1. Taxpayers have taxable behavior, and the tax rate is 6%;
2. Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights, with the tax rate of11%;
3. Providing tangible movable property leasing services at the tax rate of17%;
4. The tax rate of cross-border taxable behavior of domestic units and individuals is zero, and the specific scope shall be separately stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China;
5. The collection rate of VAT is 3%, unless 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.
Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by the contractor. The simple tax method is 3% of the VAT rate. The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time. If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
legal ground
Article 23 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) is 1, 3, 5, 10, 15, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
The tax payment period of withholding agents shall be implemented in accordance with the provisions of the preceding two paragraphs.