The analysis is as follows:
The unit is a general value-added tax taxpayer and the water tax rate is 13%. Your unit charges a tap water fee to the tenant, and the tax rate applicable to water fee collection activities is 13%.
General taxpayers who sell the following self-produced goods may choose to calculate and pay value added tax at the collection rate of 6% using the simplified method:
1. power generation at the county level and below. Electricity produced per unit. 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 produced in contibare from sand, earth, stone or other self-extracted 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).
Since tap water is not a self-produced product of the unit, the "Notice of the State Tax Administration on Simplification of Tax Collection Rate Policies value added tax” indicates in “II. Article 2 (3) of the Finance and Taxation Regulations [2009] No. 9 of the document and article 3 “According to the tax rate of 6%” are adjusted to “According to the tax rate of 3%” < /p>
Detailed information:
Tax to pay
General taxpayer
The calculation formula is: tax payable Amount = current output tax - current input tax?
Output tax = sales × tax rate
Sales = sales including tax ÷ (1 + tax rate)?
Output tax: means the value added tax calculated based on the sales volume and the VAT rate for the taxable services provided by the taxpayer?
Input tax: refers to the purchase of goods or processing and repairs by the taxpayer. The amount of VAT paid or incurred for taxable repairs and services?
Basic example
Company A paid 10,000 yuan for. product A in April, and the input VAT amount was 1700 yuan, obtain a special VAT invoice. The tax-inclusive sales of product A are 23,400 yuan.
Input tax = 1,700 yuan
.Production tax = 23,400/(1+17%) × 17% = 3,400 yuan
Tax payable = 3,400-1,700 = 1,700
Smalltaxpayers
Tax payable = sales × collection rate
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Sales = sales excluding tax ÷ (1 + collection rate)
Encyclopedia Baidu: Value-added tax
Tap water companies sell tap water, can be increased by11%Value tax rate added valueTo pay VAT, you can also choose the simplified tax calculation method and calculate and pay VAT 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>As of July 1, 2017, the VAT rate structure will be simplified and the 13% VAT rate will be removed. Relevant policies are now notified as follows:1. Taxpayers selling or importingt the following productsare subject to a tax rate of 11%:
Agriculture. products (including cereals), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, air conditioning, hot water, coal gas, residential coal products, edible salt, agricultural machinery, animal feed, pesticides, agricultural films, chemical fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audiovisual products, electronic publications.
):
(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 (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 the documentent Caishui [2009] No. 9 "according to the tax rate of 6%" are adjusted to "according to the tax rate of 3%")< /strong>:
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. Biological products made from microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.
5. Tap water.
6. Commercial concretel (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.