The collection rate is 3% (small-scale taxpayers use the simple method to calculate the collection), 4% (taxpayers pay the value-added tax by half at 4% when selling second-hand goods (including fixed assets), and 6% (small power plants, tap water, commercial concrete, etc.). Choose a simple method to calculate and pay VAT).
The difference between VAT rate and VAT collection rate The collection rate is only used by small-scale taxpayers or under special circumstances, which is 3% or 5%.
The tax rates used by ordinary taxpayers are: 17%, 1 1%, 6%.
The difference between the VAT rate and the collection rate. The VAT rate is applicable to ordinary taxpayers. At present, there are four tax rates: 17%, 13%, 1 1% and 6% * *. The collection rate of value-added tax is applicable to small-scale taxpayers and specific general taxpayers. Small-scale taxpayers are uniformly taxed at the rate of 3%; For some specific general taxpayers, the four tax rates of 6%, 5%, 4% and 3% are applicable. Specifically, the projects with a collection rate of 6% include tap water, electricity produced by small hydropower units, some building materials products and biological products; The projects with a collection rate of 5% are crude oil and natural gas jointly exploited by China and foreign countries; Items with a collection rate of 4% include consignment, pawn and auction items, and the sale of second-hand items; The items with a levy rate of 3% are single taxable services such as public transportation and other public transportation.
Both tax rate and collection rate are the ratio of taxable amount to tax object. However, there are differences between the two. The tax rate is clearly stipulated in the tax law and is an integral part of the tax law. For example, the VAT rates are 17%, 13%, 1 1% respectively. The collection rate is not a constituent element of the tax law, but is set for a specific taxpayer's specific tax object. For example, in value-added tax, small-scale taxpayers are taxed at a rate of 3%.
The difference between VAT pre-tax rate and VAT rate growth tax can be divided into general taxpayers and small-scale taxpayers according to different taxpayers.
General taxpayers apply the tax rates of 17%, 13%, 6% and 4% according to different situations.
Small-scale taxpayers apply tax rates of 3% and 2% according to different situations.
The above tax rate refers to the tax rate at which the enterprise calculates the current tax payable according to the sales volume.
The pre-tax rate of VAT is generally 3%. In the process of small-scale taxpayers turning into ordinary taxpayers, there is a tax counseling period. During this period, the enterprise shall not purchase more than 25 tax stamps at a time, and the value-added tax shall be paid in advance according to 3% of the previous purchase and invoice sales.
This prepaid value-added tax is the value-added tax paid to a tax authority first, to prevent taxpayers from paying taxes on time, and to refund more and make up less according to the actual amount payable in the month.
What's the difference between the VAT rate and the collection rate? The tax rate is for general taxpayers, and the collection rate is for small-scale taxpayers and general taxpayers.
The input tax amount of the general taxpayer applying the general tax method = price including tax ÷( 1+ tax rate) × tax rate, and the value-added tax payable = output tax amount-input tax amount.
Value-added tax payable by ordinary taxpayers and small-scale taxpayers who implement simple tax calculation method = tax-included price ÷( 1+ collection rate) × collection rate.
How to understand the VAT rate and collection rate I. VAT rate
Value-added tax rate refers to the applicable tax rate of value-added tax, and refers to the statutory tax rate, which is a general taxation method used to calculate value-added tax.
(1) The applicable tax rate is 17%.
1. Sell or import goods other than the listed applicable tax rates 13% and 0. Goods refer to tangible movable property, including electricity, heat and gas. (decree number. DecreeNo. 538th of the State Council of the People's Republic of China)
2. Provide processing, repair and replacement services. (decree number. DecreeNo. 538th of the State Council of the People's Republic of China)
3. Provide tangible movable property leasing services. (Cai Shui [2016] No.36)
(2) The applicable tax rate is 13%.
