The VAT rate for bank cash escort services is 6%.
(1) 13%
1. Sales and import of general goods (unless otherwise specified)
2. Sales of services (processing, repair and replacement)< /p>
3. Tangible movable property leasing services (tangible movable property leased before the tax-to-VAT reform can be taxed in a simplified manner, and a 3% tax rate applies)
(2) 9%
< p>1. Sales and import of the following goods:(1) Agricultural products (including grain, etc.), edible vegetable oil, edible salt;
(2) Tap water, heating, air conditioning, heat Water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residential use;
(3) Books, newspapers, magazines, audio-visual products, and electronic publications;
(4) Feed, chemical fertilizers, pesticides, agricultural machinery, agricultural film;
(5) Other goods specified by the State Council.
2. Sales of transportation services, postal services, basic telecommunications services, construction services, and real estate (including land use rights) leasing services (business tax reform projects can be simplified tax calculation, and a 5% tax rate is applicable)
3. Sales of land use rights (business tax-replacement projects with old-age pension can be taxed in a simplified manner, and a 5% tax rate is applicable)
4. Sales of real estate (business tax-replaced with old-age pension projects can be taxed in a simplified manner) Tax, 5% tax rate applies)
(3) 6%
1. Telecommunications services (excluding basic telecommunications services), financial services, modern services (excluding leasing services) , life services
2. Technology, trademarks, copyrights, goodwill, natural resource use rights (excluding land use rights) and other equity intangible assets
IV) Zero tax rate< /p>
1. Export goods (unless otherwise stipulated by the State Council)
2. Cross-border sales of services
3. Cross-border sales of intangible assets