The general taxpayer of value-added tax sells transportation, postal services, basic telecommunications, construction, real estate leasing services, real estate sales, land use rights transferred, and goods specified for sale or import, and its tax rate is 9%. The stipulated goods include agricultural products such as grain, edible vegetable oil and edible salt; Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products for residents; Books, newspapers, magazines, audio-visual products and electronic publications; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film; Other goods specified by the State Council. The 6% VAT rate for financial and living services is different. The 9% tax rate covers a wide range of industries and has little to do with goods. Most of them are sales services, land use transfer rights and real estate in asexual assets, among which services are the main ones. Of course, not all service industries have a tax rate of 9%, among which tangible movable property services are calculated at a tax rate of 13%, and other services are applicable to 6% except for the industries cited above.

I. Conditions for tax refund of tax credit at the end of VAT period:

1, VAT credit tax refund for qualified major integrated circuit projects.

2. Refund the VAT corresponding to the consumption tax in the price of naphtha and fuel oil purchased for the production of ethylene and aromatic chemicals.

3. Refund of VAT credit for eligible large passenger aircraft and new regional aircraft.

Second, the taxpayer notes:

1, the taxpayer shall be responsible for the authenticity and legality of the submitted materials.

2. The document form can be downloaded in the "Download Center" column of the website of Shanghai Taxation Bureau or collected at the Tax Service Hall.

3. Taxpayers' use of electronic signatures that meet the requirements stipulated in the Electronic Signature Law has the same legal effect as handwritten signatures or seals.

4. If all the information provided by the taxpayer is a copy, it shall be marked as "consistent with the original" and signed.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be carried out in accordance with the provisions of the law. If the State Council is authorized by the law, it shall be carried out in accordance with the provisions of the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.

Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.