General taxpayer |
13% | sell or import goods (except for other listed goods) | 13% of goods (easy to be confused with 9% of goods such as agricultural products)
1, quick-frozen food, instant noodles, non-staple foods and various cooked foods processed with grain as raw materials, corn slurry , corn slurry , corn fiber (also known as spray corn slurry) and corn protein powder .
2. Canned vegetables.
3. Re-cured tobacco leaves baked by professional re-branded factories.
4. Agricultural producers use self-produced tea green and then refined tea through sieving, air selection, picking, fragments, drying, and even piles. tea and tea and tea beverages mixed with various medicines.
5, various canned fruits, preserved fruits, candied fruits, fried nuts, nuts, and ground horticultural plants (such as pepper, pepper powder, etc.).
6, Chinese patent medicine.
7. Sawed timber, canned bamboo shoots.
8. Cooked aquatic products and canned foods of various aquatic products.
9, various canned meat , cooked meat products.
10. Canned eggs.
11, yogurt, cheese, butter, make milk.
12. Wash the wool and wash the velvet.
13. Feed additives.
14. Daily sanitary medicines used in various types of packaging for human daily life (such as sanitary insecticides, insect repellents, mosquito repellents, mosquito coils, etc.).
15. Machinery, agricultural vehicles, three-wheeled trucks, motorized fishing boats, deforestation machinery, material collection machinery, and agricultural machinery parts that use agricultural and sideline products as raw materials to process industrial products. |
Sales and labor |
Tetal movable property rental service (belongs to modern services) |
9% | Grain and other agricultural products, edible vegetable oil, edible salt |
Feed, fertilizers, pesticides, agricultural machinery, agricultural film |
Books, newspapers, magazines, audio-visual products, electronic publications; |
Tap water, heating, air conditioning, hot water, gas , petroleum liquefied gas, natural gas, dimethyl ether , biogas , Coal products for residents |
Other cargo fixed by the State Council |
Real estate leasing service (belonging to modern services) |
Transportation services (land, water, air transportation services and pipeline transportation services) |
Sales real estate (buildings, buildings, etc.) |
Construction services (engineering services, installation services, repair services, decoration services and other construction services) |
Transfer of land use rights |
Postal Service (Postal General Service, Postal Special Services and Other Postal Services) |
Basic Telecom Services |
6% | Selling intangible assets (transfer supplementary farmland indicators, technology, trademarks, copyrights, goodwill, natural resources, other equity intangible assets use or ownership) |
Value-added telecommunications services |
Financial services (loan services, direct fee financial services, insurance services and financial commodity transfer) |
Modern Services (R&D and Technical Services, Information Technology Services, Cultural and Creative Services, Logistics Auxiliary Services, Assessment Consulting Services, Radio, Film and Television Services, Business Auxiliary Services, Other Modern Services) |
Life Services
(Cultural and Sports Services, Educational and Medical Services, Tourism and Entertainment Services, Catering and Accommodation Accommodation services, daily services for residents, other life services) |
zero tax rate |
0% | taxpayer export goods (except as otherwise provided by the State Council) |
Domestic units and individuals sell services and intangible assets within the scope stipulated by the State Council |
sell goods and labor services, and if the cross-border taxable behaviors are met, they are exempted from tax;
Domestic units and individuals sell services or intangible assets with zero-tax rates, they may waive the application of zero-tax rates, choose to be exempted from tax or pay value-added tax in accordance with regulations. After waived the application of zero-value-added tax rate, no application for the application of VAT zero-value-added tax rate within 36 months. |
General taxpayers purchase agricultural products input tax amount deduction rate |
9% | If the purchase of agricultural products is originally subject to 10% deduction, the deduction rate will be adjusted to 9% |
10% | Purchase agricultural products for production or commissioning processing of 13% tax rate goods, and calculate the input tax amount |
/ General taxpayers who are subject to simple tax calculation are allowed to be taxed |
3% | Small-scale taxpayers sell goods or process, repair and remediate services, sell taxable services, intangible assets, |
1. General taxpayers have specific taxable behaviors that apply to the regulations or can choose to apply to the simple tax calculation method, except for those that apply to the 5% collection rate
2. General taxpayers engaged in recycling resources for selling the renewable resources they acquire can choose to apply to the simple tax calculation method to calculate and pay VAT according to the 3% collection rate, or apply to the general tax calculation method to calculate and pay VAT. The Ministry of Finance and the State Administration of Taxation Announcement No. 40 of 2021 will be implemented from March 1, 2022.
