Enterprises selling intangible assets, which are patented or non-patented technologies, shall be exempted from value-added tax;
If the intangible assets are land use rights, the value-added tax shall be calculated and paid according to the tax rate of 1 1%; Other intangible assets are subject to VAT at the rate of 6%.
If the enterprise is a small-scale taxpayer, the value-added tax should be determined according to the simple taxation method, and the tax rate is 3%.
Enterprises selling intangible assets, which are patented or non-patented technologies, shall be exempted from value-added tax; If the intangible assets are land use rights, the value-added tax shall be calculated and paid at the rate of 9%; Other intangible assets are subject to VAT at the rate of 6%. If the enterprise is a small-scale taxpayer, the value-added tax should be determined according to the simple taxation method, and the tax rate is 3%.
1, tax rate 13% unless otherwise stipulated in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is 13%.
2. Taxpayers with a tax rate of 9% sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, and the tax rate of agricultural products such as grain, edible vegetable oil and edible salt is 9%; Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products; Books, newspapers, magazines, audio-visual products and electronic publications; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film;
Other goods specified by the State Council.
3. Unless otherwise stipulated in Items 1, 2 and 5 of this article, the taxpayer's sales tax rate for labor services and intangible assets is 6%.
4. The tax rate is 0. Taxpayers export goods with zero tax rate; However, unless otherwise stipulated by the State Council.
5. The tax rate is 0. Domestic units and individuals selling services and intangible assets within the scope specified by the State Council across borders shall have a tax rate of zero.
The adjustment of tax rate is decided by the State Council. Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.