Two cases:
1. Construction and installation issued special invoices? Invoice tax rate is 11%.
2. If you choose to choose the clear contract work, A-supplied materials, and the old projects whose start date as stipulated in the Building Construction Permit or agreed in the contract is before May 1, 2016, you can choose the simplified tax calculation method and issue special VAT invoices according to the levy rate of 3%.
Expanded:
Tax rate table:
Consumption tax
I. Cigarettes
1. Cigarettes of category A: 56%. Including imported cigarettes; white packet cigarettes; handmade cigarettes refers to each large box (50,000 sticks) sales price of 780 yuan (including 780 yuan) or more.
2. Category B cigarettes: 36%. Cigarettes. The sales price of cigarettes of different packaging specifications are discounted per large box The sales price of cigarettes of different packaging specifications are discounted per large box (50,000 cigarettes). Refers to cigarettes with a sales price of $780 or less per large carton (50,000 sticks). Category A cigarettes from January 1, 1994 onwards temporarily reduced by 40% of the tax rate of consumption tax.
3. Cigars: 36%. Including cigar cigarettes of various sizes and models.
4. Tobacco, 30%. Including unrolled bulk cigarettes produced by processing tobacco leaves as raw materials.
2. Wine and alcohol 25%
1. Grain white wine
2. Potato white wine 20% White wine made from sugar beets is taxed as potato white wine.
3. Yellow wine 240 yuan/ton Including various raw materials brewed yellow wine and liquor over 12 degrees (including 12 degrees) of the soil sweet wine.
4. Beer 220 yuan / ton, including packaged and bulk beer. Alcohol-free beer is taxed as beer.
5. Other liquors 10% including bran liquor, other raw materials, liquor, sweet liquor, replica wine, fruit and wood wine, sparkling wine, medicinal wine. White wine made from tares is taxed as bran wine.
6. Alcohol?5% Including distillation and synthetic methods of production of a variety of industrial alcohol, pharmaceutical alcohol, edible alcohol.
3. Cosmetics 30% Including complete sets of cosmetics
4. Skin care and hair care products 8%
5. Precious jewelry and jewelry and jade
1. Gold and silver jewelry 5% Restricted only to gold, silver, and gold-based and silver-based alloy jewelry, and inlaid jewelry in gold and silver and gold-based and silver-based alloy. Consumption tax is levied at the retail level.
2. 10% for non-gold and silver jewelry, including all kinds of jewelry and all kinds of jewelry and jade that have been extracted, polished and processed. Consumption tax is levied at the production and sales levels.
6, firecrackers, fireworks 15% Including all kinds of firecrackers, fireworks. Sporting hairpin paper, firecracker medicine fuse, not levied under this tax item.
Value-added tax
I. Sales or imports of goods other than those listed? Value-added tax rate, the first item provides that "taxpayers selling or importing goods, in addition to the provisions of paragraph (b) and (c) of this article, the tax rate is 16%."
Two, processing, repair and repair labor? Value-added tax rate, the fourth item provides: "Taxpayers provide processing, repair and repair labor services, the tax rate is 17%.
Three, agricultural products 13% including plants and animals.
Four, grain, edible vegetable oil 13% grain, including paddy; rice; soybeans; wheat; miscellaneous grains; fresh yams, dried yams, yam flour; processed flour (except for a variety of fancy flour). Starch does not fall within the scope of agricultural products and is subject to VAT at 17%. Edible vegetable oil includes edible oils and fats processed and extracted from plants and mixed oils produced from them.
V. Other Goods 13% Including tap water, heating, cooling, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use books, newspapers, magazines feed, fertilizers, pesticides, agricultural machinery, agricultural films and other goods prescribed by the State Council.
Sixth, export sales of goods?0 crude oil, diesel fuel, foreign aid export goods, natural cowhide, musk, copper and copper-based alloys, platinum, sugar, newsprint and other state regulations are not refundable.
Slaughter Tax
According to the regulations, the tax rate of slaughter tax is divided into two kinds: fixed tax rate and proportional tax rate. In most regions, the slaughter tax applies a fixed rate, which is levied according to the number of heads of taxable livestock slaughtered, and the specific tax amount is stipulated by the provincial people's governments themselves.
Generally, the tax on each pig ranges from a few yuan to a dozen yuan, the tax on each sheep ranges from one yuan to several yuan, and the tax on large livestock such as cattle ranges from a few yuan to a dozen yuan per head. There are also regions where the slaughter tax is levied at a proportional rate, based on the prescribed proportional rate and the actual weight of the livestock after slaughter.
Urban maintenance and construction tax
Urban maintenance and construction tax is differentiated according to the location of the taxpayer:
1. The applicable tax rate in urban areas is 7 percent.
2. The applicable tax rate for county cities and organized towns is 5%.
3. The applicable tax rate for other areas is 1 percent.
Education surcharge
The tax basis for education surcharge is the actual amount of VAT, consumption tax and business tax paid by the taxpayer. The surcharge rate is 3%.
Land Use Fee Standards
Land use fees are divided into five categories and ten levels based on geographic environment and conditions, and land use purposes, and are calculated on a square meter basis, with a maximum of RMB 170 per square meter and a minimum of RMB 0.5 per square meter.
Land Value-Added Tax (LVAT)
The portion of value-added not exceeding 50% of the amount of the deducted items; the portion of value-added exceeding 50% of the amount of the deducted items and not exceeding 100%; the portion of value-added exceeding 100% of the amount of the deducted items and not exceeding 200%; and the portion of value-added exceeding 200% of the amount of the deducted items. Thirdly, different tax rates are stipulated for each level. The land value-added tax rates are 30%, 40%, 50% and 60%.
Deed Tax
Deed tax rate is 3%-5%. The applicable tax rate for deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government in accordance with the actual situation in the region within the range stipulated in the preceding paragraph, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record.
Cultural Utility Construction Fee
The rate of cultural utility construction fee is 3%.
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