Policy basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Applying Low VAT Rate to Some Goods and Applying Simple Method to Collect VAT (Caishui [2009] No.9): (3) General taxpayers can choose to apply simple method to calculate and pay VAT at the rate of 6% when selling the following self-produced goods:
Commercial concrete (limited to cement concrete produced with cement as raw material). After the general taxpayer chooses the simple method to calculate and pay the value-added tax, it may not be changed within 36 months.
On July 20 14, the Notice of State Taxation Administration of The People's Republic of China on the Policy of Degenerate VAT Collection Rate (Cai Shui [2065438+04] No.57) was implemented: 2. Item (3) of Article 2 and Article 3 of Caishui [2009] No.9 is adjusted to "6% levy rate".
After the business tax is changed to VAT, commercial concrete (limited to cement concrete produced with cement as raw material) is still subject to VAT at the rate of 3% in a simple way, but the transportation fee and loading and unloading fee are subject to VAT at the rate of 1 1% and 6% respectively.
Policy basis: Annex 2 of the Notice of State Taxation Administration of The People's Republic of China Ministry of Finance on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106), Provisions on Relevant Matters Concerning Changing Business Tax to VAT;
When a pilot taxpayer sells goods with different tax rates or levy rates and provides processing, repair and replacement services or taxable services, it shall separately account for the sales with different tax rates or levy rates. If the sales volume is not accounted separately, the tax rate or collection rate shall be applied according to the following methods:
1. If the tax rates for selling goods and providing processing, repair and replacement services or taxable services are different, the higher tax rate shall apply.
2. If there are different rates for selling goods, providing processing, repair and replacement services or taxable services, the higher rate shall be adopted.
3. Sales of goods and provision of processing, repair and replacement services or taxable services at different tax rates and rates shall be subject to higher tax rates.
Extended data:
Changing business tax to value-added tax, referred to as changing business tax to value-added tax, refers to changing taxable items that previously paid business tax to value-added tax. The biggest feature of camp reform is to reduce double taxation, which can promote the society to form a better virtuous circle and help enterprises reduce tax burden.
Value-added tax only pays taxes on the value-added part of products or services, which reduces the link of repeated tax payment. This is an important decision made by the CPC Central Committee and the State Council according to the new situation of economic and social development and the overall arrangement of deepening reform.
The purpose is to speed up the reform of the fiscal and taxation system, further reduce corporate taxes, mobilize the enthusiasm of all parties, promote the development of service industries, especially high-end service industries such as science and technology, promote the upgrading of industry and consumption, foster new kinetic energy, and deepen the structural reform of the supply side.
The biggest feature of camp reform is to reduce double taxation, which can promote the society to form a better virtuous circle and help enterprises reduce tax burden. The reform of the camp can be said to be a tax reduction policy. Under the current downward pressure of the economy, the full implementation of camp reform can promote effective investment to stimulate supply and supply to stimulate demand.
For enterprises, if the profitability is improved, it is possible to further promote the transformation and development. The transformation and upgrading of each individual enterprise will undoubtedly realize the structural reform of the industry and even the whole economy, which is also an important part of promoting structural reform, especially the supply-side structural reform and proactive fiscal policy. ?
The biggest change of "VAT reform" is to avoid the disadvantages of repeated taxation, non-deduction and non-refund of business tax, realize the purpose of "by-passing taxation and layer-by-layer deduction" of value-added tax, and effectively reduce the corporate tax burden.
More importantly, the "value-added tax reform" has changed the price system in the exchange of market economy, changed the "in-price tax" of business tax into "out-of-price tax" of value-added tax, and formed the deduction relationship between input and output of value-added tax, which will profoundly affect the adjustment of industrial structure and internal structure of enterprises.
Calculation rules of tax payable after transformation
(1) If the taxpayer is recognized as a general taxpayer after the transformation, the input tax can be deducted according to the special VAT invoice obtained. If an invoice of a non-pilot taxpayer from other places or this city is obtained, the sales amount can be deducted according to the invoice amount; If a special invoice issued by the tax authorities is obtained, the output tax can be deducted according to the tax type indicated in the invoice.
(2) If the taxpayer is recognized as a small-scale taxpayer after the transformation, the invoices of non-pilot taxpayers in other provinces and cities and this Municipality obtained by taxpayers in the transportation industry and international freight forwarding business can be deducted from the sales amount according to the invoice amount.
Other industries, such as obtaining invoices from non-pilot taxpayers in other provinces and cities and this Municipality, which originally belong to the scope of business tax difference collection, can also deduct sales according to the invoice amount, but invoices obtained from pilot general taxpayers or pilot small-scale taxpayers in this Municipality cannot deduct sales.
References:
Baidu encyclopedia-changing business tax to value-added tax