Selling or importing goods (unless otherwise listed) 13% goods (easily confused with 9% goods such as agricultural products).

1, quick-frozen food, instant noodles, non-staple food and all kinds of cooked food processed from grain, corn syrup, corn husk, corn fiber (also known as sprayed corn husk) and corn protein powder.

2. Canned vegetables.

3. The redried flue-cured tobacco leaves baked by a professional redrying factory.

4. Refined tea produced by agricultural producers through screening, winnowing, picking, shredding, drying and even stacking, as well as tea and tea drinks mixed with various drugs.

5. All kinds of canned fruits, preserved fruits, candied fruits, fried nuts, nuts, ground gardening plants (such as pepper powder, etc.). ).

6. Chinese patent medicine.

7. Sawn timber and canned bamboo shoots.

8. Cooked and canned aquatic products.

9. All kinds of canned meat and cooked meat products.

10, canned eggs.

1 1, yogurt, cheese, cream, modified milk.

12. wool washing.

13, feed additive.

14. Daily hygiene drugs (such as sanitary insecticides, insect repellent, mosquito repellent, mosquito-repellent incense, etc.). ) packaged into various types for human daily life.

15, machinery, agricultural vehicles, three-wheeled trucks, motor fishing boats, forest harvesting machinery, skidding machinery and agricultural machinery accessories for processing industrial products with agricultural and sideline products as raw materials.

Sales service and tangible movable property leasing service (belonging to modern service industry) 9%

Agricultural products such as grain, edible vegetable oil, edible salt feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film books, newspapers, magazines, audio-visual products and electronic publications; Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products and other commodities determined by the State Council. Real estate leasing service (belonging to modern service industry) transportation service (land transportation, water transportation, air transportation service and pipeline transportation service) real estate (buildings, structures, etc.) sales. Construction services (engineering services, installation services, repair services, decoration services and other construction services).

Basic telecommunications services 6%

Intangible assets sales (supplementary farmland indicators, technology, trademark, copyright, goodwill, natural resources and other intangible assets rights transfer), value-added telecommunications services, financial services (loan services, direct charging financial services, insurance services and financial commodity transfer), modern services (research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services, forensic consulting services, radio and television services, business auxiliary services and other modern services.

(Cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services)

Zero tax rate 0%

Taxpayers export goods (unless otherwise stipulated by the State Council). Cross-border sales of services by domestic units and individuals, sales of goods and services by intangible assets within the scope specified by the State Council, and cross-border taxable activities provided are eligible for tax exemption.

Domestic units and individuals selling services or intangible assets with zero VAT rate can give up the zero VAT rate and choose to be tax-free or pay VAT according to regulations. After giving up the application of zero VAT rate, you may not apply for the application of zero VAT rate within 36 months. Under normal circumstances, the input tax deduction rate of agricultural products purchased by taxpayers is 9%. If the original deduction rate is 10%, the deduction rate will be adjusted to 9% 10%, and the tax rate will be 13%. Input tax is calculated according to the deduction rate of 10%. Small-scale taxpayers/general taxpayers who apply the simple tax calculation method are allowed to sell goods or processing, repair and replacement services, taxable services and intangible assets 1. If the general taxpayer has a specific taxable behavior and the simple tax calculation method is applicable or can be selected in accordance with the regulations, except for the 5% tax rate.

2. General VAT taxpayers engaged in the recycling of renewable resources can choose to apply the simple taxation method to calculate and pay VAT at the rate of 3%, or they can choose to apply the general taxation method to calculate and pay VAT.

Announcement No.40 of the Ministry of Finance and State Taxation Administration of The People's Republic of China 202 1, which will be implemented as of March 1 2022.

3. From April 2022 1 day to February 3, 20221day, small-scale VAT taxpayers are exempt from VAT on taxable sales income at the rate of 3%; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.

(Policy basis: AnnouncementNo. 15 of the Ministry of Finance and State Taxation Administration of The People's Republic of China on tax exemption for small-scale VAT taxpayers in 2022)

3% March 2020 1 to February 2020 1 3 1 minus 1, except for small-scale taxpayers in Hubei province (with tax exemption).

Policy basis:

AnnouncementNo. 13 of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2020

Announcement No.24 of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2020

Ministry of Finance and State Taxation Administration of The People's Republic of China Announcement No.7 (202 1) 3% minus 2% Small-scale taxpayers (excluding other individuals) and ordinary taxpayers who meet the prescribed conditions sell their used fixed assets.

Caishui [2009] No.9 taxpayer sells secondhand goods.

(Including used cars, motorcycles and yachts, excluding personal items)

Caishui [2009] No.9

Tax [20 14] No.57 3% minus 0.5% From May 2020 1 day to February 3 1 day 2023, taxpayers engaged in the distribution of used cars sold the used cars they bought.

Sales = sales including tax /( 1+0.5%) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.9 in 2020, Ministry of Finance and State Taxation Administration of The People's Republic of China Announcement No.0/7 in 2020) 5% of real estate sales.

