There are many, many electrolytic capacitor manufacturers. In fact, each of them has the advantages of each enterprise production of products applicable tax rate of 16%, and the purchase of raw materials is 10%, then, according to the provisions of the regulations, the enterprise selling scrap must be calculated in accordance with the applicable tax rate of 16% to pay the value-added tax.
Enterprise production of purchased raw materials in accordance with the relevant provisions of the input tax credits, then either the sale of waste products or scraps of waste, in accordance with the applicable tax rate of the enterprise's production of the same type of taxable products to calculate the payment of value-added tax;
Sogou ask
Expanded
Annual value-added taxable sales to reach the standard can be general taxpayers, and moreover For production-oriented taxpayers with sound accounting, this standard can be relaxed to 300,000 yuan, but for non-production-oriented business enterprises regardless of whether their accounting is sound or not must meet the standard to be recognized as a general taxpayer.
According to the Provisional Regulations on Value-added Tax of the People's Republic of China (Decree of the State Council of the People's Republic of China No. 538), units and individuals that sell goods or provide processing, repair and assembly services and import goods within the territory of the People's Republic of China are taxpayers of value-added tax (VAT), and shall pay VAT in accordance with these regulations.
Therefore, units and individuals selling goods are VAT taxpayers and shall pay VAT in accordance with the regulations. The VAT collection rate for small-scale taxpayers is 3%.