The tax rates are as follows:
(a) Provision of tangible movable property leasing services, the tax rate is 17%.
(b) Provision of transportation services, postal services, the tax rate is 11%.
(c) Provision of modern services (except for tangible and movable property leasing services tax rate of 6%.
(d) The taxable services specified by the Ministry of Finance and the State Administration of Taxation, the tax rate is zero.
(v) The value-added tax (VAT) rate is 3%.
(vi) For the provision of basic telecommunication services, the tax rate is 11%. For the provision of value-added telecommunication services, the tax rate is 6%.
Note: The above does not include real estate, construction and safety, financial industry.
According to the "Business Tax to Value-added Tax Pilot Program", the basic tax rate is 17%; 17% tax rate applies to leasing tangible movable assets, etc. When taxpayers sell goods such as food, tap water, heating, books, etc., a low tax rate of 13% is applied; if they provide services in the transportation industry, a low tax rate of 11% is applied; if they provide services in the modern service industry, a low tax rate of 6% is applied; if taxpayers export goods
Business tax to value-added tax, referred to as the camp to increase, refers to the previous payment of business tax taxable special cases to pay value-added tax. The most important feature of the change is to reduce the duplication of taxation, which can lead to the formation of a better benign circle in society, and is conducive to reducing the tax burden on enterprises.
VAT is only taxed on the value-added part of the product or service, which reduces the duplication of taxation. It is an important decision made by the CPC Central Committee and the State Council according to the new situation of economic and social development and the overall deployment of deepening reform.
The purpose of VAT is to accelerate the reform of the fiscal and taxation system, further reduce the tax burden on enterprises, mobilize the enthusiasm of all parties, promote the development of the service industry, especially the development of science and technology and other high-level services, promote the upgrading of industry and consumption, cultivate new kinetic energy, and deepen the supply-side structural reform.
The Ministry of Finance and the State Administration of Taxation recently issued the Circular on the Comprehensive Pilot Program for Conversion of Business Tax to Value-added Tax, which was approved by the State Council, and since May 1, 2016, the pilot program for conversion of business tax to value-added tax (hereinafter referred to as the conversion of business tax to value-added tax) has been comprehensively implemented nationwide, and all business taxpayers in the construction industry, the real estate industry, the financial sector, and the living services industry have been included in the scope of the pilot program, and they will change the business tax to value-added tax from business tax. business tax to pay value-added tax.
What are the tax rates applicable to each industry after the change of business tax in 20161. The tax rates applicable to each industry after the change of business tax are:
According to the "Pilot Program for the Change of Business Tax to Value-added Tax", the basic tax rate is 17%; the tax rate of 17% applies to the leasing of tangible movable assets and so on, and the taxpayers implement a low tax rate of 13% for the sale of goods such as food, tap water, heating, books and so on; for the provision of Transportation services, a low tax rate of 11%; the provision of modern services, a low tax rate of 6%; taxpayers exporting goods, the tax rate is 0, but the State Council provided otherwise.
2, after the camp reform increase, the tax rate table for each industry is as follows:
May 1, 2016 after the camp reform increase there is no more business tax, all the value-added tax.
What is the tax rate applicable to the banking industry after the camp reformAfter the camp reform, 17% tax applies to installation service income generated from the sale of products. Like the main tax rate, it is not implemented at 6% of the service fee, but at the rate of the repair and maintenance industry.
This involves the issue of mixed sales tax policy as stated in the Provisional Regulations on Value Added Tax: the income derived from the sale of products and the provision of installation service services belongs to the income from mixed sales and is subject to VAT according to the tax rate applicable to the products.
What are the VAT rates for each industry?General taxpayers
(a) Taxpayers selling or importing goods, except for the provisions of items (b) and (c) of this article, the tax rate is 17%.
(2) Taxpayers selling or importing the following goods, the tax rate is 13%:
1, grain, edible vegetable oil; currently expanded to all agricultural products
2, tap water, heating, cooling, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use;
3, books, newspapers, magazines;
4, feed, fertilizers, pesticides, agricultural machinery, agricultural film;
5, other goods under the State Council.
(C) taxpayers export goods, the tax rate is zero; however, the State Council provided otherwise.
(D) taxpayers to provide processing, repair and repair services (hereinafter referred to as taxable services), the tax rate of 17%.
The adjustment of the tax rate shall be decided by the State Council.