Caishui [2016] No.36

Note: (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2021No.5, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement on Exemption of Small-scale Taxpayers from VAT Collection and Management)

Small-scale taxpayers selling units and individual industrial and commercial households in real estate shall determine whether to pay VAT in advance according to their tax payment period, Article 5 of this announcement and other current policies; Other individuals selling real estate shall continue to be exempted from value-added tax in accordance with the existing regulations. Transfer of land use right obtained before camp reform.

Article 15 of Caishui [2016] No.36 Real estate development enterprises sell and lease self-developed old real estate projects.

Caishui [20 16] No.368

Caishui [2065438+06] No.68 Qualified Real Estate Financing Lease

Human resource outsourcing services provided by general taxpayers (Caishui [2016] No.47)

Caishui [2065438+06] No.47 selects the differential tax of 5% minus 1.5% 1 for labor dispatch and safety protection services (Caishui [2065438+06] No.47). Personal rental housing.

Individual industrial and commercial households and other individuals rent houses at the reduced tax rate of 1.5%. (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16, 20 16)

Note: Other individuals mentioned in Article 9 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax can share the rental income from renting real estate in the form of one-time rent. After sharing, the monthly rental income does not exceed 6,543,800 yuan+0.5 million yuan, and the value-added tax is exempted.

(Announcement No.5 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 202 1, Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Exemption of Small-scale Taxpayers from VAT Collection and Management)

2. Housing leasing enterprises

(1) The total rental income obtained by the general VAT taxpayer from renting a house to an individual.

Announcement No.24 of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Housing and Urban-Rural Development (202 1)

(2) Small-scale VAT taxpayers rent housing to individuals.

Announcement No.24 of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Housing and Urban-Rural Development (202 1)

Ordinary taxpayers who are allowed to apply the simple tax calculation method may not change it within 36 months after choosing the simple tax calculation method.

General taxpayers may choose to apply the simple tax calculation method when they have certain taxable behaviors stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, but once they choose, they may not change it within 36 months.

Taxable amount = sales amount x collection rate

Taxable amount refers to the value-added tax calculated according to the sales volume and the value-added tax collection rate, and the input tax shall not be deducted.

Taxpayers adopt the pricing method of combining sales volume with tax payable.

Sales = sales including tax /( 1+ levy rate) Taxable behavior with a levy rate of 5% can be selected.

1, selling real estate

(1) When a general taxpayer sells real estate (excluding self-construction) acquired before April 30, 20 16, a fixed amount is deducted from the total price and extra-price expenses, and the sales amount is the original purchase price or the balance after the fixed price when acquiring the real estate, and the taxable amount is calculated according to the simple tax calculation method.

(2) When the general taxpayer sells his self-built real estate before April 30, 2006, the total price and extra-price expenses obtained are taken as the sales amount, and the tax payable is calculated according to the simple tax calculation method.

(3) General taxpayers of real estate development enterprises sell self-developed old real estate projects.

Provisions on matters related to the pilot reform of business tax to value-added tax (Annex 2 of Caishui [2065438+06] No.36)

2. Real estate commercial leasing services

(1) General taxpayers rent fixed shovels obtained before April 30th, 20 16. Taxpayers lease land to others for use by means of operating lease, and pay value-added tax according to the real estate operating lease service.

(2) General taxpayers of real estate development enterprises rent out old real estate projects developed by themselves.

3. Transfer of land use right

When the general taxpayer transfers the land use right acquired before April 30, 2006+2065438, the tax payable shall be calculated according to the original price of the land use right after deducting the obtained price and other expenses from the sales amount. (Caishui [2065438+06] No.47)

4. Labor dispatch service

Sales (differential tax) is the price and extra expenses obtained from providing labor dispatch services, after deducting the wages and benefits paid by the employer to the labor dispatch employees and the amount after handling social insurance for them, and the balance after housing accumulation fund, the value-added tax is calculated and paid according to the simple tax calculation method.

Taxpayers provide safety protection services in accordance with the labor dispatch service policy.

Taxpayers who provide armed escort services shall pay value-added tax in accordance with "safety protection services".

(Cai Shui [2016] No.47, Cai Shui [2016] No.68)

5. Real estate financing lease

Real estate financial leasing contract signed before April 30th, 20 16, or financial leasing service provided by real estate acquired before April 30th, 20 16 (Caishui [2065438+06] No.47).

6, human resources outsourcing services (Cai Shui [2016] No.47)

7. expressway charges

General taxpayers charge tolls for the first-class highways, second-class highways, bridges and gates that have been started before the pilot (the contract commencement date indicated in the construction permit is before April 30, 20 16) (Caishui [2065438+06] No.47).

8. The crude oil and natural gas mined by Chinese-foreign cooperative oil (gas) fields shall be subject to value-added tax in kind at the rate of 5%. (Guo Shui Fa [1994]No. 1 14) You can choose the taxable behavior of 3% levy rate.

1, expressway charges.

