According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
Rule number one Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.
Article 2 VAT rate:?
Fourth, taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.
Extended data
The "Measures for the Implementation of the Pilot Reform of Business Tax to VAT" stipulates that:
Article 48 Where the provisions on tax reduction or exemption apply to taxable activities, taxpayers may give up tax reduction or exemption and pay value-added tax in accordance with the provisions of these Measures. After giving up tax relief, you may not apply for tax relief again within 36 months.
Article 50 The scope of the VAT threshold is as follows:
(a) monthly sales of 5000-20000 yuan (inclusive) or more, pay taxes on time.
(two) each tax, for each (daily) sales of 300-500 yuan (including).
The adjustment of the threshold shall be stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and the State Taxation Bureau shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
People's Republic of China (PRC) State Taxation Bureau Guangdong Provincial Taxation Bureau-People's Republic of China (PRC) Provisional Regulations on Value-added Tax