The value-added tax "shift from fourth gear to third gear" file has been distributed!
It is reported that yesterday, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on Relevant Policies for Degenerate VAT Rate (hereinafter referred to as the Notice), demanding that the structure of VAT rate be degenerated and the VAT rate of 65,438+0,2065,438 as of July be cancelled.
First of all, we must be clear, what is value-added tax? What is the added value?
Value-added tax is an indirect tax based on the appreciation of goods or services. The original value-added tax is only applicable to the sale of goods, and the service industry is mainly based on business tax. Now the business tax is changed to value-added tax, and the service is put in, and value-added tax will be levied in the future.
Value-added, that is, the difference between the buying price and the selling price.
For simplicity: Take the sales enterprise as an example, assuming the tax rate is 17%:
I spent 1 17 yuan to buy goods excluding tax 100 yuan. I paid 17 VAT to the supplier when I bought the goods.
I want to make money, and I have to increase the price on the basis of the purchase cost before I sell it, so the price excluding tax is 200 yuan, plus the value-added tax in 34 yuan, totaling 234 yuan.
The difference between the purchase price excluding tax and the sales price excluding tax is the value-added amount. The value-added here is 200- 100= 100.
Value-added tax is to pluck hair from this price increase. Pulled out100×17% =17, which means 34- 17= 17.
Because value-added tax is a value-added tax, for consumers, how much tax you pay is not his concern, but your pricing, so it is not collected by the tax authorities.
So, what is the specific charge for each file at present? 13% What is the current VAT rate? Let's summarize it for everyone:
(1) The taxpayer sells or imports goods at a tax rate of 17%, except as stipulated in the second and third items below.
(2) Taxpayers sell or import the following goods at the tax rate of 13%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and 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 at a tax rate of 17%. Taxpayers also engage in goods or taxable services with different tax rates.
Current VAT deduction policy for agricultural products ↓
▲ When purchasing agricultural products, the input tax calculated according to the deduction rate 13% indicated on the purchase price of agricultural products and the general invoice for selling agricultural products value-added tax is deducted from the output tax.
(1) When agricultural producers sell their own duty-free agricultural products, they can deduct the input tax from the agricultural product sales invoices issued by them.
(2) According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Tax Policies of Farmers' Professional Cooperatives (Caishui [2008] No.81), the sales of self-produced agricultural products by members of farmers' professional cooperatives are regarded as the sales of self-produced agricultural products by agricultural producers and exempted from VAT. Therefore, the agricultural product sales invoices issued by farmers' professional cooperatives selling duty-free agricultural products can be deducted from the input tax according to regulations.
(3) The input tax shall not be deducted from the sales invoices of agricultural products issued by taxpayers for wholesale and retail of vegetables, fresh meat and eggs and other duty-free agricultural products.
(4) For wholesale and retail taxpayers who do not enjoy the tax exemption policy, the input tax can be deducted according to the simple method of 3% for the sales invoices of agricultural products issued by themselves or entrusted by the tax authorities.
According to the circular, the new policy will simplify the structure of value-added tax, which is 17%, 1 1% and 6% from the fourth to the third levels respectively. The specific policy of degenerate VAT rate is clarified.
Taxpayers selling or importing the following goods have a tax rate of 1 1%:
Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.
At the same time, the original deduction of agricultural products purchased by agricultural products deep processing enterprises remains unchanged, so as to avoid increasing the tax burden due to the reduction of input deduction.
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