(1) When the general taxpayers of expressway operating enterprises start to collect expressway vehicle tolls before the pilot, they can choose to apply the simple tax calculation method and calculate the tax payable at a reduced rate of 3%; Select the general taxation method, collect the tolls of expressway vehicles started after the pilot, and pay the value-added tax according to the real estate leasing service, with the tax rate of 1 1%. Small-scale taxpayers in highway enterprises shall calculate the tax payable at the rate of 3%.

Expressway, which started construction before the pilot, refers to expressway, where the contract commencement date indicated on the relevant construction permit certificate is before 2065438+April 30, 2006.

Caishui [2065438+06] No.36 Annex 2

(2) Public transport services. Including passenger ferry, bus passenger transport, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus. Provisions on matters related to the pilot reform of business tax to value-added tax (Annex 2 of Caishui [2065438+06] No.36)

2. Construction services

(1) For the construction services provided by the contractor, the sales amount is the balance of the total price and out-of-price expenses after deducting subcontracting, and the tax payable shall be calculated according to the simple tax calculation method;

(2) For the construction services provided for the old construction project, the tax payable shall be calculated according to the simple tax calculation method, taking the sales amount as the total price and the balance of extra-price expenses after deducting subcontracts;

For the construction services provided by Party A for the project, the sales amount shall be the balance of the total price and out-of-price expenses after deducting subcontracting, and the taxable amount shall be calculated according to the simple tax calculation method;

Caishui [2065438+06] No.36) Annex II: Provisions on matters related to the pilot reform of business tax to value-added tax.

The general contractor of construction engineering provides engineering services for the foundation and main structure of the building. If the construction unit purchases all or part of steel, concrete, masonry materials and prefabricated components by itself, the simple tax calculation method shall apply.

Caishui [2065438+07] No.58

3. The property charges tap water.

Taxpayers who provide property management services collect tap water fees from clients, and the balance after deducting the tap water fees paid by them is regarded as sales. According to the simple tax calculation method, VAT is paid at the rate of 3%.

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.5416

4. Non-academic education services

Ordinary taxpayers who provide non-academic education services can choose to apply the simple tax calculation method and calculate the tax payable at the rate of 3%.

Caishui [2065438+06] No.68 Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, on Further Defining and Comprehensively Pushing Forward the Policies on Reinsurance, Real Estate Leasing and Non-academic Education in the Pilot Program of VAT Reform.

5. Public transport services

Caishui [2065438+06] No.36), Annex 2, Provisions on Relevant Matters in the Pilot Project of Changing Business Tax to VAT.

6. Animation enterprises, film screening services, warehousing services, loading and unloading services, collection and distribution services, and cultural and sports services (including the income obtained by taxpayers operating ropeways, car ferries, battery cars and cruise ships). ).

Annex 2 of Caishui [2065438+06] No.36 Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to VAT

7. Operating lease services provided by tangible movable property acquired before the pilot reform of the camp.

Included in the intangible movable property lease contract that has not been completed before the pilot date of the reform of the camp.

Caishui [2065438+06] No.36), Annex 2, Provisions on Relevant Matters in the Pilot Project of Changing Business Tax to VAT.

8. Non-enterprise units

General taxpayers in non-enterprise units can choose the simple tax method for intangible assets such as R&D and technical services, information technology services, forensic consulting services, sales technology, copyright, etc., and pay VAT at the rate of 3%.

Caishui [2065 438+06] 140 Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Defining the Value-added Tax Policy for Financial Real Estate Development, Education and Auxiliary Services.

9. Non-academic education services

Ordinary taxpayers who provide non-academic education services can choose to apply the simple tax calculation method and calculate the tax payable at the rate of 3%.

Caishui [2065438+06] No.68

10, financial services

(1) For the taxable behavior of value-added tax that occurs during the operation of asset management products by the asset management product manager, the simple tax calculation method is applied temporarily, and the value-added tax is paid at the rate of 3%.

Caishui [2065438+07] No.56 Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Concerning Value-added Tax on Asset Management Products.

(2) Income from financial services provided by rural credit cooperatives, rural banks, rural mutual funds cooperatives, loan companies wholly sponsored by banking financial institutions, rural cooperative banks and rural commercial banks at or below the county level. (Cai Shui [2016] No.46)

1 1, selling biological products.

When selling biological products, pharmaceutical trading enterprises belonging to the general taxpayer of value-added tax can choose a simple method to calculate and pay value-added tax according to the sales of biological products and the collection rate of 3%.

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 20 12, Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Value-added Tax on the Sale of Biological Products by Pharmaceutical Trading Enterprises.

12, selling veterinary biological products.

Veterinary pharmaceutical enterprises, which are general taxpayers of value-added tax, can choose a simple method to calculate and pay value-added tax according to the sales volume of veterinary biological products and the collection rate of 3%.

Announcement No.2016 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) Announcement No.8 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Value-added Tax on the Sale of Veterinary Biological Products by Veterinary Pharmaceutical Trading Enterprises

13, selling photovoltaic power generation products

The value-added tax payable in accordance with the provisions of the tax law for the sale of power products by photovoltaic power generation projects shall be collected by the State Grid Corporation of China.