Value-added tax and its additional taxes are basically not required to be paid. Personal income tax shall be exempted for monthly sales below 654.38+10,000 yuan, and 0.5% of total turnover shall be paid for those exceeding 654.38+10,000 yuan. The VAT rate applicable to books, newspapers and magazines is 9%. Special VAT invoices cannot be issued, but ordinary VAT invoices can be issued.
Second, hurry! ! ! What tax does the book selling industry pay?
Selling to schools is not subject to VAT, but it is subject to 4% tax.
Third, how to pay the income tax of the book industry?
For the handling fee obtained, business tax shall be paid according to the agency business in the service industry, and the tax rate shall be 5%; Value-added tax is also levied on the sale of goods, and the tax rate is 13%.
Our company is a general taxpayer. Do I have to pay tax on the invoice of the account book?
Book enterprises of general taxpayers are exempt from value-added tax. But not all of them are tax-free, and income tax is still declared and paid according to regulations.
Verb (abbreviation of verb) VAT rate of books sold.
1. The VAT rate for books is 13%. Two. According to the provisional regulations on value-added tax. (2) The taxpayer sells or imports the following goods at a tax rate of 13%: 3. Books, newspapers and magazines; Three. Provisional Regulations on Preferential Tax Value-added Tax Article 15 The following items shall be exempted from value-added tax: (3) Ancient books; Conclusion: For books sold, the general taxpayer's VAT rate is13%; The collection rate of small-scale taxpayers is 3%; If you sell used books, you are exempt from VAT. I hope my answer will help you and be adopted!
6. What is the applicable VAT rate for books, newspapers and magazines?
The applicable VAT rates for books, newspapers and magazines are 9% respectively. Taxpayers sell or import the following goods at a tax rate of 9%. 1. cereals and edible vegetable oils. 2. Tap water, heating, cold water and hot water; Coal gas, liquefied petroleum gas, natural gas, biogas, civil coal products. 3. Books, newspapers and magazines. 4. Feed, fertilizer, pesticide, agricultural machinery, plastic film. 5. Agricultural products. 6. Metal mineral products. 7. Non-metallic minerals. 8. Audio-visual products and electronic publications (from 1, since 2007). 9. Dimethyl ether (since July 2008 1 day) and salt (since September 2007 1 day). 10. Other goods specified by the State Council. This document makes specific policy provisions for deepening the reform of value-added tax in 20 19. To sum up, there are three main aspects: 1. Clarify how to reduce the VAT rate. Since April 1, 20 19, VAT taxable sales or imports have occurred for general VAT taxpayers. If the original tax rate is 16%, the tax rate will be adjusted to13%; Where the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%. In addition, when taxpayers buy agricultural products, the original deduction rate 10% is applied and the deduction rate is adjusted to 9%. For agricultural products purchased by taxpayers for the production or entrusted processing of goods with the tax rate of 13%, the input tax shall be calculated according to the deduction rate of 10%. For export goods and services with the tax rate of 16% and the export tax rebate rate of 16%, the export tax rebate rate is adjusted to13%; For export goods and cross-border taxable activities with the original tax rate of 10% and the export tax rebate rate of 10%, the export tax rebate rate is adjusted to 9%. At the same time, the tax refund rate of 13% is11%for overseas tourists who go abroad to buy tax refund items; The tax rebate rate for overseas travelers to purchase departure tax refund items is 8%. 2. Expand the scope of input tax deduction. Domestic passenger transport services are included in the scope of deduction, and the input tax paid by taxpayers for real estate is deducted in two years (60% in the first year and 40% in the second year), instead of a one-time full deduction. In addition, from April 1 day, 2065438 to April 1 day, 20265438, taxpayers in production and life services are allowed to add 10% to the deductible input tax in the current period to deduct the taxable amount. 3. Try out the system of returning the final amount of VAT. On April 20 1 year 19, the VAT refund system will be tried out. Taxpayers who meet the relevant conditions can apply to the competent tax authorities for refund of the incremental tax allowance, which was newly added at the end of March 2065438+2009.