The answer is ABCD
“Notice of the Ministry of Finance and the State Administration of Taxation on the Policy of Implementing Low VAT Rates and Simplified VAT Collection Methods to certain goods” (Caishui [2009] No. 9) Article 2:
General taxpayers who sell the following self-produced goods may choose to calculate and pay value-added tax at the collection rate of 6% according to the simplified method:
< p>1. Small hydropower at county level and below. Electricity produced by electricity production units. Small hydropower units refer to small hydropower units with an installed capacity of less than 50,000 kilowatts (including 50,000 kilowatts) built by various investment entities.2. Sand, earth and stone used in construction and the production of building materials.
3. Bricks, tiles and lime (excluding bricks and tilesclay) produced continuously from sand, earth, stone or other self-extracted 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).
Once a general taxpayer has chosen the simplified method to calculate and pay VAT, it cannot be changed within 36 months.
What is the difference between the extractive industry and the mining industry?
Is the value added tax on tap water 13% or 6%?
To find out the VAT rate applicable to tap water, please refer to the following summary:
Water production plants produce tap water and water companies sell tap water. They are not the same uniyou.
1. When a water factory sells tap water, the value added tax can be calculated as 3% or 13%. But if you choose 3%, the input tax cannot be deducted.
2. Sales of tap water by water companies that are general taxpayers are subject to value added tax at the collection rate of 3% using a simple method. The water company is not allowed to deduct the amount. indicated on the VAT deduction certificate for the purchase of tap water. For VAT, if the water company issues a special VAT invoice to the buyer and the buyer obtains the special VAT invoice and meets the deduction conditions stipulated in the tax law, it can be deducted according to the tax indicated on the special VAT invoice. Deduct input tax.
3. When other units sell tap water, the output tax is calculated at 13%. If a special value tax billeur added is obtained, the input tax can be deducted.
During the exam, you must make judgments based on the conditions given in the questions to choose the applicable tax rate.
Is the tap water tax rate 13% or 3%?General taxpayers who sell self-produced tap water may be subject to a tax rate of 13%, which can deduct input tax; they may also be subject to a 3% tax rate, but input tax cannot be deducted. Once selected, it cannot be modified within 36 months.
The basic tax rate is 13%, but businesses can choose to pay tax at a tax rate of 3%. If they choose to pay tax at a tax rate of 3%, they cannot deduct the input tax.
Is Water subject to VAT?The scope of VAT includes: sales and importtation of goods, the provision of processing and repair services. Property here means tangible movable property, including electricity, heating, gas, etc., excluding real estate.
Tap water is of course included.
Value added tax bill for tap waterIf the water user unit is a general taxpayer, you can ask the water company to issue a special increase bill tax for this one. You just need to provide it to the water company. with a copy of the tax registration certificate and the general taxpayer certificate.
Note::::::::::::If the water company is a general taxpayer, then it does not is not qualified. go to the tax office to issue a tax increase invoice on his behalf, and must purchase the tax increase by himself. Tax invoices are issued to customers.
For com issuesme yours, you just have to negotiate with it. the water company. However, since the water company is qualified to issue tax increase bills, it should issue them to your unit unconditionally.
The truth is on your unit's side!
< p> < /p> What is VAT on tap water and water companies?1. When a water company sells tap water, it can choose either the general tax calculation method or the simplified tax calculation method;
2 . When a general taxpayer sells tap water, the water company chooses the simplified method according to 3% (Before July 1, 2014, VAT will be charged according to the VAT collection rate of 6%. ), but input VAT will not be deducted.
3. Water companies that are general taxpayers choose the general tax calculation method and apply a value added tax rate of 10% (13% before July 1, 2017 and 13% before May 1, 2018. The value added tax rate of 11% is implemented) The value added tax rate is used to calculate output tax and input tax can be deducted.
How much VAT must be paid when a water company sells tap water?When a water company sells tap water, it can pay VAT at the rate of 11%. You can also choose the simplified calculation method. According to the tax method, VAT is calculated and paid according to the VAT collection rate of 3%.
Policy Basis 1: “Notice of the Ministry of Finance and the State Tax Administration on Policies Consolidating Value-Added Tax Rates” (Caishui [2017 ] No. 37):
< p> From July 1, 2017, the structure of VAT rates will be simplified and theVAT rate of 13% will be removed. The relevant policies are now notified as follows:1. Taxpayers selling or importing the following goodsare subject to a tax rate of 11%:
Agricultural products (including cereals), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, air conditioning, hot water, gas, coal products for residential use, salt edible, agricultural products. machinery, animal feed, pesticides, agricultural products Films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio and video products, electronic publications.
