Two. Caishui 20 16 No.36 Attachment 1: Article 15 VAT rate:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.

(3) Providing tangible movable property leasing services at the tax rate of 17%.

(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Article 16 The collection rate of value-added tax is 3%, except as 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.

Extended data:

Management of issuing special invoices for value-added tax.

1, basic terms. General taxpayers selling goods (including goods deemed to be sold) and taxable services, as well as non-taxable services that are subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT, must issue special invoices to the buyers unless otherwise stipulated.

2. Special provisions. General taxpayers of value-added tax shall not issue special invoices for value-added tax under the following circumstances.

(1) Selling taxable items to consumers;

(2) Selling duty-free items;

(3) Selling goods declared for export and selling taxable services overseas;

(4) using the goods for non-taxable items;

(5) using the goods for collective welfare or personal consumption;

(6) Providing non-taxable services (excluding value-added tax), transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices shall not be issued.

Baidu Encyclopedia-Invoice Issuing