Taxpayers sell or import the following goods at a tax rate of 9%: 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.
As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable.
But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting. The specific criteria are as follows:
Production taxpayers, the annual VAT taxable sales of 500,000 yuan;
Wholesale, retail and other non-productive taxpayers, the annual VAT taxable sales of 800,000 yuan.
Extended data
Great progress has been made in the development of coatings, from solvent to emulsion and reactive, from low-grade to high elasticity, high durability and functionality. It is a waterproof coating with high performance, high weatherability, environmental protection and multifunction.
The waterproof coating has the advantages of simple operation, reliable waterproof effect, seamless and continuous waterproof film layer, no need of heating when using, and convenient operation. If the project leaks, the waterproof coating can judge and maintain the leakage point.
However, waterproof coatings are also restricted by temperature, and the thickness of paint film is uneven due to the flatness of base surface. Therefore, attention should be paid to the ambient temperature when using waterproof coatings, and attention should also be paid to the technical proficiency during construction.
Waterproof coatings are mostly solvent-based. Waterproof coatings contain a lot of organic volatiles. In the process of coating preparation and construction, a large number of VOC are discharged into the atmosphere, causing pollution. In contrast, foreign waterproof coatings are developing in the direction of environmental protection in hydrotropism, such as high-performance waterborne polymer modified asphalt waterproof coatings and waterborne polyurethane vinegar waterproof coatings.
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