Value-added tax rate table of 64 tax items
1 land transportation service 1 1%
2 Water transport service 1 1%
3 air transport services 1 1%
4 Pipeline transportation service 1 1%
5 universal postal service 1 1%
6 EMS 1 1%
7 Other postal services 1 1%
8 basic telecommunication services 1 1%
9 Value-added telecommunications services 6%
10 engineering service
1 1 installation service
12 maintenance service 1 1%
13 decoration service 1 1%
14 Other construction services 1 1%
15 loan service 6%
16 directly charges 6% of the financial service fee.
17 insurance service 6%
18 transfer of financial commodities 6%
19 R&D and technical services
20 Information technology services 6%
2 1 cultural and creative services 6%
22 logistics auxiliary services 6%
23 tangible movable property leasing service 17%
24 real estate leasing service 1 1%
25 Forensic consulting services 6%
26 radio, film and television services 6%
27 Business Support Services 6%
28 Other modern service industries 6%
29 Cultural and sports services 6%
Education and medical services 6%
3 1 tourism and entertainment services 6%
32 catering and accommodation services 6%
33 Daily services for residents 6%
34 Other life services 6%
35 sales of intangible assets 6%
Transfer of land use right 1 1%
37 Real estate sales 1 1%
Carrying passengers or goods out of the country 0%
Transport passengers or goods from abroad into China 0%
Carrying passengers or goods abroad 0%
4 1 space transportation service 0%
42 R&D's services to overseas units are completely in consumption abroad 0%.
43.0% of the contracted energy management services are provided to overseas units, and they are completely consumed abroad.
44 0% of the design services are provided to overseas units that spend all their money abroad.
45 0% of the production and distribution services of radio, film and television programs (works) provided to overseas units completely in consumption abroad.
46.0% of the software services provided to overseas units are entirely in consumption abroad.
47.0% of the circuit design and testing services are provided to overseas units, all in consumption abroad.
48.0% of the information system services provided to overseas units are entirely in consumption abroad.
49.0% of business process management services are provided to overseas units, totally in consumption abroad.
50% of offshore service outsourcing business is fully provided to overseas units in consumption abroad.
5 1 0% of the technology is transferred to overseas units for consumption abroad.
52 Other services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China 0%
53 Goods sold or imported 17%
54 grain and edible vegetable oil 1 1%
Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents 1 1%
56 books, newspapers and magazines 1 1%
Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film 1 1%
58 agricultural products 1 1%
Audio and video products 1 1%
60 electronic publications 1 1%
6 1 dimethyl ether 1 1%
Other goods stipulated by the State Council 1 1%
63 processing, repair and repair industry 17%
64 0% of export commodities
The tax rate is 5%
1 real estate rental service 5%
2 Real estate sales 5%
3 lease 5% of the land use right
4 2065438+5% of the land use right shall be transferred before April 30, 2006.
5. Choose differentiated tax service to send 5%.
6. Choose differential tax security service 5%
7. General taxpayers provide 5% of human resources outsourcing services.
8. The collection rate of crude oil and natural gas for Chinese-foreign cooperative oil (gas) fields (including onshore oil contracts signed by Chinese and foreign parties) is 5% to 5%.
annotations
1. Summary memory method: real estate sale lease+land use right transfer lease+labor dispatch (security service)+general taxpayer human resource outsourcing+Sino-foreign cooperative oil (gas) field exploitation.
2. Small-scale taxpayers (including other individuals) apply the simple tax calculation method, and the general tax collection rate is 3%. Please refer to the notes for special circumstances.
3. Ordinary taxpayers can choose the simple tax calculation method applicable to the specific taxable acts stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Under normal circumstances, the tax collection rate is 3%. Please refer to the instructions for special circumstances, but once selected, it shall not be changed within 36 months.
The general taxpayer applies the levy rate of 5%.
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.
1. Ordinary taxpayers can choose to rent out the real estate they acquired before April 30, 20 16 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%. (Cai Shui [2016] No.36)
2. General taxpayers of real estate development enterprises can choose to lease the old real estate projects developed by themselves by applying the simple taxation method, and calculate the tax payable according to the levy rate of 5%. (Cai Shui [2016] No.68)
3. General taxpayers can choose to apply the simple taxation method to the real estate financial leasing contract signed before April 30th, 20 16, or the financial leasing service provided by real estate acquired before April 30th, 20 16, and pay the value-added tax at the rate of 5%. (Caishui [2065438+06] No.47)
4. If the general taxpayer sublets the real estate leased before 2065438+April 30, 2006, he can choose the simple method for taxation; If the real estate leased after May 1 is subletted to the outside, the simple tax calculation method cannot be selected. (Tax Salary [20 16] No.71)
Supplement: You can choose the simple tax calculation method and calculate the tax payable at the rate of 5%.
