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When will the tax rate be reduced from 16 to 13? Does anyone know? Is there a clear document?
The tax rate is reduced from 16 to 13, and will be implemented from April 20 19/day.

The Ministry of Finance, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the General Administration of Customs jointly issued an announcement on March 2, 20654381. From April 1 day, 2009, the original tax rate of VAT taxable sales of general taxpayers or imported goods was 16%, and the tax rate was adjusted to13%; If the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%.

In addition, if taxpayers purchase agricultural products, the original deduction rate is 10%, and the deduction rate is adjusted to 9%. If the taxpayer purchases agricultural products for the production or entrusted processing of goods at the tax rate of 13%, the input tax shall be calculated at the deduction rate of 10%.

Extended data

The executive meeting of the State Council clarified the supporting measures for VAT tax reduction, and deployed and implemented the "Government Work Report" to reduce taxes on a larger scale. Since then, the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs have issued the Announcement on Deepening the Policies of VAT Reform, and the detailed rules of VAT reform have been issued. From April 1 day, tax reduction and fee reduction measures such as reducing the rate of value-added tax will be implemented one after another, which will greatly reduce the burden on enterprises.

Expand the scope of input tax deduction, include domestic passenger service into the scope of deduction, and at the same time change the input tax paid by taxpayers on real estate from the current two-year deduction (60% in the first year and 40% in the second year) to a one-time full deduction. In addition, from April 2065438 1 day to April 20265438 1 day and February 3, 202654381day, taxpayers in production and life service industries are allowed to deduct the current deductible input tax by 10%.

From April 20 1 year 19, the system of final VAT refund will be tried out. Taxpayers who meet the relevant conditions can apply to the competent tax authorities for refund of the incremental tax allowance, that is, the new tax allowance at the end of March 2065438+2009.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on deepening the relevant policies of value-added tax reform