The applicable tax rates for general taxpayers are: 16%, 10%, 6% and 0%.
The VAT rate is applicable to ordinary taxpayers. Since July of 20 17 and 1 year, the VAT rate structure has deteriorated, and the VAT rate of 13% has been cancelled.
Extended information 1. Applicable tax rate
1, the tax rate of 16% applies.
Selling goods or providing processing, repair and replacement services and importing goods. Provide tangible movable property rental services.
2. The tax rate is 10%.
Provide transportation services. ?
Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.
3. The tax rate of 6% is applicable.
Provide modern service industry services (except tangible movable property leasing services). ?
4. 0% tax rate is applicable.
Export commodities and other special businesses.
On April 9, 2065438, the executive meeting of the State Council decided to reduce the value-added tax rate from four levels to three levels: 1 7%, 1 1% and 6%, and cancel1. The first step will be to simplify and merge the VAT rate of the largest tax in China.
II. Taxes payable
1, general taxpayer
The calculation formula is:
1) Taxable amount = current output tax-current input tax?
2) Output tax = sales × tax rate
3) Sales = sales including tax ÷( 1+ tax rate)?
Output tax refers to the value-added tax calculated according to the sales of taxable services provided by taxpayers and the value-added tax rate. Input tax refers to the value-added tax paid or undertaken by taxpayers to purchase goods or accept processing, repair and replacement services and taxable services.
2. Small scale taxpayers
The calculation formula is:
1) Taxable amount = sales × collection rate
2) Sales = sales including tax ÷( 1+ collection rate)
Baidu Encyclopedia-VAT