For goods with low tax rate, the positive list method is adopted, which is only applicable to the goods included in the scope. Most of these commodities are supported by preferential tax rates for agricultural products, agricultural products and education and culture. Including the sale or import of the following goods:
1. cereals and edible vegetable oils; Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; Books, newspapers and magazines; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film. (decree number. DecreeNo. 538th of the State Council of the People's Republic of China)
2. Agricultural products refer to the primary products of various animals and plants produced by farming, aquaculture, forestry, animal husbandry and aquaculture. For the time being, the specific scope of taxation will continue to be implemented in accordance with the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Notes on the Scope of Taxation of Agricultural Products (Caishuizi [1995] No.52) and the existing relevant regulations. (Caishui [2009] No.9)
The following goods are also regarded as agricultural products:
(1) Palm oil and cottonseed oil. (Caishuizi [1994] No.26)
(2) Fennel oil and crude coconut oil. Fennel oil is an agricultural product after the leaves and fruits of Illicium verum are simply processed, while crude coconut oil is an agricultural product after the primary processing of coconut. (Guoshuihan [2003] No.426)
(3) Edible salt. Its specific scope refers to the edible salt that meets the two national standards of Edible Salt (GB 5461-2000-2000) and Hygienic Standard for Edible Salt (GB 2721-2003-2003). (Caishui [2008] No.65438 +07 1)
(4) dried noodles. (Guoshuihan [2008] 1007)
(5) dried ginger and turmeric. Dried ginger is a product made by washing, peeling, slicing, baking, drying in the sun and fumigating sulfur. Curcuma longa includes Curcuma longa and products made from Curcuma longa by desliming, cleaning, cooking, air drying, drying and polishing. (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.9 20 10)
(6) olive oil. (Guoshuihan [2065 438+00] 144)
(7) Pasteurized milk and sterilized milk. Pasteurized milk produced according to the national food safety standard Pasteurized Milk (GB 19645-20 10) and sterilized milk produced according to the national food safety standard Sterilized Milk (GB 25 190-20 10); However, the modified milk produced according to the National Food Safety Standard-Modified Milk (GB 25191-2010) is not a primary agricultural product, so the value-added tax should be levied at the rate of 17%. (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.38 +0 1)
(8) Almond oil and grape seed oil. (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.22)
3. Agricultural water pumps and agricultural diesel engines. Agricultural water pump refers to the water pump mainly used in agricultural production, including rural well pump, submersible pump in farmland operation surface, agricultural portable centrifugal pump and sprinkler irrigation self-priming pump. Other pumps do not belong to the scope of taxation of agricultural machinery products. Agricultural diesel engine refers to a reciprocating internal combustion power machine which is mainly used in agricultural tractors, field work machinery, agricultural and sideline products processing machinery and irrigation and drainage machinery, and uses diesel as fuel, and the number of cylinders is less than 3 (including 3). Diesel engines with more than 4 cylinders (including 4 cylinders) do not belong to the taxation scope of agricultural machinery products. (Caishuizi [1994] No.60)
4. Agricultural excavators, chicken raising equipment series and pig raising equipment series belong to agricultural machinery, and the VAT rate of 13% is applicable. (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Bulletin 12)
5. Audio and video products. Refers to officially published audio tapes, video tapes, records, laser discs and laser discs with contents. (Caishui [2009] No.9)
6. Electronic publications. Refers to the interactive mass media, which uses computer applications to edit graphics, audio, video and other content information, and then stores it in magnetic, optical, electrical and other media in a certain physical form, and then reads and uses it by embedding it in computers, mobile phones, electronic reading devices, electronic display devices, digital audio and video playback devices, electronic game machines, navigators and other devices with similar functions, so as to express ideas, popularize knowledge and accumulate culture. The forms and formats of carriers mainly include CD-ROM (CD-ROM, interactive cd-rom CD-I, Photo-CD-CD, high-density CD-ROM, Blu-ray CD-DVD-ROM and BD-ROM), write-once CD-R, write-once high-density DVD-R, write-once Blu-ray HD-DVD/R, BD-R) and erasable optical disks.
7. Dimethyl ether. Refers to the chemical molecular formula of CH3OCH3, which is flammable, non-toxic and non-corrosive at normal temperature and pressure, and has a slight ether fragrance. (Caishui [2009] No.9)
8. Supporting products for primary and secondary school textbooks. Textbook supporting products (including all kinds of paper products or pictures) produced and sold by taxpayers are taxed at the VAT rate of "books" 13%. (Guoshuihan [2006] No.770)
9. Processing compressed liquefied petroleum gas with petroleum associated gas. (Guo Shui Fa [2005] No.83)
10. Bulk curing barn equipment, frequency vibration insecticidal lamp, automatic pest monitoring lamp, and sticky insects. (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 10)
1 1. Other goods specified by the State Council.
(3) The applicable tax rate is 1 1%.
Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate and transfer land use rights. (Caishui [2016] No.36, note: the positive enumeration method is used here, and it is not applicable if it is not listed)
(4) The applicable tax rate is 6%.
To provide taxable services other than tangible movable property leasing services, the tax rate is 1 1% for listed services and 0% for cross-border taxable activities. (Cai Shui [2016] No.36)
(5) The applicable tax rate is 0%.
1. Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (decree number. DecreeNo. 538th of the State Council of the People's Republic of China)
2. Cross-border taxable behavior of domestic units and individuals, the tax rate is 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. (Cai Shui [2016] No.36)
summary
The applicable tax rate 17% and 6% belong to the most basic tax rate of goods, services and services in value-added tax.
