1. The tax rate for taxpayers selling or importing the following goods is 1 1%:
Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.
Before the cancellation of the 13% tax rate, the VAT rate of the above products was 13%.
What industries use assembly lines, such as automobile manufacturing, household appliances manufacturing, machinery manufacturing, textiles, etc.
/kloc-What are the VAT for goods with 0/3% tax rate? Goods with 13% tax rate are now changed to 10% tax rate.
Extended reading:
Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the tax rate for taxpayers selling or importing the following goods is 13%:
1. cereals and edible vegetable oils;
2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; 3. Books, newspapers and magazines;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
Which industries have indicator lights that use LED electronic appliances?
Flash gift lights on toys
All kinds of advertising decorative lights, display lights
LED lighting products
13% tax rate, where is the policy focus? The VAT rate of 13% was adjusted to 1 1% in July 2007.
Caishui No.201832 has adjusted 1 1% to 10% since 2018.5.
Just grasp the time and scope of tax rate adjustment.
1 1% VAT rate Description of goods scope
I. Agricultural products
Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture. The specific scope of taxation will continue to be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Printing and Distributing the Notes on the Scope of Taxation of Agricultural Products (Caishuizi [1995] No.52) and the existing relevant regulations, including dried noodles, dried ginger, turmeric, corn germ, animal bones and pasteurized milk (GB 1995).
Edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, fertilizers, pesticides, agricultural machinery and agricultural films.
For the time being, the specific tax scope of the above-mentioned goods will continue to be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Notes on the Tax Scope of Some Goods of Value-added Tax (Guo Shui Fa [1993] 15 1No.) and the existing relevant regulations. It also includes palm oil, cottonseed oil, fennel oil, crude coconut oil, walnut oil, olive oil, prickly ash oil, almond oil, grape seed oil, peony seed oil, liquefied petroleum gas processed and compressed by petroleum associated gas, natural gas mined at home and abroad in the upper reaches of the West-East Gas Transmission Project, supporting products for primary and secondary school teaching materials (including various paper products or pictures), overseas books printed by domestic printing enterprises with international standard book numbers approved by the press and publication authorities, and agricultural pumps. Agricultural diesel engine, unpowered walking tractor, three-wheeled agricultural transport vehicle, intensive curing barn equipment, frequency vibration insecticidal lamp, automatic pest monitoring lamp, sticky insect, roller blind, agricultural excavator, chicken raising equipment series, pig raising equipment series products, animal carcass degradation processor, vegetable cleaning machine.
Third, feed.
Feed refers to products or processed products used for raising animals. The specific scope of taxation is implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Revising Feed Annotations to Strengthen the Management of Feed Exemption from VAT (Guo Shui Fa [1999] No.39), including soybean meal, pet feed, feed fish oil, mineral trace elements licking bricks and feed-grade calcium dihydrogen phosphate products.
Four. Audio-visual products
Audio-visual products refer to officially published audio tapes, video tapes, records, laser discs and laser discs.
Verb (abbreviation of verb) electronic publication
Electronic publication means that people use digital codes to edit and process graphics, audio, video and other content information, and then store them in magnetic, optical and dielectric media in a certain physical form. It can be read and used by being embedded in computers, mobile phones, electronic reading devices, electronic display devices, digital audio/video playback devices, electronic game machines, navigators and other devices with similar functions, and has interactive functions of expressing ideas, popularizing knowledge and accumulating culture. The forms and formats of carriers mainly include CD-ROM (CD-ROM, interactive CD-ROM CD-I, Photo-CD, high-density CD-R om, Blu-ray CD-DVD-ROM and BD ROM), write-once CD-R, write-once high-density DVD-R, write-once Blu-ray HD-DVD/R, BD-R) and erasable optical disk (erasable CD-R).
Six, dimethyl ether
Dimethyl ether refers to the gas with chemical molecular formula of CH3OCH3, which is flammable, non-toxic and non-corrosive at normal temperature and pressure, and has a slight ether smell.
Seven, edible salt
Edible salt refers to the edible salt that meets the national standard of edible salt (GB/T 546 1-20 16) and the hygienic standard of edible salt (GB 2721-2003).
What industries are involved in using PHOTOSHOP? That's more.
If you are good at ps, you can use PS to retouch and create.
You can consider doing illustrations in magazines or contracting website template design in internet companies.
There are too many advertising companies to retouch pictures and design logo.
Learning ps well basically involves all walks of life.
Of course, the premise is that you get all the certifications from Adobe, and others will reuse them.
In which industries, the tax rate has been reduced from 17% to 16? From May of 65,438+0,2065,438+08, the first is to reduce the VAT rate of manufacturing industries from 65,438+07% to 65,438+06%, and the VAT rate of transportation, construction, basic telecommunications services and other industries and agricultural products from 65,438+.
