultural products purchased by general VAT taxpayers for the production or entrusted processing of goods is 13%, the input tax shall be calculated at the deduction rate of 10%.
(four) the general taxpayer engaged in the project of camp reform:
1, tax rate 13%: modern service: tangible movable property leasing service.
2. The tax rate is 9%: transportation services: land transportation services, water transportation services, air transportation services (including space transportation services), pipeline services and non-transportation services; Postal services: universal postal service, express postal service and other postal services; Telecommunications services: basic telecommunications services; Construction services: engineering services, installation services, maintenance services, decoration services and other construction services; Sale of real estate: transfer of ownership of real estate such as buildings and structures; Modern services: real estate leasing services; Sale of intangible assets: transfer of land use rights.
3. The tax rate is 6%: telecommunications services: value-added telecommunications services; Financial services: loan services, direct charge financial services, insurance services and financial commodity transfer; Modern service industry: R&D and technical services, information technology services, cultural and creative services, logistics support services, forensic consulting services, radio, film and television services, business support services and other modern service industries; Life services: cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services; Sale of intangible assets: transfer of technology, trademarks, copyrights, goodwill, natural resources and other intangible assets.
Second, the calculation method of value-added tax
According to the relevant provisions of the Detailed Rules for the Implementation of the Provisional Regulations on VAT, the calculation method of VAT is as follows:
Detailed rules for the implementation of the provisional regulations on value-added tax
Article 4 Except as stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods or providing taxable services (hereinafter referred to as selling goods or taxable services) is the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable:
Taxable amount = current output tax-current input tax
When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.
Article 5 When a taxpayer sells goods or taxable services, the value-added tax calculated according to the sales amount and the tax rate stipulated in Article 2 of these Regulations and collected from the buyer shall be the output tax. Output tax calculation formula:
Output tax = sales × tax rate
Article 6 Sales amount refers to the total price and extra-price expenses charged by taxpayers to the buyers for selling goods or taxable services, but does not include the output tax that has been collected.
Sales are calculated in RMB. Taxpayers who settle their sales in currencies other than RMB shall convert them into RMB for settlement.
Article 7 If the price of goods or taxable services sold by taxpayers is obviously low without justifiable reasons, the sales amount shall be verified by the competent tax authorities.
Article 8 The value-added tax paid or borne by taxpayers for purchasing goods or accepting taxable services (hereinafter referred to as purchasing goods or taxable services) is the input tax.
The following input taxes are allowed to be deducted from the output tax:
(1) VAT indicated on the special VAT invoice obtained from the seller.
(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.
(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 65,438+03% indicated in the agricultural product purchase invoice or sales invoice. Input tax calculation formula:
Input tax = purchase price × deduction rate
(4) Where goods are purchased or sold in the course of production and operation and transportation expenses are paid, the input tax shall be calculated according to the transportation expenses amount indicated in the transportation expense statement and the deduction rate of 7%. Input tax calculation formula:
Input tax = transportation expense amount × deduction rate
The adjustment of deduction items and deduction rate shall be decided by the State Council.
Article 9 If a taxpayer purchases goods or taxable services and obtains a VAT deduction certificate that does not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities of the State Council, its input tax amount shall not be deducted from the output tax amount.