A. VAT on equipment maintenance fees cannot be billed at a 6% rate, the VAT rate of 17% applies to equipment maintenance fees, and after May 1, 2018, it will be changed to 16%. Small-scale taxpayers apply 3% tax rate.
Two, the modified VAT rate in Article 2 of the Provisional Regulations on Value-Added Tax of the People's Republic of China*** and the People's Republic of China:
(1) Taxpayers selling or importing goods shall be subject to a tax rate of 17%, except as provided for in items (2) and (3) of this Article.
(2) Taxpayers selling or importing the following goods shall be subject to a tax rate of 13%:
1. Grain-based vegetable oil;
2. Tap water, heating, air-conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, and coal products for domestic use;
3. Books, newspapers, and magazines;
4. Feedstuffs, fertilizers, pesticides, Agricultural machinery, agricultural film;
5. Other goods as stipulated by the State Council.
(3) taxpayers exporting goods, the tax rate is zero; except as otherwise provided by the State Council.
(iv) Taxpayers providing processing, repair and distribution services (hereinafter referred to as taxable services), the tax rate is 17%.
Third, the other 6% tax rate is only applicable to ordinary VAT taxpayers of business tax for the provision of some modern services:
Circular of the Ministry of Finance and the State Administration of Taxation on the Incorporation of Railway Transportation and Postal Services in the Pilot Scheme for the Conversion of Business Tax to Value-added Tax (Cai Shui [2013] No. 106):Attachment 1.
(i) Provision of leasing services of tangible movable assets, the tax rate is 17%.
(ii) Provision of transportation and postal services at a tax rate of 11%.
(iii) Provision of modern service services (except leasing of tangible movable assets), the tax rate is 6%.
(iv) Taxable labor services prescribed by the Ministry of Finance and the State Administration of Taxation, the tax rate is zero. Modern service services: general postal services, special postal services, other postal services, research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible real estate leasing services, identification consulting services, broadcasting and film services.
Expanded Information:
Provisional Regulations of the People's Republic of China on Value-Added Tax (VAT)
Article 5 The amount of value-added tax (VAT) collected by a taxpayer who engages in taxable sales behavior, calculated in accordance with the sales amount and the tax rate stipulated in Article 2 of these Regulations, shall be the output tax amount. The formula for calculating the output tax amount:
Output tax amount=sales×tax rate
Article 6 The sales amount is the entire price and out-of-the-price charges collected by the taxpayer for the taxable sales behavior, but it does not include the output tax amount collected.
Sales are calculated in RMB. If a taxpayer settles sales in currencies other than RMB, it shall be converted into RMB.
Article 7 If a taxpayer's price for a taxable sale is obviously low and there is no justifiable reason for it, the competent tax authorities shall approve its sales.
Article 8 The amount of value-added tax (VAT) paid or borne by a taxpayer on the purchase of goods, services, services, intangible assets and real estate shall be the amount of input tax.
The following input tax amounts are allowed to be deducted from the output tax amount:
(1) The value-added tax amount stated on the special VAT invoice obtained from the seller.
(ii) The amount of VAT stated on the special VAT payment book for customs imports obtained from the customs.
(iii) The input tax amount calculated on the basis of the purchase price of agricultural products stated on the purchase invoice or sales invoice of agricultural products and a deduction rate of 11%, unless otherwise stipulated by the State Council, for the purchase of agricultural products, except for obtaining the special VAT invoice or the special payment letter for VAT on customs imports. The formula for calculating input tax:
Input tax = purchase price × deduction rate
(4) The amount of VAT stated on the tax-paid vouchers obtained from the tax authorities or the withholding agents for withholding and paying tax on behalf of the purchasing of labor, services, intangible assets, or immovable property within the country from units or individuals outside the country.
Adjustment of the items and deduction rates for which credit is allowed shall be decided by the State Council.
Article 10 The input tax of the following items shall not be deducted from the output tax:
(1) Purchased goods, services, services, intangible assets and real estate used for taxable items under the simplified method of tax calculation, value-added tax exempted items, collective welfare or personal consumption;
(2) Purchased goods of abnormal loss, as well as the related labor and transportation services;
(3) Purchased goods, and related labor and transportation services;
The State Council shall decide on the adjustment of the rate of deduction. p>
(iii) purchased goods (excluding fixed assets), labor and transportation services consumed in products in process and finished products of abnormal losses;
(iv) other items prescribed by the State Council.
Article 11 Small-scale taxpayers who engage in taxable sales behavior shall implement the simple method of calculating the taxable amount according to the sales amount and the levy rate, and shall not be allowed to offset the input tax. The formula for calculating the taxable amount:
Taxable amount=sales×levy rate
The standards for small-scale taxpayers shall be prescribed by the competent departments of finance and taxation under the State Council.
Article 12 The value-added tax (VAT) collection rate for small-scale taxpayers shall be 3%, unless otherwise provided by the State Council.
Article 13 Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. Specific registration methods shall be formulated by the competent tax authorities under the State Council.
Small-scale taxpayers with sound accounting and able to provide accurate tax information can register with the competent tax authorities, not as small-scale taxpayers, in accordance with the relevant provisions of these regulations to calculate the taxable amount.
Article 15 The following items are exempted from value-added tax:
(1) Self-produced agricultural products sold by agricultural producers;
(2) Contraceptive medicines and paraphernalia;
(3) Antique and old books;
(4) Imported instruments and equipments which are directly used for scientific researches, scientific experiments and teaching;
(5) Imported materials and materials of gratuitous assistance from foreign governments, international organizations and international organizations; and Organizations gratuitous assistance of imported materials and equipment;
(vi) directly imported by organizations of disabled persons for the exclusive use of disabled persons;
(vii) the sale of their own used items.
Except for the provisions of the preceding paragraph, the tax exemptions and reductions of value-added tax shall be prescribed by the State Council. No region or department may prescribe tax-exempt or tax-reducing items.
Baidu Encyclopedia - Provisional Regulations on Value-Added Tax of the People's Republic of China