The tax rate for general taxpayer services is 6%.

the State Council has decided to abolish the Provisional Regulations on Business Tax of the People's Republic of China, and at the same time make the following amendments to the Provisional Regulations on Value-added Tax of the People's Republic of China:

1. Amend Article 1 to read: "Selling goods or processing, repair and replacement services (hereinafter referred to as services), selling services, intangible assets, real estate and.

2. Paragraph 1 of Article 2 is amended as: "VAT rate:

" (1) Unless otherwise stipulated in Items 2, 4 and 5 of this Article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

"(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at a tax rate of 11%:

" 1. Agricultural products such as grain, edible vegetable oil and edible salt;

"2. Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products for residents;

"3. Books, newspapers, magazines, audio-visual products and electronic publications;

"4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film;

"5. Other goods specified by the State Council.

"(3) unless otherwise provided in items 1, 2 and 5 of this article, the tax rate for taxpayers selling services and intangible assets is 6%.

"(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

"(5) Domestic units and individuals sell services and intangible assets within the scope specified by the State Council across borders, and the tax rate is zero."

3. The term "selling goods or providing taxable services" in the first paragraph of Article 4 is amended as "selling goods, services, intangible assets and real estate (hereinafter referred to as taxable sales)"; The term "selling goods or taxable services" in Article 5, Paragraph 1 of Article 6, Article 7, Paragraph 1 of Article 11 and Item 1 of Paragraph 1 of Article 19 is amended as "taxable sales occur".

iv. change "purchasing goods or accepting taxable services" in the first paragraph of article 8 and "purchasing goods or taxable services" in article 9 to "purchasing goods, services, intangible assets and real estate".

the "input tax calculated according to the purchase price of agricultural products and the deduction rate of 13% indicated on the purchase invoice or sales invoice of agricultural products" in Item 3 of Paragraph 2 of Article 8 is amended as "input tax calculated according to the purchase price of agricultural products and the deduction rate of 11% indicated on the purchase invoice or sales invoice of agricultural products, unless otherwise stipulated by the State Council".

item 4 of paragraph 2 of article 8 is deleted and one item is added as item 4: "(4) the value-added tax amount indicated on the tax payment certificate of withholding tax obtained from the tax authorities or withholding agents for purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals".

V. Article 11 is amended as: "The input tax amount of the following items shall not be deducted from the output tax amount:

" (1) Goods, services, intangible assets and real estate purchased for simple tax calculation items, items exempted from value-added tax, collective welfare or personal consumption;

"(2) abnormal loss of purchased goods, and related labor and transportation services;

"(3) purchased goods (excluding fixed assets), labor services and transportation services consumed by products in process and finished products with abnormal losses;

"(4) Other projects specified by the State Council."

VI. Article 12 is amended as: "The rate of VAT collection for small-scale taxpayers is 3%, unless otherwise stipulated by the State Council."

VII. Amend "selling goods or taxable services" in the first paragraph and the second paragraph of Article 21 to "taxable sales"; The first item of the second paragraph is amended as: "(1) the buyer of taxable sales behavior is an individual consumer"; Delete item 3 of paragraph 2.

VIII. Amend Item 2 of Paragraph 1 of Article 22 to read: "(2) When a fixed business household sells goods or services in another county (city), it shall report the business matters of going abroad to the competent tax authorities where its institution is located, and declare and pay taxes to the competent tax authorities where its institution is located; If it is not reported, it shall report and pay tax to the competent tax authorities at the place of sale or where the labor service occurs; If the tax payment is not reported to the competent tax authorities at the place of sale or where the labor service occurs, the competent tax authorities at the place where the institution is located shall pay the tax "; The term "selling goods or taxable services" in Item 3 of Paragraph 1 is amended as "selling goods or services".

9. before the words "the specific measures shall be formulated by the competent departments of finance and taxation of the State Council" in the first paragraph of Article 25, add "domestic units and individuals who are subject to the provisions on tax refund (exemption) for cross-border sales services and intangible assets shall report to the competent tax authorities for tax refund (exemption) on schedule".

11. One article is added as Article 27: "Where the relevant matters concerning taxpayers' payment of value-added tax are otherwise stipulated by the financial and tax authorities in the State Council or the State Council with the consent of the State Council, such provisions shall prevail."

In addition, some articles have been amended.

this decision shall come into force as of the date of promulgation.

The Provisional Regulations of the People's Republic of China on Value-added Tax shall be revised according to this decision, and the serial numbers of the articles shall be adjusted accordingly, and then re-promulgated.

reference materials?

China court network-State Taxation Administration of The People's Republic of China's tax management after invoice adjustment.