The tax rates applicable to ordinary taxpayers in China are: 17%, 13%, 1 1%, 6%, 0% and so on.
1, the tax rate of 17% applies.
Selling goods or providing processing, repair and replacement services and importing goods. Provide tangible movable property rental services.
2. The tax rate is 13%.
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Cereals and edible vegetable oils;
Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;
Books, newspapers and magazines;
Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film;
State Taxation Administration of The People's Republic of China, Ministry of Finance, Circular on the Application of Low VAT Rate to Some Goods and the Simple Method of Collecting VAT.
Agricultural products.
Audio-visual products.
electronic journals
Dimethyl ether.
3. The tax rate is 1 1%.
Provide transportation services.
4. The tax rate of 6% is applicable.
Provide modern service industry services (except tangible movable property leasing services).
5. 0% tax rate applies.
Export goods and other special business.
Extended data:
I. Voucher conditions
The tax deduction vouchers stipulated in the tax law include: special invoices for value-added tax, customs payment vouchers, purchase invoices or sales invoices for duty-free agricultural products, and unified invoices for cargo transportation (or VAT invoices for transportation in some areas where the "VAT reform" is implemented).
In addition, according to the notice of Caishui [20 12] 15, from 201121,the fees paid by VAT taxpayers for purchasing special equipment for VAT control system and technical maintenance fees (hereinafter referred to as the two fees). Therefore, the local tax invoice and tax control software maintenance fee for purchasing the special VAT invoice of the VAT tax control system can also be deducted.
Second, time conditions.
Special VAT invoices issued by the anti-counterfeiting tax control system for which general taxpayers apply for deduction and other invoices that need to be certified for deduction must be certified within 180 days from the date of issuance of special invoices, otherwise the input tax will not be deducted.
Imported goods: the general taxpayer who has obtained the customs duty payment certificate shall declare the deduction to the competent tax authorities within 90 days from the date of issuance and before the end of the first tax declaration period, and the input tax shall not be deducted after the deadline;
General taxpayers who have obtained the customs tax payment certificates issued after 201010 should submit the customs tax payment certificate deduction list to the competent tax authorities within 180 days from the date of issuance, apply for audit and comparison, and implement "first comparison and then deduction". Taxpayers who have obtained the VAT deduction certificate issued before June 5438+February 3 1 2009 shall still follow the original provisions.
Reference source: Baidu Encyclopedia-VAT deduction