3. From April 1, 2022 to December 31, 2022, small-scale VAT taxpayers will be subject to taxable sales revenue with a 3% levy rate, and will be exempted from VAT; the prepayment of VAT items with a 3% prepayment rate will be subject to 3% prepayment of VAT, and the prepayment of VAT will be suspended. (Policy basis: Ministry of Finance Announcement No. 15 of 2022 Announcement on the exemption of VAT for small-scale VAT taxpayers) |
3% reduction by 1% | From March 1, 2020 to March 31, 2022, small-scale VAT taxpayers except Hubei Province (can give up the reduction)
Policy basis:
Ministry of Finance Announcement No. 13 of 2020
Ministry of Finance Announcement No. 24 of 2020 Ministry of Finance Announcement No. 7 of 2021 3 Ministry of Finance Announcement No. 7 of 2021 3 Ministry of Finance Announcement No. 7 of 2021 3 Ministry of Finance Announcement No. 13 of 2020
Ministry of Finance Announcement No. 24 of 2020 Ministry of Finance Announcement No. 7 of 2021 Ministry of Finance Announcement No. 7 of 2021 Announcement of the State Administration of Taxation No. 15 of 2022 Announcement on the exemption of VAT for small-scale VAT taxpayers |
| 3% reduction is 2% | Small-scale taxpayers (excluding other individuals) and general taxpayers who meet the requirements sell their used fixed assets
Finance and Taxation [2009] No. 9 |
Taxpayers sell old goods
(including old cars, old motorcycles and old yachts, not including items they have used)
Finance and Taxation [2009] No. 9
Finance and Taxation [2014] No. 57 |
3% reduction 0.5% | From May 1, 2020 to December 31, 2023, taxpayers engaged in second-hand car sales sold their used car
sales = tax-inclusive sales/(1+0.5%) (Announcement of the State Administration of Taxation No. 9 of 2020, Announcement of the State Administration of Taxation No. 17 of the Ministry of Finance and Taxation No. 2020) |
5% | Sales real estate
Finance and Taxation [2016] No. 36
Note: (Announcement of the State Administration of Taxation No. 5 of 2021 Announcement of the State Administration of Taxation on the Issuance of VAT for Small-scale Taxpayers)
Units and individual industrial and commercial households among small-scale taxpayers shall determine whether to advance the VAT in accordance with their tax payment period, Article 5 of this announcement and other current policy provisions; other individuals who sell real estate shall continue to be exempted from VAT in accordance with the current regulations. |
Transfer Transfer of Transfer of Land use rights obtained before the change of
Finance and Taxation [2016]36 No. 15 |
Old real estate development companies sell and rent out real estate projects developed by themselves
Finance and Taxation [2016]368
Finance and Taxation [2016]68 |
Finance and Taxation [2016] No. 47 |
Finance and Taxation [2016] No. 47 | 8
human resources outsourcing services provided by general taxpayers
Finance and Taxation [2016] No. 47 |
| Select labor dispatch and security protection services for different tax payments (Financial and Taxation [2016] No. 47 |
| 5% reduction is 1.5% | 1. Individual rental housing
Individual industrial and commercial households and other individuals rent housing 1.5% reduction is 1.5%. (Announcement No. 16 of the State Administration of Taxation, 2016)
Note: Other individuals referred to in Article 9 of " Implementation Rules of the Interim Regulations of the People's Republic of China" who leas real estate by renting out real estate by one-time rent can be shared equally within the corresponding lease period. If the monthly rent income after the allocation does not exceed 150,000 yuan, they are exempt from VAT.
(Announcement of the State Administration of Taxation No. 5 of 2021 by the State Administration of Taxation on the Issuance of VAT for Small-scale Taxpayers) |
2, Housing Rental Enterprise
(1) All rental income obtained by general VAT taxpayers to rent housing to individuals
Ministry of Finance State Administration of Taxation Ministry of Housing and Urban-Rural Development No. 24 of 2021
(2) Small-scale VAT taxpayers to rent housing to individuals
Ministry of Finance State Administration of Taxation No. 24 of 2021
(2) Small-scale VAT taxpayers to rent housing to individuals
Ministry of Finance State Administration of Taxation Announcement of the Ministry of Housing and Urban-Rural Development No. 24 of 2021 |
allows general taxpayers who apply simplified tax calculation methods to calculate tax |
0 may not change within 36 months after choosing the simplified tax calculation method
General taxpayers who have specific taxable behaviors stipulated by the Ministry of Finance and the State Administration of Taxation can choose to apply simplified tax calculation methods to calculate tax, but once selected, they may not change within 36 months.
taxable amount = sales x collection rate
taxable amount refers to the value-added tax calculated based on sales and value-added tax rate , and the input tax amount shall not be deducted.
