The company is a general taxpayer of value-added tax, and the tax rates for general taxpayers are 3%, 5%, 6%, 9%, 10%, and 13%.
(1) General taxpayers who are allowed to apply the simplified tax calculation method:
1. Collection rate 3%: General taxpayers are subject to the simplified tax calculation method according to regulations or can choose to apply the simplified tax calculation method The tax calculation method is used to calculate tax on specific taxable activities, except where the 5% tax rate is applicable.
2. The collection rate is 5%: sales of real estate, qualified operating lease real estate (land use rights), transfer of land use rights obtained before the tax-to-VAT reform, real estate development enterprises selling and leasing self-developed real estate Old projects, qualified real estate financial leasing, labor dispatch and security protection services that choose differential tax, and general taxpayers provide human resources outsourcing services.
3. The tax rate is 5% with a reduced mortgage rate of 1.5%: For individual rental housing, the tax payable is calculated based on a levy rate of 5% with a reduced mortgage rate of 1.5%.
4. The tax rate is 3% with a reduced tax rate of 2%: taxpayers selling used goods and general taxpayers selling their own used fixed assets can be levied a value-added tax at a tax rate of 3% with a reduced tax rate of 2%.
(2) General taxpayers
1. The tax rate is 13%: sales or import of goods (except for goods listed elsewhere) and sale of services.
2. Tax rate 9%: grain and other agricultural products, edible vegetable oil, edible salt; tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residential use ; Books, newspapers, magazines, audio and video products, electronic publications; feed, fertilizers, pesticides, agricultural machinery, agricultural film; other goods specified by the State Council.
(3) Input tax deduction rate for agricultural products purchased by general taxpayers: dao
1. 9%: For agricultural products purchased by general VAT taxpayers, the original 10% deduction is applicable rate, the deduction rate is adjusted to 9%.
2. 10%: For agricultural products purchased by general taxpayers of value-added tax for use in the production or commissioned processing of goods with a 13% tax rate, the input tax is calculated at a 10% deduction rate.
(4) General taxpayers engaged in business tax-to-VAT replacement projects:
1. Tax rate 13%: modern services: tangible movable property leasing services.
2. Tax rate 9%: Transportation services: land transportation services, water transportation services, air transportation services (including space transportation services) and pipeline services, non-transportation carrier business; postal services: universal postal services , special postal services, other postal services; telecommunications services: basic telecommunications services; construction services: engineering services, installation services, repair services, decoration services and other construction services; sale of real estate: transfer of ownership of real estate such as buildings and structures; modern services: Real estate leasing services; sales of intangible assets: transfer of land use rights.
3. Tax rate 6%: telecommunications services: value-added telecommunications services; financial services: loan services, direct fee financial services, insurance services and financial products; modern services: R&D and technical services, information technology services , cultural and creative services, logistics auxiliary services, forensic consulting services, radio, film and television services, business auxiliary services, other modern services; life services: cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, daily services for residents, other daily life Services; sales of intangible assets: transfer of rights to use or ownership of technology, trademarks, copyrights, goodwill, natural resources and other equity intangible assets.