The applicable tax rates are 65,438+03% and 65,438+065,438+0%, which belong to special adjustment tax rates and are listed in a positive way. The most basic tax rate is generally used outside the list, of which 13% is mainly for supporting agriculture and cultural and educational products, and 1 1% is mainly related to transportation, posts and telecommunications.
If the applicable tax rate is 0%, it is an act of selling goods or providing services to overseas countries (including some areas with tax refund function within the special customs supervision area).
Second, the rate of VAT collection.
The collection rate of value-added tax is mainly aimed at small-scale taxpayers and general taxpayers who apply or choose to use simple tax calculation methods. The input tax shall not be deducted if the tax rate is adopted.
(1) The collection rate is 3%.
Except for the following goods, services and labor services, the corresponding levy rate is applicable, and the basic levy rate of 3% is applicable to other projects and behaviors.
(2) The collection rate is 5%
1. Sell self-developed, acquired and self-built real estate. (Caishui [2065438+06] No.36, note: there are special provisions on tax exemption for houses sold and purchased by individuals, but the collection rate is the same)
2. Real estate commercial leasing services. Note: There are two exceptions. 1. For individuals renting houses, the tax payable shall be calculated at the levy rate of 5% minus 1.5%. Second, general taxpayers of enterprises in expressway can collect tolls for starting vehicles in expressway before the pilot, and can choose a simple way to reduce them by 3%. (Caishui [2016] No.36, Caishui [2016] No.47)
exceptional case
(1) Taxpayers lease land to others for use by means of operating lease, and tax is levied according to the real estate operating lease service.
(2) Taxpayers who rent hotel-style apartments in the form of long-term (short-term) rent and provide supporting services shall pay value-added tax according to accommodation services. That is to say, the levy rate is 3%. However, if supporting services are not provided, can it be understood as taxation according to real estate leasing services?
3. Whether it is a general taxpayer or a small-scale taxpayer, providing labor dispatch services chooses to pay taxes by difference. Note: Small-scale taxpayers providing labor dispatch services are taxed in full at a rate of 3% (Caishui [2065438+06] No.47).
4. Ordinary taxpayers charge tolls for the first-class highways, second-class highways, bridges and gates (referring to the contract commencement date indicated in the relevant construction permit before April 30, 2006) that started before the pilot, and choose to apply the simple tax calculation method. (Caishui [2065438+06] No.47)
5. General taxpayers provide human resources outsourcing services and choose to apply the simple tax calculation method. (Caishui [2065438+06] No.47)
6. If the taxpayer transfers the land use right acquired before April 30, 2006+2065438 and chooses to apply the simple tax calculation method, the value-added tax shall be calculated and paid according to the levy rate of 5% of the difference. (Caishui [2065438+06] No.47)
7. General taxpayers can choose to apply the simple taxation method to the real estate financial leasing contract signed before April 30th, 20 16, or the financial leasing service provided by real estate acquired before April 30th, 20 16, and pay the value-added tax at the rate of 5%. (Caishui [2065438+06] No.47)
summary
The basic levy rate is 3%. 5% system arrangement for real estate sales and leasing and related projects. For labor dispatch and human resources services, a simple difference tax rate is given.
Difference between VAT deduction rate and VAT rate 1. General provisions on VAT rate:
After the increase, several tax rates should be set for the VAT reform in China, such as: one is the basic tax rate 17%, the other is the low tax rate 13%, and the tax rate 1 1% and 6%. In addition, export goods are subject to zero tax rate.
2. VAT deduction rate is related to input deduction:
Deductible input tax = purchase price * deduction rate, and the deduction rate is deductible, including: 17%, 13%, 10%, 7%, 3% and 4%.
Generally, it is 17%, duty-free agricultural products 13%, waste materials 10%, freight 7%, and small-scale taxpayers 3%. The price of used fixed assets is 4% higher than the original value, and the use tax rate of second-hand business units is 4%, but it is only halved.
General provisions on how to distinguish VAT deduction rate from VAT rate;
China's value-added tax has two tax rates, one is the basic tax rate 17%, and the other is the low tax rate 13%. In addition, export goods are subject to zero tax rate.
VAT deduction rate is related to input deduction:
Deductible input tax = purchase price * deduction rate, and the deduction rate is deductible, including 6 items: 17%, 13%, 10%, 7%, 3% and 4%.
Generally, it is 17%, duty-free agricultural products 13%, waste materials 10%, freight 7%, small-scale taxpayers 3%, used fixed assets 4%, and second-hand business units 4%, but it is only levied at half.
What is the current VAT rate? A levy a tax b low tax rate c basic tax rate d zero tax rate abcd