Taxpayers use the combined pricing method of sales and taxable amounts to
sales = tax-inclusive sales/(1+ collection rate) |
| can choose taxable behaviors of 5% taxable | 1, sales of real estate
(1) General taxpayers sell real estate they acquired before April 30, 2016 (excluding self-built) to obtain the entire price and extra-price expenses minus the real estate, the balance after the purchase of the original price or the valuation when real estate is obtained is the sales amount, and the taxable amount is calculated according to the simple tax calculation method.
(2) General taxpayers sell their own real estate built before April 30, 2016, and use all the prices and extra-price expenses obtained as the sales amount calculated according to the simple tax calculation method.
(3) General taxpayers in real estate development companies sell old real estate projects developed by themselves.
"Regulations on the Pilot Matters Related to the Business Tax to Reform Value-Added Tax in " (Attachment 2 of Finance and Taxation [2016] No. 36) |
| 2. Real estate operation and rental services
(1) General taxpayers rent out their real-moving shovels before April 30, 2016. Taxpayers rent out the land to others for use by operating and leasing, and pay value-added tax according to real estate operation and leasing services.
(2) Old real estate projects developed by general taxpayers in real estate development companies are rented out for self-development. |
3. Transfer of land use rights
General taxpayers transfer land use rights obtained before April 30, 2016, and use the total price and extra-price expenses obtained minus the original price of the land use rights. The sales amount is calculated according to the simple tax calculation method. (Finance and Taxation [2016] No. 47) |
4, Labor Dispatch Service
provides labor dispatch services. With all the prices and extra-price expenses obtained, the salary, benefits paid by the labor dispatch employee and the balance after social insurance is the sales (difference tax), and the VAT is calculated and paid according to the simple tax calculation method.
Taxpayers provide security protection services in accordance with labor dispatch service policies.
Taxpayers provide armed guardian escort services to pay value-added tax in accordance with "security protection services".
(Finance and Taxation [2016] No. 47, Caitax [2016] No. 68) |
5, Real estate financial leasing
Real estate financial leasing contract signed before April 30, 2016, or financial leasing services provided by real estate obtained before April 30, 2016 (Finance and Taxation [2016] No. 47) |
6, Human Resources Outsourcing Service (Finance and Taxation [2016] No. 47) |
7, highway toll
general taxpayers start construction before the pilot (the contract start date indicated in construction license is before April 30, 2016) first-class highway, second-class highway , bridge and gate tolls (Finance and Taxation [2016] No. 47) |
| 8, crude oil and natural gas mined in Sino-foreign cooperative oil (gas) fields are subject to value-added tax based on physical goods, and the collection rate is 5%. ( Guoshufa [1994] No. 114) |
| can choose taxable behaviors that are taxable at a rate of 3% | 1, highway toll
(1) General taxpayers in highway operating enterprises collect vehicle tolls for highways that started construction before the pilot, and can choose to apply the simplified tax calculation method and calculate the taxable amount at a rate of 3%; choose the general tax calculation method, collect vehicle tolls for highways that started construction after the pilot, and pay value-added tax according to real estate operation and leasing services, with a tax rate of 11%. Small-scale taxpayers in highway business enterprises shall calculate their taxable amount at a 3% tax rate. The expressway that started construction before the
pilot refers to the expressway whose contract start date is before April 30, 2016 as stated in the relevant construction permit certificate.
Finance and Taxation [2016] No. 36 Attachment 2
(2) Public Transport Service. Including passenger ferries, buses, subways, urban light rail, , taxis, long-distance passenger transport, and shuttle buses."Provisions on Matters Related to the Pilot of Business Tax to Reform Value-Added Tax" (Attachment 2 of Finance and Taxation [2016] No. 36) |
| 2, Construction Services
(1) Construction services provided by the method of clearing the contract, the balance after deducting the subcontract payments paid is the sales amount, and the taxable amount is calculated according to the simple tax calculation method;
(2) Construction services provided for old construction projects, the balance after deducting the subcontract payments paid is the Sales shall be calculated according to the simple tax calculation method;
construction services provided by the project A shall be calculated based on the balance of the total price and extra-price expenses obtained after deducting the subcontract payments paid, and the tax amount shall be calculated according to the simple tax calculation method;
Finance and Taxation [2016] No. 36) Attachment 2: "Provisions on Matters Related to the Pilot Project of Business Tax to Comprehensive Value-Added Tax"
Construction Project General Contractor provides engineering services for the foundation, foundation and main structure of the building, and the construction unit purchases all or part of steel, concrete, masonry materials, and prefabricated components on its own, the simplified tax calculation method shall be calculated according to the simple tax calculation method.
