Tax rate table of 64 tax items of value-added tax
1 land transportation service 1 1%
2 Water transport service 1 1%
3 air transport services 1 1%
4 Pipeline transportation service 1 1%
5 universal postal service 1 1%
6 Special postal service 1 1%
7 Other postal services 1 1%
8 Basic telecommunication services 1 1%
9 Value-added telecommunications services 6%
10 engineering service 1 1%
1 1 installation service 1 1%
12 repair service 1 1%
13 decoration service 1 1%
14 Other construction services 1 1%
15 loan service 6%
16 Direct Charge Financial Services 6%
17 insurance service 6%
18 transfer of financial commodities 6%
19 r&d and technical services 6%
20 Information technology services 6%
2 1 cultural and creative services 6%
22 logistics auxiliary services 6%
23 tangible movable property leasing service 17%
24 real estate leasing service 1 1%
25 forensic consulting services 6%
26 radio, film and television services 6%
27 Business support services 6%
28 Other modern services 6%
29 Cultural and sports services 6%
30 education and medical services 6%
3 1 tourism and entertainment services 6%
32 catering and accommodation services 6%
33 Daily services for residents 6%
34 Other life services 6%
35 sales of intangible assets 6%
Transfer of land use right 1 1%
37 sale of real estate 1 1%
Carrying passengers or goods out of China 0%
Carrying passengers or goods abroad into China 0%
Carrying passengers or goods abroad 0%
4 1 space transportation service 0%
42 R&D services provided to overseas units completely in consumption abroad 0%
43 0% of contracted energy management services provided to overseas units completely in consumption abroad.
44 0% of design services provided to overseas units that are completely in consumption abroad.
45 0% of the production and distribution services of radio, film and television programs (works) provided to overseas units completely in consumption abroad.
46 0% of software services provided to overseas units completely in consumption abroad.
47 0% of circuit design and testing services provided to overseas units completely in consumption abroad.
48 0% of information system services provided to overseas units completely in consumption abroad.
49 0% of business process management services provided to overseas units completely in consumption abroad.
50% of offshore service outsourcing business provided to overseas units completely in consumption abroad.
5 1 0% of the technology transferred to overseas units completely in consumption abroad.
52 Other services stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China 0%
53 Goods sold or imported 17%
54 grain and edible vegetable oil 1 1%
Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents 1 1%
56 books, newspapers and magazines 1 1%
57 Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film 1 1%
58 agricultural products 1 1%
Audio and video products 1 1%
60 electronic publications 1 1%
6 1 dimethyl ether 1 1%
Other goods stipulated by the State Council 1 1%
63 Processing, repair and replacement services 17%
64 0% of export goods
The levy rate is 5%
1 real estate rental service 5%
2 sales of real estate 5%
3 lease 5% of land use right
4 Transfer 5% of the land use right before April 30, 20 16.
5. Choose the differential tax service to dispatch 5%.
6. Choose differential tax security service 5%
7 General taxpayers provide human resources outsourcing services 5%
8. The collection rate of crude oil and natural gas from Chinese-foreign cooperative oil (gas) fields (including land-based oil contracts signed by Chinese and foreign parties) is 5% to 5%.
annotations
1. Summary memory method: real estate sale and lease+land use right transfer and lease+labor dispatch (security service)+general taxpayer human resource outsourcing+Sino-foreign cooperative oil (gas) field exploitation.
2. Small-scale taxpayers (including other individuals) shall adopt the simple tax calculation method, and the general tax collection rate is 3%. For special circumstances, please refer to the notes.
3. The general taxpayer may choose to apply the simple tax calculation method for the specific taxable behavior stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China. Under normal circumstances, the tax collection rate is 3%. For special circumstances, please refer to the notes, but once selected, it may not be changed within 36 months.
The general taxpayer applies the case that the levy rate is 5%.
General taxpayers may choose to apply the simple tax calculation method when they have certain taxable behaviors stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, but once they choose, they may not change it within 36 months.
1. General taxpayers who rent their real estate acquired before April 30, 20 16 can choose to apply the simple tax calculation method and calculate the tax payable at the rate of 5%. (Caishui [2016] No.36)
2. Ordinary taxpayers in real estate development enterprises can choose to apply the simple tax calculation method to lease old real estate projects developed by themselves, and calculate the tax payable according to the levy rate of 5%. (Cai Shui [2016] No.68)
3. General taxpayers can choose to apply the simple tax calculation method to the real estate finance lease contract signed before April 30th, 20 16, or the finance lease service provided by real estate acquired before April 30th, 20 16, and pay the value-added tax at the rate of 5%. (Cai Shui [2016] No.47)
4. If the general taxpayer sublets the real estate rented before April 30, 20 16, he can choose the simple method to levy taxes; If the real estate leased after May 1 day is subletted to the outside, the simple tax method cannot be selected. (No.[2016] 71)
Supplement: You can choose the simple tax method to calculate the tax payable at the rate of 5%.
