Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36)
Article 15 VAT rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. ?
Extended data
House rental tax collection and management
Housing rental tax is not an independent tax, it is the general name of several taxes that should be paid for renting houses, including business tax, property tax, urban maintenance and construction tax, education surcharge, stamp duty, income tax and other taxes that should be paid for renting houses.
Business tax, property tax, urban maintenance and construction tax, education surcharge, stamp duty and income tax shall be collected by tax authorities according to law. Entrusted by the local tax department, the house rental management department collects the private house rental tax in Shenzhen and the house rental tax of foreign companies.
1, the collection scope of house rental tax
Private houses refer to residential and non-residential houses owned by individuals and occupied or leased by several people, including self-built houses, non-self-built houses and fund-raising houses. Foreign enterprises stationed in Shenzhen refer to enterprises registered outside Shenzhen, including domestic enterprises and overseas enterprises.
According to the provisions of Article 21 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC), taxpayers engaged in production and business operations who temporarily go to other counties (cities) to engage in production and business operations shall submit a copy of the tax registration certificate and a tax management certificate issued by the local tax authorities for inspection and registration, and accept tax management.
2, the collection of housing rental tax taxes
The house rental tax levied by the house rental management department includes business tax, property tax, urban maintenance and construction tax, education surcharge, stamp duty and income tax. Among them, the income tax payable for renting private houses is personal income tax, and the income tax payable for renting houses by foreign companies in Shenzhen is corporate income tax.
3, private rental tax payment standard
In order to facilitate tax payment and reduce the burden on taxpayers, Shenzhen Local Taxation Bureau issued the Notice on Tax Collection and Management of Private Rental in 2004 (Shen Di Shui Fa [2004] No.937), and decided to simplify the tax collection method of private rental from 2005 and appropriately reduce the tax standard. Its specific provisions are:
The business tax threshold for private rental is 1 10,000 yuan, and the personal income tax for private rental is approved, and the approved collection rate is tentatively set at 1%. Private rental that does not reach the business tax threshold is not subject to personal income tax, and the comprehensive collection rate of private rental tax is adopted to simplify the collection procedure.
Notice of Songjiang District State Taxation Bureau-Ministry of Finance and State Taxation Administration of The People's Republic of China on comprehensively promoting the pilot of changing business tax into value-added tax (Cai Shui [2016] No.36)
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