VAT 64 kinds of tax rate table
1 land transportation services 11%
2 waterway transportation services 11%
3 air transportation services 11%
4 pipeline transportation services 11%
5 postal general services 11%
6 postal special services 11%
7 other Postal Services 11%
8Basic Telecommunications Services 11%
9Value Added Telecommunications Services 6%
10Engineering Services 11%
11Installation Services 11%
12Repair Services 11%
13Decoration Services 11%
14Other Construction Services 11%
15Loan services 6%
16Direct fee financial services 6%
17Insurance services 6%
18Transfer of financial commodities 6%
19R&D and technical services 6%
20Information technology services 6%
21Cultural and creative services 6%
22Logistics support services 6%
23 Tangible movable property leasing services17%
24 Real estate leasing services11%
25 Forensic consulting services6%
26 Broadcasting, film and television services6%
27 Business auxiliary services6%
28 Other modern services6%
29 Cultural and sports services6%
30Education and medical services6%
31Tourism and recreation services6%
32Food and lodging services6%
33Residents' daily services6%
34Other living services6%
35Sale of intangibles6%
36Transfer of land-use rights11%
37Sale of real estate 11%
38 Carrying passengers or goods out of the country within the country 0%
39 Carrying passengers or goods into the country outside of the country 0%
40 Carrying passengers or goods outside of the country 0%
41 Aerospace transportation services 0%
42 Research and development services supplied to an entity outside of the country and consumed entirely outside of the country 0%
43 Contract energy management services provided to foreign entities for consumption wholly outside China 0%
44 Design services provided to foreign entities for consumption wholly outside China 0%
45 Production and distribution services for broadcasting and film programs (works) provided to foreign entities for consumption wholly outside China 0%
46 Software provided to foreign entities for consumption wholly outside China 0%
47 Circuit design and testing services provided to foreign entities for consumption wholly outside China 0%
48 Information system services provided to foreign entities for consumption wholly outside China 0%
49 Business process management services provided to foreign entities for consumption wholly outside China 0%
50 Offshore service outsourcing services provided to foreign entities for consumption wholly outside China 0%
50 Offshore service outsourcing services provided to foreign entities for consumption wholly outside China 0 0% for offshore service outsourcing business consumed entirely outside China
51 0% for transfer of technology consumed entirely outside China provided to foreign entities
52 0% for other services stipulated by the Ministry of Finance and the State Administration of Taxation
53 17% for the sale or import of goods
54 11% for foodstuffs, edible vegetable oils
55 0% for piped water, heating, cold air, hot water, gas, liquefied petroleum products, etc.
54 0% for water supply, heating, cold air, hot water, gas, liquefied petroleum products, etc. hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use 11%
56Books, newspapers, magazines 11%
57Feed, fertilizers, pesticides, agricultural machinery, agricultural film 11%
58Agricultural products 11%
59Audio-visual products 11%
60Electronic publications 11%
61Dimethyl ether 11%
62Other goods prescribed by the State Council 11%
63Processing, repairing and fitting labor services 17%
64Exporting goods 0%
Circumstances in which the levy rate is 5%
1Leasing services of real estate 5%
2Sale of real estate 5%
3Leasing of land use rights 5%
4 Transfer of land use rights before April 30, 2016 5%
5 Election of differential tax labor dispatch 5%
6 Election of differential tax security services 5%
7 Provision of human resources outsourcing services by general taxpayers 5%
8 Sino-foreign cooperation in the exploitation of oil (gas) fields (including cooperation in the exploitation of petroleum contracts signed between Chinese and foreign parties Onshore) of crude oil and natural gas, the levy rate is 5%5%5%
Notes
1. Summarize the memorization method: sale and lease of real estate + transfer and lease of land use rights + labor dispatch (security services) + general taxpayers' human resources outsourcing + Sino-foreign cooperative oil (gas) field exploitation.
2. Small taxpayers (including other individuals) are always taxed by the simplified tax method, and the levy rate is 3% in general, see the notes for details of special cases.
