The policy basis for the application of the VAT collection rate of 6% is the "Opinion of the Ministry of Finance and State Tax Administration on the policy of application of VAT rates Low VAT and simplified methods for collecting VAT on certain goods. " (Caishui [2009] No. 9): (3) General taxpayers who sell the following self-produced goods can choose to calculate and pay value-added tax at the collection rate of 6% according to the simplified method:
1. Electricity generation by small hydropower units at or below the county level Small hydropower units refer to small hydropower units with an installed capacity of less than 50,000 kilowatts (including 50,000). kilowatts) constructed by various investment entities
2. Sand, earth and stone used in construction and production of building materials
3.(excluding solid clay bricks and tiles) continuously produced from self-extracted sand, earth, stone or other minerals.
4. Biological products made from microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.
5. Tap water.
6. Commercial concrete (limited to cement concrete produced with cement as raw material).
In addition, it should be noted that once general taxpayers have chosen the simplified method for calculating and paying VAT, they cannot change it within 36 months.
Detailed information:
VAT being taxable on the basis of the added value of taxable products, it must remain the same . The consistency of the tax burden on products, the determination of the tax rate appliedble on the basis of the overall tax burden of taxable products is therefore a major feature of the design of the VAT rate. The VAT rate is generally used together with the VAT deduction rate to calculate tax under the VAT "tax deduction method".
The current value added tax implements tax rates proportional to products, which are divided into 8%, 12%, 14%, 16%, 18%, 20%, 21% , 23%, 26%, 30%, 43%, 45%12 ratings. Tax rates for most products are determined based on the initial industrial and commercial tax charges and the product tax charges. Tax rates for certain products have been adjusted appropriately based on initial tax charges. ?
Classification
(1) When a taxpayer sells or imports goods, except for the provisions of the second and third items below, the tax rate is from 13%.
(2) Taxpayers who sell or import the following goods are subject to a tax rate of 10%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, coal gas , liquefied petroleum gas. , natural gas, biogas and coal for residential use Products, books, newspapers, magazines, animal feed, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.
(3) The tax rate for taxpayers exporting goods is, however, zero, unless otherwise specified by the State Council;
(4) Payment of taxesThe tax rate for persons providing alteration, repair and repair services is 13%. Taxpayers simultaneously engage in taxable goods or services with different tax rates.
Baidu Encyclopedia-VAT Rates
Why the VAT rate on goodsctures of water and electricity is different, which is 13%? 6%? 17%?
I think this question depends on whether or not you can get a special VAT invoice when purchasing. If you can get it, you can calculate it separately and pay tax at the rate of 17%, so the tax burden will be much lower than 6%. (Because the tax rate of 17% seems high, but it is levied on the value added amount and not on the total turnover amount.) The tap water installation and installation construction are two different concepts, because tap water sales make the installation company stand out. It cannot therefore be attributed to professional tax. Separate accounting is a good idea for tax planning, so you might as well give it a try.
What is the water tax rate for small taxpayers
1. The value added tax rate for water bills is 13 % and the value added tax rate for electricity bills. is 17%.
2. Article 2 of the "Provisional Regulations on Value-Added Tax" stipulates that the rate of value-added tax is:
(1) The taxpayer sells or imports goods, except for points (2) and 1 of this article, with the exception of the provisions of point (3), the tax rate is 17%.
(2) Taxpayers who sell or import the following products are subject to a tax rate of 13%:
1. Cereals, edible vegetable oil;
2. . Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use;
3. Books, newspapers, magazines;
< p>4. Animal feed, chemical fertilizers, pesticides, agricultural machinery, agricultural films;5. Other property specified by the Council of State.
(3) Taxpayers exportgoods, the tax rate is however zero, unless otherwise indicated by the Council of State;
(4) When taxpayers provide alteration, repair and replacement services (hereinafter referred to as taxable services), the tax rate is 17%.
3. Value added tax for the four new major industries:
1. Construction industry: General taxpayers pay 11% value-added tax for old and small projects; taxpayer scale You can choose the simplified tax calculation method to collect 3% value added tax.
2. Real estate sector: Real estate development companies are subject to an 11% value added tax; people who buy a house less than 2 years ago and sell it to third parties must pay the full value. tax added at the rate of 5%; individuals who will buy a house for 2 yearss. Houses older than 2 years (including 2 years) are exempt from value added tax when sold to third parties.
3. Life Services Industry: 6%. Duty-free items: child care and education services provided by nurseries and kindergartens, elderly care services provided by elderly care institutions, etc.
4. Financial sector: 6%. Tax-exempt items: interest income on small loans provided to farmers by financial institutions, domestic student loans, national debt and local government bonds, loans from the People's Bank of China to financial institutions, etc. .
