After the camp reform, the annual turnover of transportation enterprises is more than 5 million yuan, and they are general taxpayers of value-added tax. The output tax is calculated according to the tax rate of 1 1%.
Small-scale taxpayers with a value-added tax of less than 5 million yuan provide transportation services to the outside world, issue ordinary invoices, and calculate according to the collection rate of 3%.
It is a major feature of VAT rate design to determine the applicable tax rate from the overall tax burden of taxable products. Generally, the VAT rate and the VAT deduction rate can be used at the same time to calculate the tax according to the VAT deduction law.
Value-added tax is subject to the product proportional tax rate of 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26% and 30%. The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax burden, and the tax rates of some products are appropriately adjusted on the basis of the original tax burden.
Baidu Encyclopedia-VAT rate