Policy basis 2: "Opinion of the Ministry of Finance and the State Tax Administration on the policy of applying low VAT rates and simplified methods of collection of VAT on certain goods" (Caishui [2009] No. 9):
(3) Ordinary taxpayers whosell the following self-produced goods may choose to calculate and pay value added tax at the collection rate of 6% in accordance with the simplified method. (Caishui [2014] No. 57 “Regulations of the Ministry of Finance and State Administration of Taxation” Notice on Simplification of Value-Added Tax Collection Rate Policy》Article 2( 3) and article 3 of file no. 9 of Finance and Taxes [2009] “according to the tax rate of 6%” are adjusted to “according to the tax rate of 3%)< /strong>:< /p> 1. Electricity produced by small hydroelectric 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) built by various investment entities. 2. Sand, earth and stone used in construction and production of building materialsuction. 3. Bricks, tiles and lime continuously produced from self-extracted sand, earth, stone or other minerals (excluding solid clay bricks and tiles). 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).
Once a general taxpayer has chosen the simplified method to calculate and pay VAT, it cannot be changed within 36 months.
How much value added tax does the water company pay for the sale of tap water?
Question: What percentage of value added tax does the water treatment plant and the water company pay for vdrain tap water? Answer: According to the “Opinion of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Collection of Value-Added Tax on Tap Water” (1994) Cai Shui Zi No. 14 : According to the decision of the State Council, sales of tap water to general value-added tax taxpayers should be compared with small hydropower and some construction materials below the county level. Depending on tax regulations on other products, value added tax may be levied at the rate of 6%. You can calculate and collect VAT according to the simplified collection rate above, or you can calculate and pay VAT according to the regulations for general taxpayers instead of following the simplified method. The method of calculating and paying value added tax chosen by a general taxpayer for the production of the specified goodsés above will not be modified for at least 3 years.
Tap waterAre the company's water sales subject to value added tax or professional tax?Scope of VAT payment: Sales of goods
Imported goods
Provision of taxable services
This good refers to tangible movable property, including including electricity, heating and gas Including (except real estate).
These tangible personal property are actually intended for intangible assets.
It is easy to understand that whatever the form of water, if it is tangible, it has added value. payment of tax (6%).
Is it pure water or tap water?What questions do you want to ask?
Tap water is better than purified water. Tap water is living water.
Pure water and stagnant water will become stale after being left for a period of time.
Do you have to pay taxon the added value on tap water and electricity collected?It cannot be deducted
What is the tax rate on sales of tap water by general taxpayers?
What is the mining industry? The industrial sector that directly extracts various raw materials and fuels from nature mainly includes the extraction and selection of various metallic and non-metallic minerals (such as coal, iron ore, oil and natural gas, chemical minerals, etc. .), wood harvesting, as well as the production and supply of tap water.
The mining industry is mainly the development of mineral resources.
You can choose to calculate and pay VAT at the withholding rate of 13% or 6% using the simplified method.
Notice of the Ministry of Finance and the State Administration of Taxation on the policy of applying low and low VAT ratessimple methods of collecting VAT on certain goods (Finance and Taxation (2009) No. 9) Article 2 (3) and Article 2. Article 3 states that general taxpayers who sell tap water can choose to calculate and pay value added tax according to the simple method at the collection rate of 6%, but the input tax cannot be deducted, and after choosing the simple method to calculate, it cannot be amended within 36 months.
Detailed information:
In accordance with the Second Provisional Regulation of the People's Republic of China The Point (2) of Value Added Tax states that when taxpayers sell or import the following goods, the tax rate is 13%:
1. Cereals, edible vegetable oil;
< p>2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas and productscoal base for residential use;Article 2 (3) and 3 of the Financing. and Taxation No. 20099 Document: General taxpayers sell the following self-produced products For goods, you can choose to calculate and pay value added tax at the withholding rate of 6% according to the simplified method:
< p>1. Electricity produced by small hydroelectric 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) built by various investment entities.2. Sand, earth and stone used in construction and the production of building materials.
3. Bricks, tiles and lime continuously produced from self-extracted sand, earth, stone or other minerals (excluding solid clay bricks and tiles).
4. Organic products producedfrom microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.
5. Tap water.
Once a general taxpayer has chosen the simplified method to calculate and pay VAT, it cannot be changed within 36 months.
Reference materials:
Baidu Encyclopedia - Provisional Regulations of the People's Republic of China on Value-Added Tax
Reference documents:
Official website of the National Tax Administration - "Notice on the application of low VAT rates and simplified VAT collection policies for certain goods" (Finance and Taxation (2009) No. 9)