Article 1 of the Announcement states that if the general VAT taxpayer (hereinafter referred to as the taxpayer) conducts VAT taxable sales or imports goods, and the original tax rate of 16% applies, the tax rate will be adjusted to13%; Where the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%. This means that the value-added tax rate is generally reduced, that is, as long as the industries that used to apply the 16% tax rate, they all fell to 13%. Similarly, in industries where the tax rate of 10% was previously applied, the tax rate was reduced to 9%. At present, the applicable tax rate of 16% is mainly wholesale and retail businesses except manufacturing industries. The industries that are applicable to 10% include not only transportation and construction, but also real estate, telecommunications, postal services, agricultural products sales and other industries. First, the export tax rebate rate will be lowered simultaneously with a three-month transition period.
With the reduction of value-added tax rate, the export tax rebate rate will be reduced simultaneously. The "Announcement" clarifies that the export tax rebate rate for export goods and services that were originally subject to the 16% tax rate and the export tax rebate rate was 16% will be adjusted to13%; For export goods and cross-border taxable activities that were originally subject to 10% tax rate and the export tax rebate rate was 10%, the export tax rebate rate was adjusted to 9%.
A number of financial and taxation experts told the First Financial Reporter that, generally speaking, the tax rate is the tax rebate rate to achieve zero tax rate for export commodities. As the rate of VAT is lowered, the export tax rebate rate in the Announcement is lowered simultaneously. In order not to increase the burden on foreign trade enterprises, the above Announcement clarifies that the adjustment of export tax rebate rate has set a policy transition period of three months (before June 30). During the transition period, foreign trade enterprises that meet the relevant conditions can still refund taxes according to the original export tax rebate rate.
In addition, according to the Announcement, the tax rebate rate for overseas travelers who purchase tax-refunded goods leaving the country with the tax rate of 13% is11%; The tax refund rate is 8% for overseas travelers who are subject to the 9% tax rate for shopping and leaving the country. Before June 30, 20 19, if VAT is levied at the pre-adjustment tax rate, the pre-adjustment tax refund rate will be implemented; If VAT is levied at the adjusted tax rate, the adjusted tax refund rate shall be implemented. In terms of tax rate adjustment, the Announcement also clarified that taxpayers purchase agricultural products, and the original deduction rate of 10% was applied, and the deduction rate was adjusted to 9%. Taxpayers who purchase agricultural products for production or entrusted processing of goods with the tax rate of 13% shall calculate the input tax according to the deduction rate of 10%.
Two, passenger service input tax deduction conditions are clear.
In addition to lowering the tax rate, reducing the VAT tax burden is to increase the scope and intensity of input tax deduction, thus reducing the tax base. For the first time, the state has included passenger transport services in the scope of input tax deduction. The so-called passenger transport service is one of the frequent businesses of enterprises, which mainly includes the local transportation, travel expenses (train tickets, air tickets, etc.), shuttle bus commuting and other expenses incurred by employees of enterprises.
The "Announcement" further clarifies the policy details, that is, taxpayers purchase domestic passenger transportation services, and their input tax is allowed to be deducted from the output tax.
Specifically, if a taxpayer fails to obtain a special VAT invoice, the input tax amount shall be determined temporarily in accordance with the following provisions: if an electronic ordinary VAT invoice is obtained, it shall be the tax amount indicated on the invoice. For air transport electronic tickets such as travel itinerary, railway tickets, highways, waterways and other tickets with passenger identity information, there is a special formula for calculating the input tax.
For example, the input tax of railway passenger transportation = face value &; pide; ( 1+9%)? 9%。
Three, production and life service industry input tax plus 10% deduction
As the VAT rates of manufacturing, transportation, construction and other industries are generally lowered, while the 6% tax rate of production and living service industries remains unchanged, this may lead to a decrease in the input tax amount purchased by enterprises in these industries, while the sales tax amount remains unchanged, thus making the actual VAT tax burden rise.
In order to ensure that the tax burden of all industries will only be reduced but not increased, the Announcement stated that from 20 1 April 91day to 202 1 year1February 3 1 day, taxpayers in production and life service industries are allowed to add/kloc-according to the deductible input tax of the current period.
Li Jun, the managing partner of indirect tax business of PricewaterhouseCoopers in China, told the First Financial Reporter that assuming that the input tax amount of taxpayers in the above industries is actually100000 yuan, the taxable amount can be reduced by100000 yuan on the basis of the input deduction of100000 yuan.
For example, the taxpayers in the production and living services mentioned in the above announcement refer to taxpayers whose sales from providing postal services, telecommunications services, modern services and living services (hereinafter referred to as the four services) account for more than 50% of the total sales.
The "Announcement" stipulates the method and specific operating rules for the input tax.
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