4. The tax collection rate for small taxpayers is 3%, except for sales of real estate and rental of real estate, which are 5%.
Legal subjectivity:
Small taxpayers referVAT taxpayers whose annual sales are below prescribed standards and whose accounts are not sound and cannot submit relevant tax information as required. So-called imperfect accounting refers to the inability to correctly calculate output tax, input tax and tax payable under value added tax.
What is the tax rate for small taxpayers?
1. Small taxpayers are uniformly taxed at a tax rate of 3% for some specific general taxpayers, 6%; There are four collection rate levels: 5%, 4% and 3%.
2. Specifically, projects with a 6% withdrawal rate include tap water, electricity produced by small hydroelectric units, certain construction materials and biological products, projects with a 5% withdrawal rate are Sino-foreign cooperatives; mi projectsdeny Crude oil and natural gas; Items with a 4% tax rate include consignment, pawn, and auction goods, and sales of used goods with a 3% tax rate include individual taxable services such as public transport and other taxable services; .
3. Article 12 of the "Regulations on Value-Added Tax" stipulates that small taxpayers who sell goods or provide processing, repair and repair services and import goods into the territory of the People's Republic of China are generally subject to a 3% tax rate. Calculate and pay VAT. For example: if a small taxpayer sells goods and sells computers, a tax rate of 3% is applicable.
4. For small taxpayers who sell their used fixed assets (mobile assets) and sell their unused second-hand goods, the tax sur the added value is calculated and paid at the rate of 3% reduced by 2%.
5. Once the business tax is replaced by the value-added tax, the value-added tax collection rate for small taxpayers will also be 3%, unless otherwise specified by the Ministry of Finance and the State. Tax Administration. For example: small taxpayers in the hotel accommodation sector provide accommodation and a tax rate of 3% is applicable.
6. Unless otherwise provided by the Ministry of Finance and the National Tax Administration, the policy after replacing the business tax with VAT includes a tax collection rate of 5%, including:
( 1) Small-scale tax payment Real estate acquired through sales;
(2) Small taxpayers selling land use rights;
(3) Small taxpayers renting acquired real estate ;
(4) Small-scale taxpayers provide labor dispatch services.
2. The difference between small taxpayers and general taxpayers
1. The biggest difference between small taxpayers and general taxpayers is small business tax policy. A value added tax of 3% is charged. If monthly sales exceed 30,000 yuan or quarterly sales exceed 90,000 yuan, you must pay the tax. If the sales amount is less than 90,000 yuan, you do not need to pay tax.
2. For general taxpayers, the basic tax rate is 17%, but there are also tax rates of 5%, 6% and 11%. taxation is implemented, i.e. income - expenses = the amount of tax to be paid, then multiplied by the tax rate corresponds to the tax that must be paid.
3. However, general taxpayersRales can issue general VAT invoices and special invoices, while small taxpayers can only issue general invoices. Generally, larger businesses will request special invoices, which are those for general taxpayers, as this can deduct a portion of the business's tax rate. However, input deductions are not available to small businesses.
4.However, whether you are a small-scale taxpayer or a general taxpayer, you must make income tax settlement and settlement every year. If the company has no invoices, it only has revenue and no. expenses, which will easily lead to high profits, so paying corporate tax at 25% can be a bit overwhelming for small businesses.
5. Although small businesses have to pay 25% corporate tax, they still have great advantages forFor small businesses, if monthly sales do not exceed 30,000, and quarterly sales do. does not exceed 9. If the tax is RMB 10,000, it can be exempt from value-added tax and other surcharges, but there is no reduction or exemption for general taxpayers.
6. When a business is newly established, whether it is a small-scale taxpayer or a general taxpayer depends on its actual needs. General taxpayers have advantages in customer training and development, but this should be the case. noted that once the company moves from a small-scale taxpayer to a general taxpayer, taxpayers will no longer be able to return it. In other words, ordinary taxpayers cannot convert on a small scale.
Objective law:"Tax Collection and Administration Law of the People's Republic of China"
p>Article 3
The levy, suspension and cessation of the collection of taxes. Tax reductions, exemptions, rebates and refunds will be implemented in accordance with the provisions of the law;
If the law authorizes the State Council to stipulate it, it will be implemented in accordance with the provisions administrative regulations formulated by the Council of State. No agency, unit or individual may violate the provisions of laws and administrative regulations and make unauthorized decisions regarding the levying or suspension of collection of taxes, tax reductions, tax exemptions, tax refunds. taxes, tax refunds or other decisions that conflict with tax and administrative laws. regulations.