According to the Regulations on the Administration of Value-added Tax, there are several tax rates for value-added tax. The tax rate of general taxpayers selling or importing goods is generally 17%, but the tax rate of imported special goods is 13%.
Regulations of People's Republic of China (PRC) Municipality on the Administration of Value-added Tax
Article 2 VAT rate:
(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.
(2) The taxpayer sells or imports the following goods at the tax rate of 13%:
1. cereals and edible vegetable oils;
2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;
3. Books, newspapers and magazines;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.
The adjustment of tax rate is decided by the State Council.
Two. Scope of value-added tax collection
(1) General provisions on the scope of taxation
1. Goods sold or imported
2. Provide processing, repair and replacement services.
3. Provide taxable services.
Taxable services provided refer to taxable services provided with compensation, but do not include taxable services provided in non-business activities.
Non-business activities refer to:
(1) Activities of government funds or administrative fees collected by non-enterprise units in accordance with the provisions of laws and administrative regulations to perform the functions of state administration and public services.
(2) Employees employed by units or individual industrial and commercial households provide taxable services for their units or employers.
(3) Taxable services provided by units or individual industrial and commercial households for employees.
(four) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
(2) Specific provisions on the scope of taxation
1. There are ***22 special items within the tax scope. Here are some of them, and the rest depends on the textbook.
(1) Air transport services provided by air transport enterprises for passengers to redeem mileage points are not subject to VAT.
If an air transport enterprise sells tickets but fails to provide air transport services to obtain overdue ticket income, value-added tax shall be levied according to air transport services.
(2) Oil and gas field enterprises engaged in the production of crude oil and natural gas and the productive services provided for the production of crude oil and natural gas shall pay value-added tax.
(3) Telecommunication services donated in the form of points exchange are not subject to VAT.
(4) In the process of asset reorganization, taxpayers transfer all or part of physical assets and their related creditor's rights, liabilities and services to other units and individuals through merger, division, sale and replacement, which is not within the scope of VAT taxation, and the goods involved are not subject to VAT.
(five) the enterprise sales (purchase) elevator and is responsible for the installation, maintenance and repair of income tax; Enterprises sell their own elevators and are responsible for their installation. Taxpayers selling goods and providing construction services should calculate value-added tax and business tax respectively. Business tax is levied on the income obtained by professional companies that are not engaged in elevator production and sales but only engaged in elevator maintenance after installation and operation.
(6) The railway transport services and air transport services provided by the pilot taxpayers free of charge according to the instructions of the state belong to public welfare activities and are not subject to value-added tax.
(7) In the financing sale and leaseback business, the assets sold by the lessee do not belong to the scope of VAT taxation, and VAT is not levied.
2. It is regarded as selling goods.
The following acts of units or individual industrial and commercial households are regarded as selling goods:
(1) Deliver the goods to other units or individuals for consignment;
(2) Consignment of goods;
(3) Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city);
(4) Use the goods produced by itself or commissioned for non-VAT taxable items;
(five) the self-produced or entrusted goods for collective welfare or personal consumption;
(6) Providing goods produced, processed or purchased as investment to other units or individual industrial and commercial households;
(7) Distribution of goods produced, entrusted or purchased by shareholders or investors;
(8) Giving the self-produced, commissioned or purchased goods to other units or individuals free of charge.
(nine) units and individual industrial and commercial households provide transportation and some modern service industries to other units or individuals free of charge, except for public welfare activities or for the public.
(10) Other circumstances specified by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
3. What does the general taxpayer's counseling period mean?
According to Article 3 of the Emergency Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Administration of Value-added Tax Collection of Newly Established Commercial Enterprises (Guo Shui Fa [2005] No.41): "Management of General Taxpayers during Tutorial Period: Generally speaking, the tax counseling period of general taxpayers should be no less than 6 months. During the counseling period, the competent tax authorities should actively do a good job in the publicity and counseling of the VAT tax policy and collection and management system, and at the same time carry out VAT collection and management according to the following methods:
(1) For small commercial enterprises, the competent tax authorities shall, according to interviews and on-the-spot verification, sell special invoices in limited quantities, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall not exceed 1 10,000 yuan. The purchase and receipt of special invoices shall be controlled within a limited time. The competent tax authorities may determine the supply quantity of special invoices each time according to the actual annual sales and operation of the enterprise, but the number of special invoices sold each time shall not exceed 25.
(2) For commercial retail enterprises and large and medium-sized commercial enterprises, the competent tax authorities should also sell special invoices according to the actual business conditions of the enterprises, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall be examined and approved by the relevant tax authorities in accordance with the existing regulations. The purchase and receipt of special invoices should also be controlled according to the time limit. The competent tax authorities can determine the supply quantity of each time according to the actual operation of the enterprise, but the number of special invoices sold each time shall not exceed 25.
(3) If the quantity of each purchase cannot meet the business demand of the current month, the enterprise can purchase again. However, before each purchase, the value-added tax must be paid in advance to the competent tax authorities at the rate of 3% of the sales of the special invoice issued by the last purchase. The competent tax authorities shall not sell special invoices to enterprises that have not paid VAT in advance.
(4) If the special invoices purchased for the first time every month are not used at the end of the month, the competent tax authorities should reduce the supply quantity of special invoices in the following month according to the number of unused special invoices in the previous month.
(5) If the special invoices purchased at the last time of each month have not been used at the end of the month, the competent tax authorities shall, when selling the special invoices for the first time in the following month, sell the difference between the unused special invoices in the previous month and the approved ones each time.
(6) During the counseling period, the special invoice deduction form obtained by commercial enterprises, the special payment form for customs import value-added tax, the ordinary invoice of waste materials and the transport invoice of goods can be deducted only after cross-examination and comparison are correct.