if the enterprise is a small-scale taxpayer, the value-added tax should be determined according to the simple tax calculation method, and the tax rate is 3%. The adjustment of tax rate is decided by the State Council. This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development. The collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization. Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.
the tax scope of value-added tax includes: goods sold or imported, services sold, services sold, intangible assets sold and real estate.
1. Goods sold or imported
The goods here mainly refer to tangible movable property. Of course, gas, electricity and heat are also included. When we sell goods, the transfer is to obtain ownership, not the right to use. We still need to pay attention to this.
the vat rate of goods sold or imported is 13% or 9%.
2. Sales services
Services refer to repair, replacement and processing services. The VAT rate for selling services is 13%.
VAT is required not only for selling goods, but also for providing paid services. Of course, the processing here refers to the entrusted processing; And repair is mainly to restore the original function of the goods that can't work. For example, car maintenance.
3. Sales services
Services include transportation services, construction services and living services. The VAT rates involved in selling services are 13%, 9% and 6%.
the scope of sales service is still wide. Sales services mainly come from "camp reform". These sales services, originally required to pay business tax, began to pay value-added tax after the "reform of the camp".
4. Selling intangible assets
Selling intangible assets refers to the economic activity of transferring the right to use or ownership of intangible assets. Our common intangible assets are trademarks, technologies and other beneficial intangible assets. Specifically, other beneficial intangible assets include franchise rights, distribution rights, portrait rights and naming rights.
the tax rate for selling intangible assets is 6% or 9%.
5. Selling real estate
Real estate refers to the ownership of real estate. Common real estate includes buildings, buildings, etc. For example, the property we buy is also subject to VAT.
in addition, when the land use right is transferred together with the building, it is also necessary to pay the value-added tax according to the "sale of real estate". When selling real estate, the applicable tax rate of VAT is 9%.
To sum up, it is Xiaobian's answer to the VAT rate of intangible assets, hoping to help you.
Legal basis:
Provisional Regulations of the People's Republic of China on Value-added Tax
Article 2 Value-added Tax Rate
(1) Unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers selling transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate, transferring land use rights and selling or importing the following goods have a tax rate of 11%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2。 Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products for residents;
3。 Books, newspapers, magazines, audio-visual products and electronic publications;
4。 Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film;
5。 Other goods specified by the State Council.
(3) unless otherwise stipulated in items 1, 2 and 5 of this article, the tax rate for taxpayers selling services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(5) Domestic units and individuals selling services and intangible assets within the scope specified by the State Council across borders shall have a tax rate of zero.