There is still a difference between the tax rate and the collection rate of VAT. Specifically, the current VAT rate has four grades: 13%, 9%, 6% and zero tax rate; The collection rate of value-added tax has two grades, namely 5% and 3%.
In addition, technical services fall within the scope of current services. For ordinary taxpayers, the value-added tax rate of modern service industry is 6%.
In the process of gradually reducing the value-added tax rate, for ordinary taxpayers, the tax rate of 6% has not changed. After all, the tax rate of 6% is the lowest for ordinary taxpayers.
What items do modern services include?
Modern service industry originally belonged to the part of collecting business tax. After the reform of the camp, the VAT rate of this part is 6%.
Specifically, modern service industries include information technology services, R&D and technical services, logistics support services, cultural and creative services, leasing services, forensic consulting services, business support services, radio, film and television services and other modern service industries.
It should be noted that the tax rates of tangible movable property leasing and real estate leasing services are quite special after all. The tax rates of these two services are not 6%, and they are not uniform.
The VAT rate of tangible movable property leasing service is 13%, and the VAT rate of real estate leasing service is 9%. It can be said that the real estate-related VAT rate is basically 9%.
In addition, it should be noted that enterprises sell elevators as general taxpayers. Different VAT calculation methods can be applied to elevator installation and elevator maintenance.
When an enterprise sells elevators and provides installation services, the installation services can be calculated separately according to the simple tax calculation method. You can enjoy a preferential tax rate of 3%.
During the normal operation of elevators, the maintenance services provided by enterprises need to pay value-added tax according to "other modern services" in modern services. That is, the VAT rate applicable to maintenance services is 6%.
Legal basis:
Fifteenth measures for the implementation of the pilot reform of business tax to value-added tax:
(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.
Article 16 The collection rate of value-added tax is 3%, except as otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.