The general taxpayer tax rate has not changed.
The policy of reducing the 1% collection rate during the epidemic period does not include ordinary taxpayers. According to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Value-added Tax Policy of Supporting Individual Industrial and Commercial Households to Resume Work (AnnouncementNo. 13 of the Ministry of Finance and the State Administration of Taxation in 2020): "From March 1 day to May 3 1 day, 2020, Prepaid VAT items with 3% withholding rate shall be applied, and prepayment of VAT shall be suspended. For small-scale VAT taxpayers in other provinces, autonomous regions and municipalities except Hubei Province, taxable sales income with 3% levy rate shall be applied, and VAT shall be levied at a reduced rate of 1%; Prepaid value-added tax items with 3% withholding rate shall be applied, and prepaid value-added tax shall be reduced by 1% withholding rate. "
How to apply for export tax refund (exemption) during the epidemic period
According to the Announcement of State Taxation Administration of The People's Republic of China on Supporting the Prevention and Control of Pneumonia Infected by novel coronavirus (No.4, 2020), during the epidemic prevention and control period, your company can apply for export tax refund (exemption) filing after submitting electronic data through the electronic tax bureau and the standard version of the "single window" export tax refund declaration platform for international trade, without going to the tax authorities to submit paper materials for the time being. After the tax authorities verify the electronic data, they can file for your company.
After receiving the successful filing results, the company can apply for export tax refund (exemption) in accordance with the current regulations. During the epidemic prevention and control period, your company can continue to submit electronic data through the electronic tax bureau and the standard version of the "single window" export tax refund declaration platform for international trade to apply for export tax refund (exemption). After the tax authorities accept the declaration, they can apply for export tax refund (exemption) if there are no doubts such as fraudulent export tax refund. And inform your company of the handling results through online feedback. After the epidemic prevention and control is completed, the company needs to report the paper materials that should be submitted for export tax refund (exemption) to the competent tax authorities in accordance with the existing regulations, and the tax authorities will review the paper materials.
What is the tax rate of ordinary taxpayers during the epidemic? During the epidemic period, the tax incentives for enterprises were mainly used in small-scale enterprises, and the tax rate of general taxpayer enterprises did not change much. However, some enterprises can obtain the qualifications of reduction and exemption, and only by consulting the local tax authorities can they learn more.