Article 5 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Defining the Issues Concerning the Collection and Management of VAT (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 1, 2065438) stipulates that taxpayers provide factory maintenance services and pay VAT according to "other life services". The general taxpayer's tax rate is 6%, and the small scale is 3%.
Extended data
All units and individuals engaged in VAT taxable activities and withholding agents who are not engaged in VAT taxable activities but have the obligation to withhold and remit VAT are VAT taxpayers.
Before 1994, foreign-funded enterprises paid consolidated industrial and commercial tax, but they were not VAT taxpayers. However, after State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued the Notice on the Collection and Management of Foreign-related Tax Value-added Tax on October 6, 65438 (Guo Shui Fa [1993] 138),
As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable.
But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting. The specific criteria are as follows:
Production taxpayers, the annual VAT taxable sales of 500,000 yuan; Wholesale, retail and other non-productive taxpayers, the annual VAT taxable sales of 800,000 yuan.
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Announcement of State Taxation Administration of The People's Republic of China on further clarifying the reform and collection of value-added tax