5. General taxpayers can choose to apply the simple tax calculation method when selling the real estate (excluding self-construction) they acquired before April 30, 20 16. The sales amount is the balance after deducting the original purchase price of the real estate or the appraised price when acquiring the real estate, and the taxable amount is calculated at the rate of 5%. (Caishui [2016] No.36)
6. General taxpayers who sell their own real estate before April 30th, 20 16 can choose to apply the simple tax calculation method, taking the total price and extra-price expenses obtained as the sales amount, and calculating the tax payable at the rate of 5%. Taxpayers should pay taxes in advance at the place where the real estate is located according to the above-mentioned taxation method, and then file tax returns with the competent tax authorities at the place where the institution is located. (Caishui [2016] No.36)
7. Ordinary taxpayers in real estate development enterprises who sell self-developed old real estate projects can choose to apply the simple tax calculation method to calculate the tax at the rate of 5%. (Caishui [2016] No.36)
8. General taxpayers can choose to apply the simple tax calculation method to collect tolls for the first-class highways, second-class highways, bridges and gates started before the pilot, and calculate and pay the value-added tax at the rate of 5%. Commencement before the pilot means that the contract commencement date indicated in the relevant construction permit is before April 30, 20 16. (Cai Shui [2016] No.47)
Supplement: (1) Road traffic services (including tolls, bridge tolls, gate tolls, etc.) are subject to value-added tax in accordance with real estate business leasing services. (2) Ordinary taxpayers in highway management enterprises can choose to apply the simple tax calculation method and calculate the tax payable at a reduced rate of 3% when collecting the tolls of expressways started before the pilot.
The expressway started before the pilot project refers to the expressway with the contract start date indicated on the relevant construction permit certificate before April 30, 20 16. (Caishui [2016] No.36)
9. Taxpayers lease the land to others by means of operating lease, and pay value-added tax according to the real estate operating lease service. (Cai Shui [2016] No.47)
10. For the transfer of the land use right acquired before April 30, 20 16, you can choose to apply the simple tax calculation method, and take the balance of the total price and extra-price expenses obtained after deducting the original price of the land use right as the sales amount, and calculate and pay the value-added tax at the rate of 5% (Cai Shui [2016] No.47).
1 1. General taxpayers who provide labor dispatch services can calculate and pay value-added tax according to the general tax method by taking the total price and out-of-price expenses obtained as sales; You can choose to pay the difference tax, and the total price and extra expenses obtained, after deducting the wages and benefits paid by the employer to the dispatched employees and the balance after handling social insurance and housing accumulation fund for them, are the sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method. (Cai Shui [2016] No.47)
12. Taxpayers provide safety protection services according to the labor dispatch service policy. (Cai Shui [2016] No.68)
13. General taxpayers who provide human resources outsourcing services can choose to apply the simple tax calculation method and pay VAT at the rate of 5%. (Cai Shui [2016] No.47)
14. The crude oil and natural gas mined by Sino-foreign cooperative oil (gas) fields according to the contract shall be subject to value-added tax at the rate of 5%, and the input tax shall not be deducted when the value-added tax is levied. Crude oil and natural gas will not be refunded when exported. (Guo Shui Fa [1998] No.219)
Small-scale application of the levy rate of 5%
Small-scale taxpayers should apply simple taxation method to tax when they have taxable behavior.
1. If a small-scale taxpayer rents out the real estate (excluding personal rental housing) it has acquired, the tax payable shall be calculated at the rate of 5%. (Caishui [2016] No.36)
2. Small-scale taxpayers in real estate development enterprises lease self-developed real estate projects, and the tax payable shall be calculated at the rate of 5%. (Cai Shui [2016] No.68)
3. If other individuals rent the real estate (excluding housing) they have acquired, the tax payable shall be calculated at the rate of 5%. (Caishui [2016] No.36)
4. For individuals renting houses, the tax payable shall be calculated at the rate of 5% minus 1.5%. (Caishui [2016] No.36) Supplement: Including individual industrial and commercial households.
5. Small-scale taxpayers selling their acquired (excluding self-built) real estate (excluding houses purchased by individual industrial and commercial households and other individuals selling real estate) should take the balance after deducting the original purchase price of the real estate or the pricing when acquiring the real estate as sales, and calculate the taxable amount at the rate of 5%. (Caishui [2016] No.36)
6. Small-scale taxpayers selling their self-built real estate should take the total price and extra-price expenses as sales, and calculate the tax payable at the rate of 5%. (Caishui [2016] No.36)
7. Small-scale taxpayers in real estate development enterprises who sell self-developed real estate projects shall be taxed at the rate of 5%. (Caishui [2016] No.36)
8. When other individuals sell their acquired (self-built) real estate (excluding their purchased houses), the sales amount shall be the balance after deducting the original purchase price of the real estate or the pricing when acquiring the real estate from the total price and extra-price expenses obtained, and the tax payable shall be calculated at the rate of 5%. (Caishui [2016] No.36) Supplement: Individual sales of self-built houses are exempt from value-added tax (Caishui [2016] No.36).
9. Small-scale taxpayers can choose to apply the simple tax method when transferring the land use right acquired before April 30th, 20 16. The sales amount is the balance of the total price and extra-price expenses obtained after deducting the original price of the land use right, and the value-added tax is calculated and paid at the rate of 5%. (Cai Shui [2016] No.47)
10. Small-scale taxpayers who provide labor dispatch services can choose to pay taxes by the difference. The total price and extra-price expenses obtained, after deducting the wages and benefits paid by the employer to the labor dispatch employees and handling social insurance and housing provident fund for them, are the sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple taxation method. (Cai Shui [2016] No.47)
1 1. taxpayers provide safety protection services, which shall be implemented according to the labor dispatch service policy. (Cai Shui [2016] No.68)
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