Question 2: At present, there are several kinds of VAT rates () The tax rates of small-scale taxpayers are: 0; 3%
China's value-added tax adopts proportional tax rate, which is divided into four grades.
1: basic tax rate 17%.
Two: low tax rate 13%.
Three: zero tax rate
Four: the collection rate depends on the specific situation. For general taxpayers of value-added tax, it includes 4% halved, 4%, 6%, 17%.
(Whether it is an ordinary invoice or a special invoice, the VAT rate is the same. There is no problem of different tax rates. The only thing is that special VAT invoices can be deducted, while ordinary invoices cannot be deducted. )
Regarding the 6% tax rate, specifically:
General taxpayers sell their own special goods, such as tap water; Electricity produced by small hydroelectric generating units at or below the county level; Sand, soil and stone used in construction engineering and production of building materials; Bricks, tiles and lime produced continuously with articles excavated by oneself; Biological products; Human blood for non-clinical use; Commercial concrete.
Question 3: What is VAT? How much is the tax rate? The value-added tax rate is the ratio of the value-added tax amount to the sales of goods or taxable services, and it is the scale for calculating the value-added tax amount of goods or taxable services.
Classification of VAT rate (1) Taxpayers sell or import goods at a tax rate of 17%, except for the following second and third provisions. (2) Taxpayers sell or import the following goods at the tax rate of 13%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council. (3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (4) Taxpayers provide processing, repair and replacement services at a tax rate of 17%. Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates. If the sales volume is not accounted for separately, a higher tax rate shall apply.
Question 4: What are the goods with VAT rate of 13%? Thank you. Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the tax rate for taxpayers selling or importing the following goods is 13%:
1. cereals and edible vegetable oils;
2 tap water, field gas, cold air, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; 3. Books, newspapers and magazines;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
Question 5: What is the VAT rate? Order of the State Council of the People's Republic of China (No.538);
Article 2 VAT rate: (1) Taxpayers sell or import goods at the rate of 17%, except as stipulated in items (2) and (3) of this article. (2) The taxpayer sells or imports the following goods at the tax rate of 13%: 1. Cereals and edible vegetable oils; 2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; 3. Books, newspapers and magazines; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.
Twelfth small-scale taxpayers value-added tax collection rate of 3%.
Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106);
Article 12 VAT rate:
(1) Providing tangible movable property leasing services at the tax rate of 17%.
(2) Providing transportation services and postal services at the tax rate of 1 1%.
(3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%.
Question 6: What are the 6% VAT rates for providing modern services (except tangible movable property leasing services)? The tax rate is 6%.
Part of modern service industry refers to business activities that provide technology and knowledge around manufacturing, cultural industry and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, etc.
(1) R&D and technical services.
R&D and technical services, including R&D services, technology transfer services, technical consulting services, contract energy management services and engineering survey and exploration services.
1.R&D service refers to the business activities of researching, testing and developing new technologies, new products, new processes or new materials and their systems.
2. Technology transfer service refers to the business activities of transferring the ownership or use right of patented or non-patented technology.
3. Technical consulting service refers to providing business activities such as feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects.
4. Contract energy management service refers to the business activities in which energy-saving service companies and energy-using units agree on energy-saving targets in the form of contracts, the energy-saving service companies provide necessary services, and the energy-using units pay the investment of the energy-saving service companies and their reasonable remuneration with energy-saving effects.
5. Engineering survey and exploration services refer to the business activities of field investigation of topography, geological structure and underground resources before mining and engineering construction.
(2) Information technology services.
Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services and business process management services.
1. Software services refer to the business activities of providing software development services, software consulting services, software maintenance services and software testing services.
2. Circuit design and testing services refer to the business activities of providing integrated circuit and electronic circuit product design, testing and related technical support services.
3. Information system service refers to the business behavior of providing information system integration, network management, desktop management and maintenance, information system application, basic information technology management platform integration, information technology infrastructure management, data center, hosting center and security services.
4. Business process management service refers to the business activities that rely on computer information technology to provide services such as human resource management, financial and economic management, financial payment service, internal data analysis, call center and e-commerce platform.
(3) Cultural and creative services.
Cultural and creative services, including design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services.
1. Design services refer to business activities that convey plans, schemes and ideas through visual and written forms. Including industrial design, modeling design, clothing design, environmental design, graphic design, packaging design, animation design, display design, website design, mechanical design, engineering design, creative planning and so on.
2. Trademark copyright transfer service refers to the business activities of transferring trademarks, goodwill and copyrights.
3. Intellectual property services refer to business activities dealing with intellectual property affairs. Including patent, trademark, copyright, software and integrated circuit layout design agency, registration, identification, evaluation, certification, consulting and retrieval services.
4. Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, window displays, neon lights, light boxes, the Internet and other forms to promote goods, commercial services, cultural and sports programs or announcements and statements for customers and provide related services. Including advertising planning, design, production, release, broadcast, publicity and display.
5. Conference and exhibition services refer to the business activities of various exhibitions and conferences held for commodity circulation, promotion, display, economic and trade negotiations, non-governmental exchanges, enterprise exchanges and international exchanges.
(4) Logistics auxiliary services.
Logistics auxiliary services, including aviation services, port and dock services, freight passenger station services, salvage services, freight forwarding services, customs declaration services, warehousing services and loading and unloading services.
1. Aviation services, including aviation ground services and general aviation services.
Aviation >>
Question 7: What are the tax rates for VAT and ordinary invoices? The tax rate of value-added tax has nothing to do with invoice type, but with industry.
I. VAT rate:
The basic tax rate is 17%: taxpayers sell or import goods (except low tax rate); Provide processing, repair and replacement services.
Low tax rate 13%: taxpayers sell or import listed goods.
Zero tax rate: export commodities
The new tax rate of camp reform: 1 1% transportation industry; 6% modern service industry
Collection rate: 3% for small-scale taxpayers.
Two. VAT invoice type:
Special invoice: only ordinary taxpayers can issue it (small-scale application to tax authorities is required), and the buyer must be an ordinary taxpayer to issue it (except labor insurance products, other consumer goods are not allowed to issue it), so that the buyer can use it as an input deduction.
Ordinary invoice: both ordinary taxpayers and small-scale taxpayers can issue it as a voucher for sales and accounting reimbursement.
To sum up:
The difference between special tickets and ordinary tickets is the purpose, not the tax rate;
Only special tickets can be deducted, ordinary tickets can't;
Special tickets can be 3% (small-scale tickets can only be opened by applying to the tax authorities), and ordinary tickets can also be 0%, 3%, 6%, 1 1%, 17%.
Question 8: What is the tax rate of special VAT invoices? The advertising industry now pays value-added tax, and the tax rate of general taxpayers is 6%, while that of small-scale taxpayers is 3%.
There are other additional taxes, which are about 13% of the value-added tax paid.
Regardless of corporate income tax, the actual tax burden is around 4%
Question 9: Is the national value-added tax 17%? No. The VAT rate is divided into four grades: basic tax rate 17%, low tax rate 13%, collection rate and zero tax rate.
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You can take a good look at the explanation of VAT.
Question 10: Is there a VAT invoice with a tax rate of 4%? Before 2008, the business tax rate of small-scale taxpayers was 4%, that of industrial enterprises was 6%, that of general taxpayers was 17%, and that of agricultural and sideline enterprises was 13%. Now small-scale enterprises are all 3%.