Which industries have reduced their tax rates 16? On March 28th, the the State Council executive meeting was held to determine measures to deepen the reform of value-added tax and further reduce the tax burden of market players. The meeting decided that as of May 1, 2065438:
First, the value-added tax rate of manufacturing decreased from 17% to 16%, and the value-added tax rate of transportation, construction, basic telecommunications services and agricultural products decreased from 1 1% to 10%. It is estimated that the annual tax reduction will be 240 billion yuan.
The second is to unify the standards of small-scale taxpayers of value-added tax. The annual sales standard of small-scale taxpayers in industrial enterprises and commercial enterprises will be raised from 500,000 yuan and 800,000 yuan to 5 million yuan, allowing enterprises registered as general taxpayers to register as small-scale taxpayers within a certain period of time, so that more enterprises can enjoy lower tax rate concessions.
Third, enterprises and power grid enterprises that meet the requirements of advanced manufacturing industries such as equipment manufacturing and modern service industries such as R&D will be returned at one time.
The reduction of VAT rate in May 1 day includes:
0 1 agricultural and sideline food processing industry
Food manufacturing industry
Wine, beverage and refined tea manufacturing industry
04 tobacco products industry
05 textile industry
06 textile and garment industry
Leather, fur, feathers and their products and footwear industry
Wood processing and wood, bamboo, rattan, palm and grass products industry
Furniture Manufacturing
10 paper and paper products industry
1 1 printing and recording media reproduction industry
12 culture, education, industry and beauty, sports and entertainment products manufacturing industry
13 petroleum processing, coking and nuclear fuel processing industries
14 chemical raw materials and chemical products manufacturing industry
15 pharmaceutical manufacturing industry
16 chemical fiber manufacturing industry
17 rubber and plastic products industry
18 nonmetallic mineral products industry
19 ferrous metal smelting and rolling processing industry
Non-ferrous metal smelting and rolling processing industry
2 1 metal products industry
22 General equipment manufacturing industry
23 special equipment manufacturing industry
24 automobile manufacturing industry
25. Railway, ship, aerospace and other transportation equipment manufacturing industries
26 electrical machinery and equipment manufacturing industry
Computer, communication and other electronic equipment manufacturing industry
28 instrument manufacturing industry
29 Other manufacturing industries
30. Comprehensive utilization of waste resources industry
3 1 Metal products, machinery and equipment repair industry
What national taxes should the real estate industry pay and what is the tax rate? What are the precautions? The main taxes of the real estate industry are:
1, national tax
There are two kinds of income tax: audit collection and verification collection. Generally, it is levied by auditing, and the tax rate varies according to the requirements of different cities. General 15% is the pre-audit tax rate, and the tax rate multiplied by 25% of the income tax is the income tax.
2. Local taxes
Business tax: 5%
Urban construction: 7%
Education surcharge: 3%
Land value-added tax: now it's all audit, and the prepayment rate is
(1) Ordinary standard residence1.5%;
(2) 3.5% of other houses except ordinary standard rooms;
(3) The annual tax per square meter of land use tax for houses other than the above items (1) and (2) is as follows:
(4.5% for real estate projects.
Land use tax: different according to different land ownership. First, the big city 1.5 yuan to 30 yuan;
(2) Medium-sized cities 1.2 yuan to 24 yuan;
(3) Small cities from 0.9 yuan to 18 yuan;
(4) From 0.6 yuan to 12 yuan in the county, towns and industrial and mining areas.
What are the listed commodities subject to the low tax rate of 13%? The listed goods subject to the low tax rate of 13% are mainly listed in Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), and the agricultural products subject to the value-added tax rate of 13% are listed in the Notes on the Tax Scope of Agricultural Products.
Revised Provisional Regulations of People's Republic of China (PRC) on Value-added Tax
Article 2 VAT rate:
(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.
(2) The taxpayer sells or imports the following goods at the tax rate of 13%:
1. cereals and edible vegetable oils;
2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;
3. Books, newspapers and magazines;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
Caishuizi [1995] No.52, Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Printing and Distributing Notes on the Taxation Scope of Agricultural Products;
According to the Notice of the Ministry of Finance of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Adjusting the VAT Rate of Agricultural Products and Exempting Some Commodities from VAT ([94] Caishuizi No.4), the VAT rate of agricultural products was adjusted from 1 May 19941to 13%. ?
1. Plants: grain, vegetables, tobacco leaves, tea leaves, horticultural plants, medicinal plants, oil plants, fiber plants, sugar plants, forest products and other plants;
Animals: aquatic products, livestock products, animal skins, animal plush and other animal tissues.