3. General taxpayers may choose to apply the simplified tax calculation method for specific taxable behaviors stipulated by the Ministry of Finance and the State Administration of Taxation, and the collection rate is 3% in general, and the special circumstances are described in the notes, but once chosen, it shall not be changed within 36 months.
General taxpayers applying the collection rate of 5%
General taxpayers may choose to apply the simplified tax calculation method for tax calculation when they engage in specific taxable behaviors stipulated by the Ministry of Finance and the State Administration of Taxation, but once chosen, they may not be changed within 36 months.
1. General taxpayers renting out their real estate acquired before April 30, 2016 can choose to apply the simplified tax calculation method and calculate the tax payable according to the tax rate of 5%. (Cai Shui [2016] No. 36)
2. General taxpayers in real estate development enterprises, leasing out old self-developed real estate projects, may choose to apply the simplified tax calculation method, and calculate the taxable amount according to a 5% levy rate. (Cai Shui [2016] No. 68)
3. General taxpayers with real estate financial leasing contracts signed before April 30, 2016, or financial leasing services provided with real estate acquired before April 30, 2016, may choose to apply the simplified taxing method and calculate the value-added tax payable at the 5% levy rate. (Cai Shui [2016] No. 47)
4. General taxpayers who sublet real estate leased before April 30, 2016, can choose the simplified method of taxation; those who sublet real estate leased after May 1 cannot choose the simplified method of taxation. (Tax General Nabian letter [2016] No. 71)
Supplementary: to choose the simplified method of taxation is to calculate the taxable amount according to the 5% levy rate.
5. General taxpayers selling their real estate acquired (excluding self-built) before April 30, 2016, may choose to apply the simplified tax method, and calculate the taxable amount according to the 5% levy rate by taking the balance of all prices and out-of-the-money expenses acquired less the original price of the acquisition of that real estate or the value of the real estate at the time of acquisition as the sales amount. (Cai Shui [2016] No. 36)
6. General taxpayers selling their self-constructed immovable properties before April 30, 2016 may choose to apply the simplified tax calculation method, and calculate the tax payable at a 5% levy rate by taking the entire price and out-of-the-money expenses acquired as the sales amount. Taxpayers shall make tax declaration to the competent tax authorities in the place where the organization is located after prepaying the tax at the place where the real estate is located in accordance with the above tax calculation method. (Cai Shui [2016] No. 36)
7. General taxpayers among real estate development enterprises, selling old self-developed real estate projects, may choose to apply the simplified tax calculation method to calculate tax at a 5% levy rate. (Cai Shui [2016] No. 36)
8. General taxpayers collecting tolls for primary roads, secondary roads, bridges and gates started before the pilot program can choose to apply the simplified tax calculation method and pay value-added tax (VAT) at a 5% levy rate. The commencement of construction before the pilot refers to the contractual commencement date before April 30, 2016 as indicated in the relevant construction permit. (Cai Shui [2016] No. 47)
Supplementary:(1) Road access services (including road tolls, bridge tolls, gate tolls, etc.) and other services are subject to VAT in accordance with real estate operation and leasing services. (2) General taxpayers among road operating enterprises collecting vehicle passage fees for highways started before the pilot program can choose to apply the simplified tax calculation method and calculate the taxable amount at a reduced rate of 3%.
