1. What is the service tax rate in China?
The self-billing tax rate of general taxpayers in general service industry is 6%, and the collection rate of small-scale taxpayers is 3%, providing transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, and transferring land use rights at the tax rate of11%; Provide tangible movable property leasing services at the tax rate of17%; Except for the cross-border taxable behavior of domestic units and individuals, except for the zero tax rate.
The second is the situation of ordinary taxpayers in the reform of the camp.
(1) Taxpayers whose annual sales of taxable services value-added tax (hereinafter referred to as annual sales of taxable services) exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are general taxpayers, while taxpayers who do not exceed the prescribed standards are small-scale taxpayers.
Other individuals whose annual sales of taxable services exceed the prescribed standards are not ordinary taxpayers; Non-enterprise units, enterprises and individual industrial and commercial households that do not regularly provide taxable services may choose to pay taxes according to small-scale taxpayers.
(2) Small-scale taxpayers engaged in mixed operations shall calculate the annual taxable sales respectively according to the declared sales of goods production or provision of taxable services and the sales of taxable services.
No matter which year's taxable sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, you should apply for the recognition of general taxpayers of value-added tax or apply for not recognizing general taxpayers in accordance with relevant regulations.
(3) Small-scale taxpayers who have sound accounting and can provide accurate tax payment information may apply to the competent tax authorities for general taxpayer qualification and become general taxpayers.
Sound accounting refers to the ability to set up account books according to a unified accounting system and conduct accounting according to legal and valid vouchers.
(4) Taxpayers who meet the requirements of general taxpayers shall apply to the competent tax authorities for the qualification of general taxpayers. The specific determination method shall be formulated by State Taxation Administration of The People's Republic of China (No.38 of Announcement No.2012 of the State Administration of Taxation has made provisions).
Unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once the general taxpayer is recognized, it shall not be converted into a small-scale taxpayer.
(5) Under any of the following circumstances, the tax payable shall be calculated according to the sales volume and VAT rate, and the input tax shall not be deducted, nor shall special VAT invoices be used:
1. The accounting of general taxpayers is not perfect, or accurate tax payment information cannot be provided.
2 should apply for the qualification of general taxpayer and did not apply.
In judicial practice, the determination of service fee tax rate should be combined with the actual situation, especially the tax rate for issuing invoices must be implemented in accordance with the standards stipulated by law. If the determination of relevant tax rates is inconsistent, you can issue invoices in violation of the provisions of tax laws and regulations, and all of them need to be investigated for relevant legal responsibilities.