VAT
Is an indirect tax levied on the added value of taxpayers’ production and business activities. The scope of collection includes all industrial production links, commercial wholesale and retail links, as well as the provision of processing, repair and repair services, and imported goods. Value-added tax is an extra-price tax. In terms of collection management, they are divided into general taxpayers and small-scale taxpayers. Taxpayers who are engaged in the production of goods or provide taxable services have annual sales of more than 1 million yuan or taxpayers who are engaged in the wholesale or retail of goods have annual sales above the prescribed standards. If the amount exceeds 1.8 million yuan, it will be recognized as a general taxpayer after application and approval. The basic tax rate of general taxpayers is 17% or 13%. They are entitled to purchase and use special value-added tax invoices and obtain input tax deduction rights in accordance with regulations. Small-scale taxpayers are levied at a levy rate of 6%. They cannot purchase special VAT invoices and cannot deduct input tax.
Stamp Duty
Concept: Units and individuals who write and receive certificates listed in the "Interim Regulations on Stamp Duty of the People's Republic of China" within the territory of the People's Republic of China, They are all taxpayers of stamp duty and should pay stamp duty in accordance with regulations.
Taxable certificates:
(1) Purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing, borrowing, property insurance, technology contracts or contracts of a contractual nature
(2) Property transfer documents;
(3) Business account books;
(4) Rights and licenses;
(5) Other tax receipts determined by the Ministry of Finance.
Explanation
1 Purchase and sales contract
Including contracts for supply, pre-purchase, procurement, purchase and sale combination and collaboration, adjustments, compensation, barter, etc., based on the purchase and sales amount of tens of millions Three-quarters decals
2 Processing contract
Including processing, custom-made, repair, repair, printing, advertising, surveying, testing and other contracts
According to processing Or a decal of 50,000% of the contract income
3 Construction project survey and design contract
Including survey and design contracts
A decal of 50,000% of the fee collected
p>4 Construction and installation project contracting contract
Including construction and installation project contracting contract
Decals shall be applied at three ten thousandths of the contract amount
5 Property leasing Contracts
Includes contracts for leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc.
A discount of one thousandth of the lease amount will be applied. If the tax amount is less than one yuan, a decal of one yuan will be applied.
6 Cargo transportation contracts
Including civil air transportation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transport contracts, the transportation cost will be RMB 10,000. Five-quarter decals
If the document is used as a contract, it will be decaled according to the contract
7 Warehousing and custody contracts
Including warehousing and custody contracts
A discount of one thousandth of the warehousing and storage cost
If the warehouse receipt or warehouse receipt is used as a contract, the discount will be based on the contract
8 Loan contract
Banks and other financial institutions The loan contract signed between the organization and the borrower (excluding inter-bank lending)
The discount will be 0.5% of the loan amount
If the document is used as a contract, the discount will be based on the contract< /p>
9 Property insurance contracts
Include property, liability, guarantee, credit and other insurance contracts
Debit one thousandth of the insurance premium income
If the document is used as a contract, it will be decaled according to the contract
10 technology contracts
Including technology development, transfer, consulting, service and other contracts
The amount stated shall be RMB 10,000 Three-quarter decals
11 Property rights transfer documents
Including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technology use rights and other transfer documents, according to the amount stated Five ten thousandths decal
12 Business account books
Account books for production and operation
Account books for recording funds, based on paid-in capital and capital reserve The total amount is 5/10,000 decals.
13 Rights and licenses
Including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, land use certificates issued by government departments, and other account books with stickers on each piece Five yuan
For other provisions, please see the "Provisional Regulations of the People's Republic of China on Stamp Duty".
——Securities transaction stamp tax is developed from ordinary stamp tax and belongs to the behavioral tax category. It is levied on both buyers and sellers based on the transaction amount of a stock transaction. The basic tax rate is May 30, 2007. The adjustment is 0.3%, and no stamp duty is levied on funds and bonds.
The difference between VAT invoices and ordinary tax invoices:
General taxpayers can apply for VAT invoices and ordinary tax invoices, while small-scale taxpayers cannot apply for VAT invoices. If your work unit or enterprise is qualified as a general taxpayer, it is required to issue a special VAT invoice when purchasing goods. In this way, when the enterprise pays taxes, the input tax can be deducted, reducing the tax amount and increasing profits. If you are a small-scale taxpayer, there is no need to issue a special VAT invoice, because the invoice is just an original voucher for accounting, or a voucher for reimbursement. When paying taxes, neither special VAT invoices nor ordinary invoices can achieve the purpose of deducting the VAT output tax.