Provide processing, repair and replacement services.
Selling or importing goods (except those not listed).
Provide tangible movable property rental services.
Industries with VAT rate of 10%:
Grain, edible vegetable oil, edible salt and other agricultural products.
Tap water, heating, air conditioning, hot gas, coal gas, liquefied petroleum gas, natural gas, biogas and coal products for residents.
Books, newspapers, magazines, audio-visual products, electronic publications.
Grain, edible vegetable oil.
Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film.
Other goods specified by the State Council.
Transfer land use rights, sell real estate, provide real estate leasing, provide construction services, provide transportation services, provide postal services and provide basic telecommunications services.
VAT rate 6% Industry:
Financial services, value-added telecommunications services, modern services (except leasing services) and industries with zero VAT rate:
International transportation service, space transportation service.
The related services provided to overseas units are entirely in consumption abroad.
Taxpayers export goods (unless otherwise stipulated by the State Council).
Industries with VAT rate of 3%:
Small-scale taxpayers sell goods or processing, repair and replacement services, and sell taxable services and intangible assets.
If the general taxpayer has a specific taxable behavior, it is applicable in accordance with the regulations or can choose to apply the simple tax calculation method, except for the 5% tax rate.
Industries with a VAT rate of 5%:
1, sale of real estate:
(1) General taxpayers who sell their real estate acquired before April 30, 20 16 can choose to apply the simple tax calculation method and calculate the tax payable at the rate of 5%.
(2) When a small-scale taxpayer sells the real estate it has acquired (excluding houses purchased by individual industrial and commercial households and real estate sold by other individuals), the tax payable shall be calculated at the tax rate of 5%.
(3) Ordinary taxpayers in real estate development enterprises who sell or lease old real estate projects developed by themselves can choose to apply the simple tax calculation method and pay taxes at the rate of 5%.
(four) small-scale taxpayers of real estate development enterprises sell self-developed real estate projects, and the tax payable is calculated at the tax rate of 5%.
(5) When other individuals sell their acquired (excluding self-built) real estate (excluding the house they bought), the tax payable shall be calculated at the tax rate of 5%.
2. Real estate leasing services:
(1) General taxpayers can choose to rent out the real estate they acquired before April 30, 20 16 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%.
(2) Small-scale taxpayers renting real estate (excluding individual rental houses) shall calculate the tax payable at the rate of 5%.
(3) If other individuals rent the acquired real estate (excluding houses), the tax payable shall be calculated at the tax rate of 5%.
(4) For individuals renting houses, the tax payable shall be calculated at the tax rate of 5% minus 1.5%.
3. 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%.
4. Crude oil and natural gas exploited by Chinese-foreign cooperative oil (gas) fields.
5. Selection and translation of labor dispatch and safety protection services for differentiated tax payment.
6. General taxpayers provide human resources outsourcing services.
7, secondary roads, bridges, gates (old projects) tolls.
Legal basis:
Article 37 Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax
The scope of application of the VAT threshold is limited to individuals.
The scope of the VAT threshold is as follows:
(a) sales of goods, monthly sales of 5000-20000 yuan;
(two) sales of taxable services, monthly sales of 5000-20000 yuan;
(3) If the tax is paid by time, the sales per day will be 300-500 yuan.
The sales mentioned in the preceding paragraph refers to Article 30 of these Rules.
Sales of small-scale taxpayers mentioned in the first paragraph.
The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and the State Taxation Bureau shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation and report it to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record:
Article 37 Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax
The scope of application of the VAT threshold is limited to individuals.
The scope of the VAT threshold is as follows:
(a) sales of goods, monthly sales of 5000-20000 yuan;
(two) sales of taxable services, monthly sales of 5000-20000 yuan;
(3) If the tax is paid by time, the sales per day will be 300-500 yuan.
The sales mentioned in the preceding paragraph refers to Article 30 of these Rules.
Sales of small-scale taxpayers mentioned in the first paragraph.
The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and State Taxation Administration of The People's Republic of China shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.