Taxpayers applying the general tax method, the applicable tax rate for construction labor is 11%; taxpayers applying the simple tax method, the applicable tax rate for construction labor is 3%.
I, the determination of the tax rate.
Applicable tax rate of 17%: sales or imports of goods (except for those goods to which 13% applies); provision of processing, repair, repair services; provision of tangible movable property leasing services.
Applicable 13% tax rate: grain, edible vegetable oil; tap water, heating, cold air, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use; books, newspapers, magazines; feed, chemical fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products; and other goods prescribed by the State Council.
Applicable tax rate of 11%: 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.
Applicable 6% tax rate: modern services (except leasing services): research and development and technical services, information technology services, cultural and creative services, logistics support services, forensic consulting services, broadcasting and filming services, business support services, and other modern services; provision of daily life services: cultural and sports services, education and medical services, tourism and recreation services, catering and lodging services, daily life services for residents, and other life services; financial services; value-added telecommunications services; sales of intangible assets (except sales of land use rights).
Zero-rated: international transportation services; aerospace transportation services; related services provided to foreign entities for consumption entirely outside the country: (1) research and development services, (2) contracted energy management services, (3) design services, (4) broadcasting and film program (work) production and distribution services, (5) software 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; other services prescribed by the Ministry of Finance and the State Administration of Taxation; and export of goods by taxpayers (except as otherwise provided by the State Council).
Two, 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.
Applicable 5% levy rate:
Sale of real estate:
(1) A general taxpayer selling its real estate acquired before April 30, 2016 may choose to apply the simplified method of taxation and calculate the 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 households and the sale of real estate by other individuals) shall calculate the tax payable according to the 5% levy rate.
(3) General taxpayers in real estate development enterprises, selling self-developed real estate old projects, may choose to apply the simplified tax method to calculate tax at a 5% levy rate.
(4) Small-scale taxpayers among real estate development enterprises, selling self-developed real estate projects, are taxed at a 5% levy rate.
(5) Other individuals selling real estate (excluding housing purchased by them) that they have acquired (excluding self-construction) are taxed at a 5% levy rate.
Real estate business leasing services:
(1) General taxpayers renting out 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 real estate (excluding housing) acquired by them shall calculate the taxable amount at a 5% levy rate.?
(4) Individuals renting out housing shall calculate the taxable amount at the 5% levy rate less 1.5%.
Crude oil and natural gas extracted by Sino-foreign cooperation.