Expressways commenced before the pilot refers to those expressways whose contractual commencement date is before April 30, 2016, as stated in the relevant construction permit certificate. (Cai Shui [2016] No. 36)
9. Taxpayers leasing out land for use by others under business leases pay VAT in accordance with real estate business leasing services. (Cai Shui [2016] No. 47)
10.The transfer of land use rights acquired before April 30, 2016, may choose to apply the simplified tax method, and pay VAT at a rate of 5% by taking the balance of all prices and out-of-the-money expenses acquired less the original price of acquiring the land use rights as the sales amount (Cai Shui [2016] No. 47)
11 .General taxpayers providing labor dispatch services can calculate and pay VAT in accordance with the general taxing method by taking the entire price and out-of-the-money expenses obtained as sales; they can choose to pay tax on a differential basis by taking the entire price and out-of-the-money expenses obtained, deducting the balance of the wages and benefits paid to the dispatched employees on behalf of the employing unit and the social insurance and housing provident fund paid to the dispatched employees, and calculate and pay VAT in accordance with the simplified taxing method by the 5% levy rate to calculate the payment of VAT. (Cai Shui [2016] No. 47)
12. Taxpayers providing security protection services are implemented in accordance with the policy on labor dispatch services. (Cai Shui [2016] No. 68)
13.General taxpayers providing human resources outsourcing services may choose to apply the simplified tax calculation method and pay VAT at a 5% levy rate. (Cai Shui [2016] No. 47)
14. Crude oil and natural gas extracted from Sino-foreign cooperative oil (gas) fields under contract shall be subject to VAT on an in-kind basis at a 5% levy rate, with no deduction of input tax when calculating VAT. No tax refund shall be made when crude oil and natural gas are exported. (Guo Shui Fa [1998] No. 219)
Circumstances in which the levy rate of 5% is applied on a small scale
Small-sized taxpayers are subject to the simplified taxing method of tax calculation when they engage in taxable acts.
1. Small-scale taxpayers renting out real estate they have acquired (excluding individual rental housing) shall calculate the taxable amount at a 5% levy rate. (Cai Shui [2016] No. 36)
2. Small-scale taxpayers in real estate development enterprises that rent out self-developed real estate projects shall calculate the taxable amount according to a 5% levy rate. (Cai Shui [2016] No. 68)
3. Other individuals renting out real estate (excluding housing) they have acquired shall calculate the taxable amount at a 5% levy rate. (Cai Shui [2016] No. 36)
4. Individuals renting out housing shall calculate the taxable amount at a 5% levy rate less 1.5%. (Cai Shui [2016] No. 36) Supplement: including individual industrial and commercial households.
5. Small-scale taxpayers selling their acquired (excluding self-built) real estate (excluding sales of purchased housing by individual industrial and commercial households and sales of real estate by other individuals) shall calculate the taxable amount in accordance with a 5% levy rate by taking the balance of all the prices and out-of-the-money expenses acquired minus the original price of the acquisition of that real estate or the value of the real estate at the time of its acquisition as the sales amount. (Cai Shui [2016] No. 36)
6. Small-scale taxpayers selling their self-constructed real estate shall take the entire price and out-of-the-money expenses obtained as the sales amount, and calculate the taxable amount at a 5% levy rate. (Cai Shui [2016] No. 36)
7. Small-scale taxpayers in real estate development enterprises selling self-developed real estate projects are taxed at a 5% levy rate. (Cai Shui [2016] No. 36)
8. Other individuals selling real estate (excluding housing purchased by them) that they have acquired (excluding self-built) shall take the entire price and out-of-the-money expenses obtained, less the balance of the original price of the acquisition of that real estate or the value of the real estate at the time of its acquisition, as the sales, and calculate the tax payable according to the 5% levy rate. (Cai Shui [2016] No. 36) Supplementary: Individuals are exempted from value-added tax on the sale of self-built housing for their own use (Cai Shui [2016] No. 36)
9. Small-sized taxpayers transferring the right to use the land acquired before April 30, 2016 may choose to apply the simplified method of tax calculation, and take the balance of the entire price and out-of-the-prices costs of the acquisition less the original price of acquiring the right to use the land as the sales amount. The VAT shall be calculated and paid at a rate of 5%. (Cai Shui [2016] No. 47)
10. Small-sized taxpayers providing labor dispatch services may choose to pay tax by difference, taking the entire price and out-of-the-price expenses obtained, minus the balance after deducting the wages and benefits paid to the dispatched employees on behalf of the employing unit and the social insurance and housing provident fund applied for the dispatched employees as the sales, and calculating the payment of value-added tax according to the 5% levy rate in accordance with the simplified method of tax calculation. (Cai Shui [2016] No. 47)
11. The provision of security protection services by taxpayers is implemented in accordance with the policy on labor dispatch services. (Cai Shui [2016] No. 68)
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