I. Value-added tax (VAT)
1. General taxpayers
1)13% on the sale of goods or the provision of services (9% on agricultural products, water, heating, cooling, hot water, gas, books, newspapers, feed, fertilizers, pesticides, etc.)
2)9% on transport and postal services
3)9% on basic telecommunication services and 6% on value-added services.
4)Construction services 9%
5)Financial services 6%
6)R&D and technology, cultural creativity, logistics support services, forensic consulting, broadcasting, film and television, and business support services 6% in modern services
7)Leasing services in modern services 13% in the leasing of tangible movable assets, and 9% in the leasing of immovable properties
8)Culture and sports, education and medical care, tourism and entertainment, and business support services in living services. Sports, education and medical care, tourism and entertainment, catering and accommodation, daily services for residents 6%
2, small-scale taxpayers
1)Taxation rate of 3%, the temporary 1% during the epidemic
2)Transfer of real estate, the sale of self-developed real estate, the lease of real estate, the dispatch of labor services to choose the difference in the tax, the security and protection services to choose the difference in the tax, the rental of land on operating leases land, transfer of land use rights acquired before April 30, 2016 5% by difference, etc.
2. Enterprise Income Tax
1. Basic tax rate of 25%
2. Preferential tax rate of 15%
1) Technologically advanced service enterprises
2) High-tech enterprises
3) Encouraged industries in western region
4)Engaged in the rule of law of pollution
5)China (Shanghai) Pilot Free Trade Zone
6)Registered in the Hainan Free Trade Port
3, a special tax rate of 10%
Non-resident enterprises are eligible; the state encourages the software enterprises, the key integrated circuit design enterprises, from the year of profit-making the first five years of exemption, and then at a tax rate of 10%.
4, small and micro-enterprise preferential tax rate of 2.5%, 10%
Taxable income does not exceed 1 million yuan of the part of the taxable income can be reduced by 12.5% of the taxable income, at a tax rate of 20%.
The portion of the taxable income that exceeds 1 million yuan but is not higher than 3 million yuan is reduced by 50% of the taxable income and is subject to a tax rate of 20%.
What is the difference between income tax and VAT?
1. Different definitions. VAT is a kind of turnover tax based on the value-added amount of the production and distribution of goods or the provision of labor services. Income tax is a tax on income, including enterprise income tax and individual income tax.
2, different tax rates. According to the "Ministry of Finance, General Administration of Taxation, General Administration of Customs on the deepening of value-added tax reform and related policies of the announcement", the value-added tax rate mainly has four grades: 13%, 9%, 6%, 0%; according to the "Chinese People's Republic of China *** and the State Enterprise Income Tax Law", the basic rate of enterprise income tax for 25%, according to the "Chinese People's Republic of China *** and the State Individual Income Tax Law", the residents of individual comprehensive income is applicable to three to forty-five percent over the cumulative rate of income tax. According to the Individual Income Tax Law of the People's Republic of China, the comprehensive income of resident individuals is subject to a progressive tax rate of 3% to 45%.
3. Different nature. VAT is an indirect tax, which can transfer the tax burden to others, while income tax is a direct tax, which is directly borne by taxpayers.
What is the rate of VAT and income tax? Through the content of the above information, for the value-added tax rate and income tax rate, you should know. These two kinds of tax rate in different taxpayers and tax conditions, the tax rate is also divided into several grades. Here I suggest that you should be integrated, all the tax rates need to understand in-depth memorization.