2 tax rates for small-scale taxpayers:
Business 4%
Other 6%
After the camp reform, what are the applicable tax rates and tax rates for construction labor?For taxpayers applying the general tax calculation method, the applicable tax rate for construction labor is 11%; for taxpayers applying the simple tax calculation method, the applicable tax rate for construction labor is 3%.
First, the determination of the tax rate.
The tax rate of 17% applies: the sale or import of goods (in addition to the application of 13% of the goods); the provision of processing, repair, repair services; the provision of tangible movable property leasing services.
The tax rate of 13% applies: grain, edible vegetable oil; tap water, heating, cold air, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use; books, newspapers, magazines; feed, chemical fertilizers, pesticides, agricultural machinery, agricultural film, agricultural products; and other goods prescribed by the State Council.
A tax rate of 11% applies: transfer of land use rights; sale of real estate; provision of real estate leasing; provision of construction services; provision of transportation services; provision of postal services; provision of basic telecommunications services.
Tax rate of 6% applies: modern services (except leasing services): research and development and technology services, information technology services, cultural and creative services, logistics support services, forensic consulting services, broadcasting and film services, business support services, and other modern services; the provision of daily life services: cultural and sports services, education and healthcare services, tourism and recreation services, catering and lodging services, daily life services for the residents, and other daily life services; financial services; value-added telecommunication services. life services; financial services; value-added telecommunications services; sales of intangible assets (except for the sale of land use rights).
Zero-rated: international transportation services; aerospace transportation services; related services provided to foreign entities for consumption wholly outside the country: (1) research and development services, (2) contract energy management services, (3) design services, (4) broadcasting and film program (work) production and distribution services, (5) softwares services, (6) circuit design and testing services, (7) information system services, (8) business process management services, (9) offshore service outsourcing business, (10) transfer of technology; the Ministry of Finance and the State Administration of Taxation of other services; taxpayers export goods (except as otherwise provided by the State Council).
Second, the determination of the levy rate.
Application of 3% levy rate: the VAT levy rate is unified at 3%, except as otherwise provided by the Ministry of Finance and the State Administration of Taxation.
Apply 5% levy rate:
Sales of real estate:
(1) General taxpayers selling their real estate acquired before April 30, 2016, can choose to apply the simplified method of taxation, and calculate the amount of tax payable according to the 5% levy rate.
(2) Small-scale taxpayers selling their acquired real estate (excluding the sale of purchased housing by individual industrial and commercial enterprises and the sale of real estate by other individuals) shall calculate the tax payable at a tax rate of 5%.
(3) general taxpayers in real estate development enterprises, the sale of self-developed real estate old special projects, you can choose to apply the simplified tax method in accordance with the 5% levy rate.
(4) Small-scale taxpayers in real estate development enterprises selling self-developed real estate projects are taxed at a rate of 5%.
(5) Other individuals selling their acquired (excluding self-constructed) real estate (excluding housing purchased by them) are taxed at a rate of 5%.
Real estate business leasing services:
(1) General taxpayers leasing their real estate acquired before April 30, 2016 can choose to apply the simplified tax method, and calculate the taxable amount according to the 5% levy rate.
(2) Small-scale taxpayers renting out their acquired real estate (excluding individual rental housing) shall calculate the taxable amount according to the tax rate of 5%.
(3) Other individuals renting out their acquired real estate (excluding housing) shall calculate the tax payable at a rate of 5%.
(4) Individuals renting out housing shall calculate the tax payable at the rate of 5% less 1.5%.
Crude oil and natural gas extracted by Sino-foreign cooperation.
What taxes will be paid by industries after the camp reform? What is the tax rate?Article 15 of the Implementation Measures for the Pilot Measures for Changing Business Tax to Value-added Tax Value-added Tax Rate:
(1) Taxpayers who engage in taxable behavior, except for the provisions of items (2), (3), and (4) of this article, the tax rate is 6%.
(ii) Providing transportation, postal, basic telecommunication, construction, real estate leasing services, sale of real estate, transfer of land use rights, the tax rate is 11%.
(c) Provide tangible movable property leasing services, the tax rate is 17%.
(d) Cross-border taxable behavior of domestic units and individuals, the tax rate is zero. The specific scope is separately stipulated by the Ministry of Finance and the State Administration of Taxation.
Article 16 The value-added tax (VAT) levy rate is 3%, unless otherwise provided by the Ministry of Finance and the State Administration of Taxation.