5. Ordinary taxpayers can choose to apply the simple tax calculation method to the real estate acquired before April 30, 2006+2065438. The sales amount is the balance of the total price and extra expenses obtained after deducting the original purchase price of the real estate or the evaluation price when the real estate is obtained, and the tax payable is calculated at the tax rate of 5%. (Cai Shui [2016] No.36)
6. General taxpayers who sell their self-built real estate before April 30, 2006+2065438 can choose to apply the simple tax calculation method, and calculate the tax payable at the rate of 5%, with the total price and extra expenses obtained as the sales amount. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located. (Cai Shui [2016] No.36)
7. General taxpayers of real estate development enterprises can choose to apply the simple tax calculation method when selling old real estate projects developed by themselves, and pay taxes at the rate of 5%. (Cai Shui [2016] No.36)
8. Ordinary taxpayers can choose to apply the simple tax calculation method, collect tolls for the first-class roads, second-class roads, bridges and gates that have started before the pilot, and calculate and pay VAT at the rate of 5%. Commencement before the pilot means that the contract commencement date indicated in the relevant construction permit is before 2065438+April 30, 2006. (Caishui [2065438+06] No.47)
Supplement: (1) Road traffic services (including tolls, bridge tolls, gate fees, etc. ) VAT is levied according to the real estate leasing service. (II) General taxpayers of expressway operating enterprises can choose to apply the simple tax calculation method and calculate the tax payable at a reduced rate of 3% when collecting the expressway tolls that were collected before the pilot.
The expressway started before the pilot refers to the expressway with the contract start date indicated on the relevant construction permit certificate before 2065438+April 30, 2006. (Cai Shui [2016] No.36)
9. Taxpayers lease land to others by means of operating lease, and pay value-added tax according to real estate operating lease services. (Caishui [2065438+06] No.47)
10.20 16 For the transfer of land use rights obtained before April 30, you can choose to apply the simple tax calculation method. The sales amount is the balance of the original price of the land use right after deducting the total price and other expenses, and the value-added tax is calculated and paid at the tax rate of 5% (Cai Shui [2016] No.47).
1 1. General taxpayers who provide labor dispatch services can calculate and pay value-added tax according to the general tax method by taking the total price and other expenses obtained as sales; You can choose to pay the difference tax, the total amount of the price and extra expenses obtained, and the balance after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing provident fund for them is the sales amount, and the value-added tax is calculated and paid at the tax rate of 5% according to the simple tax calculation method. (Caishui [2065438+06] No.47)
12. taxpayers provide safety protection services in accordance with the labor dispatch service policy. (Cai Shui [2016] No.68)
13. General taxpayers who provide human resources outsourcing services can choose to apply the simple tax calculation method and pay VAT at the rate of 5%. (Caishui [2065438+06] No.47)
14. The crude oil and natural gas mined by Chinese-foreign cooperative oil (gas) fields according to the contract shall be subject to value-added tax at the rate of 5%, and the input tax shall not be deducted when the value-added tax is levied. The export of crude oil and natural gas is not refundable. (Guo Shui Fa [1998] No.219)
Small-scale application of 5% levy rate.
Small-scale taxpayers should apply the simple taxation method when they have taxable behavior.
1. Small-scale taxpayers renting real estate (excluding individual rental houses) shall calculate the tax payable at the tax rate of 5%. (Cai Shui [2016] No.36)
2. Small-scale taxpayers of real estate development enterprises lease self-developed real estate projects, and the tax payable is calculated at the tax rate of 5%. (Cai Shui [2016] No.68)
3. If other individuals rent the acquired real estate (excluding housing), the tax payable shall be calculated at the tax rate of 5%. (Cai Shui [2016] No.36)
4. For individuals renting houses, the tax payable shall be calculated at the tax rate of 5% minus 1.5%. (Caishui [2016] No.36) Supplement: Including individual industrial and commercial households.
5. Small-scale taxpayers selling their acquired (excluding self-built) real estate (excluding houses purchased by individual industrial and commercial households and other individuals selling real estate) shall take the balance after deducting the original purchase price of the real estate or the pricing when acquiring the real estate as sales, and calculate the taxable amount at the tax rate of 5%. (Cai Shui [2016] No.36)
6. Small-scale taxpayers selling their self-built real estate shall take the total price and out-of-price expenses as the sales amount, and calculate the tax payable at the tax rate of 5%. (Cai Shui [2016] No.36)
7. Small-scale taxpayers of real estate development enterprises sell self-developed real estate projects at a tax rate of 5%. (Cai Shui [2016] No.36)
8. When other individuals sell their purchased (self-built) real estate (excluding the houses they purchased), the tax payable shall be calculated at the tax rate of 5% with the sales amount as the balance after deducting the original purchase price of the real estate or the pricing when purchasing the real estate. (Caishui [2016] No.36) Supplement: Individual sales of self-built self-occupied houses are exempt from value-added tax (Caishui [2016] No.36).
9. Small-scale taxpayers can choose to apply the simple taxation method to transfer the land use right acquired before April 30, 2006. The sales amount is the balance of the original price of the land use right after deducting the total price and other expenses, and the value-added tax is calculated and paid at the tax rate of 5%. (Caishui [2065438+06] No.47)
10. Small-scale taxpayers who provide labor dispatch services can choose to pay taxes by difference. The obtained price and extra-price expenses, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them, are sales, and the value-added tax is calculated and paid at the tax rate of 5% according to the simple tax calculation method. (Caishui [2065438+06] No.47)
1 1. Taxpayers provide safety protection services in accordance with the labor dispatch service policy. (Cai Shui [2016] No.68)
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