what is the special ticket tax rate for food distribution?

1. There are four levels of VAT tax rate: 13%, 9%, 6% and 3%.

2. Sales of transportation services, postal services, basic telecommunications services, construction services, real estate leasing services, sales of real estate, transfer of land use rights and sales or import of agricultural products and other goods being listed (see

3. The processing, repair and replacement services, tangible movable property leasing services and import tax rate are 13%; The sales of intangible assets (except land use right tax rate of 9%) is 6%, and the tax rate of export goods is 1;

4. Except for items 2 and 3, the goods tax rate is 13% and the service tax rate is 6%.

What is the special tax rate of food value-added tax?

According to Article 8 of the Provisional Regulations on Value-added Tax, the food industry belongs to the processing and sales of goods, and the VAT rate is usually 1.7%, and the tax rate for the primary processed agricultural products industry is 1%. Special VAT invoices with a tax rate of 6% cannot be issued.

At the same time, the food processing industry should pay VAT and enterprise income tax at the State Taxation Bureau; Urban construction and education surcharges, property tax, land use tax, personal income tax and stamp duty are paid by the local taxation bureau.

At the same time, according to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China Municipality on Defining Several Issues Concerning the Administration of the Pilot Project of VAT Reform (State Taxation Administration of The People's Republic of China Announcement No.26, 2116), general taxpayers of value-added tax in the catering industry can use the purchase invoices of agricultural products produced by agricultural producers. Calculate the input tax deduction according to the current regulations.

The VAT is levied simply on small-scale taxpayers, and the tax rate applicable to small-scale taxpayers is called the levy rate. Considering the small-scale taxpayers' small business scale and imperfect accounting,

it is difficult to calculate the tax according to the VAT rate and use the special VAT deduction input tax, so it is recommended to calculate the taxable amount according to the sales volume and levy rate. Since July 1, 2114, Small-scale taxpayers' VAT collection rate will be adjusted to 3%.

Small-scale taxpayers (except other individuals) will be charged with VAT at a reduced rate of 2% when they sell their used fixed assets. Only ordinary invoices can be issued, and tax authorities are not allowed to issue special VAT invoices on their behalf.

What is the tax rate for special tickets for food distribution? After the reform in 2119, the tax rate of value-added tax can be divided into four grades: 13%, 9%, 6% and 3%. Xiaobian thinks that it belongs to the transportation industry, but its goods are a little special, so Xiaobian thinks that the tax rate of special tickets for food distribution should be 6%. How do you understand it? Please leave a message.