17%. Taxpayers selling medicines to issue VAT invoices (including special VAT invoices and ordinary VAT invoices), must be issued in accordance with its effective tax rate of 17% or levy rate of 3%, special VAT invoices and ordinary VAT invoices are the same.
One, VAT general invoice tax has:6%, 5%, 3%, etc., like the general pharmacy to buy drugs VAT invoice should be like 3%. VAT general taxpayer sales of self-produced western medicine and proprietary Chinese medicine tax rate is 13% (Note: this "13%" has been updated to 9%) only Chinese herbal medicine can be applied to the low tax rate of 9%. If your company purchases Chinese herbal medicines that are processed into tablets, silk, blocks, segments, etc. from the seller's own Chinese herbal medicines, the tax rate of 9% can be applied. Your company cannot apply the low tax rate (9%) to the sale of such medicines because they are not your own manufactured medicines. Therefore, your company should apply a tax rate of 13% on the sale of drugs.
Two, invoicing tax point is the meaning of invoicing starting point. Tax point, short for tax point, also known as the "tax starting point" or "starting point", is the tax law provides for the tax object to start taxing the starting point of the amount. If the amount of the taxable object reaches the threshold, the entire amount is taxed, and if the threshold is not reached, no tax is levied. General invoice tax rate, the general taxpayer's 17% and 13%, small-scale taxpayers of industrial general celebration of emulation is 6%, business is generally 4%, small-scale taxpayers, if you give the general taxpayer, whether it is a general invoice or requisition special invoices, the tax rate can only be 4%, 6%, general taxpayers to the general taxpayer tax rate or 17% (or 13%). Sales tax project, the tax rate is may be goodwill stove fiber 3%, 5%, 20%. Agricultural industry belongs to the tax-exempt projects, the tax rate is 0.
Three, the invoice is divided into general invoices and special invoices, according to the nature of the taxpayer, industry conditions and other factors, the tax rate is not the same, arguing with the general invoice how to calculate and tax rate issues. First distinguish one is the difference between general taxpayers and small-scale taxpayers, the state provides for general taxpayers for the annual value-added tax receivable sales that is one year's sales to reach a standard (according to the industry to be determined), more than the tax department of small-scale taxpayers standards of enterprises and institutions.