1. What is the basic tax rate for general VAT taxpayers?
1, tax rate 17%: selling or importing goods (unless otherwise listed); Provide processing, repair and replacement services.
2. The tax rate is 13%: grain, edible vegetable oil, fresh milk tap water, heating, air conditioning, hot gas, coal gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; Books, newspapers and magazines; Feed, chemical fertilizer, pesticide, agricultural machinery (whole machine), agricultural film; Other goods specified by the State Council; Agricultural products (referring to various primary products of animals and plants); Audio-visual products; Electronic publications; Dimethyl ether.
3. Tax rate 0%: export goods.
4. The tax rate is 1 1%: transportation, land (including railway) transportation, water transportation, air transportation and pipeline transportation services; Universal postal service, express postal service and other postal services.
5. The tax rate is 6%: modern service industry, R&D and technical service industry, information technology service industry, cultural and creative service industry, logistics auxiliary service industry, forensic consulting service industry and radio, film and television service industry.
Second, how to identify the general taxpayer?
1 A VAT taxpayer whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China shall apply to the competent tax authorities for general taxpayer qualification.
2. If the annual taxable sales amount does not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, as well as newly opened taxpayers, they may apply to the competent tax authorities for the qualification of small-scale taxpayers.
3. The following conditions must be met: having a fixed production and business premises; Be able to set up accounting books according to the unified accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.
To sum up, after the sales amount reaches a certain standard, enterprises can apply to become general VAT taxpayers. For ordinary taxpayers, the basic tax rate of VAT is 17%, and in some special industries, the tax rate is lower than this, ranging from zero tax rate to 13%. Knowing the basic tax rate of the general taxpayer of value-added tax, we can accurately calculate the value-added tax that enterprises should pay.