Finance and Taxation [2017] No. 58 |
3. The property charges water fees
The taxpayer who provides property management services shall charge the water fees collected from the service recipients, and the balance after deducting the water fees paid by the tap water fees paid to the outside world shall be the sales amount, and the value-added tax shall be calculated and paid according to the simplified tax calculation method at a 3% collection rate.
Announcement of the State Administration of Taxation No. 54 of 2016 |
4, non-educational education services
General taxpayers can choose to apply the simplified tax calculation method to calculate the taxable amount at a 3% collection rate.
Finance and Taxation [2016] No. 68 Ministry of Finance Notice of the State Administration of Taxation on Further clarifying and comprehensively promoting the pilot program of VAT reform related policies related to reinsurance, real estate leasing and non-academic education |
5, public transportation services
Finance and Taxation [2016] No. 36) Attachment 2 "Regulations on Matters Related to the Pilot of Business Tax Reform" |
6, animation companies and movie screenings Services, warehousing services, loading and unloading services, collection and distribution services, cultural and sports services (including income obtained by taxpayers in tourist places to operate cable cars, shuttle cars, electric cars, cruise ships, etc.)
Finance and Taxation [2016] No. 36 Attachment 2 "Regulations on Matters Related to the Pilot of Business Tax to Comprehensive Value-Added Tax" |
7. The operating and rental services provided by tangible movable property obtained before the pilot of VAT reform was included in the pilot of VAT reform as the subject matter.
tangible movable property lease contract signed before the pilot of inclusion in the VAT reform .
Finance and Taxation [2016] No. 36) Attachment 2 "Provisions on Matters Related to the Pilot of Business Tax to Commit Value-Added Tax" |
8. R&D and technical services, information technology services, assurance and consulting services, sales technology, copyright and other intangible assets provided by general taxpayers in non-enterprise units, as well as sales technology, copyright, etc., you can choose the simple tax calculation method to calculate and pay value-added tax at a 3% collection rate.
Finance and Taxation [2016] No. 140 Ministry of Finance and the State Administration of Taxation on clarifying value-added tax policies such as financial real estate development education auxiliary services |
9, non-educational education services
General taxpayers can choose to apply a simple tax calculation method to calculate the taxable amount at a 3% collection rate.
Finance and Taxation [2016] No. 68 |
10, Financial Services
(1) The VAT taxable behavior that occurs during the operation of asset management products by the asset management product manager will temporarily apply the simple tax calculation method and the VAT will be paid at a 3% collection rate.
Finance and Taxation [2017] No. 56 Notice of the State Administration of Taxation of the Ministry of Finance on Issues Related to Value-added Tax of Asset Management Products
(2) Rural Credit Cooperatives, Rural Town Banks, Rural Fund Mutual Aid Cooperatives , loan companies and legal entities established wholly-owned by banking institutions provide financial service income in rural cooperative banks and Rural Commercial Banks in counties (county-level cities, districts, banners) and below counties.(Finance and Taxation [2016] No. 46) |
| 11. Sales of biological products
. The general VAT taxpayer of drug business enterprises can choose a simple method to calculate and pay VAT based on the sales of biological products and the 3% collection rate.
Announcement of the State Administration of Taxation No. 20 of 2012 Announcement of the State Administration of Taxation on the issue of VAT related to the sale of biological products by pharmaceutical companies |
12. Sales of veterinary biological products
The veterinary drug business enterprises that are general VAT taxpayers can choose a simple method to calculate and pay VAT based on the sales of veterinary biological products and the 3% collection rate.
Announcement of the State Administration of Taxation No. 8 of 2016 Announcement of the State Administration of Taxation on the VAT Issues of Sales of Veterinary Biologics by Veterinary Drug Business Enterprises |
13. If the power generator sells photovoltaic power generation products
Photovoltaic power generation project sells electricity products and should pay value-added tax according to the tax law, the enterprise affiliated to State Grid Company can calculate and collect the VAT tax on its own according to the simple tax calculation method and issue an ordinary invoice at the same time; if the enterprise affiliated to the State Grid Company can enjoy the exemption of VAT policy in accordance with the tax law, the enterprise affiliated to the State Grid Company can directly issue an ordinary invoice.
The State Administration of Taxation on the invoice of the State Grid Corporation for the purchase of distributed photovoltaic power generation projects...
Announcement of the State Administration of Taxation No. 32 of 2014 |
14, consignment stores sell consignment items (including items consigned by residents in person)
General taxpayer consignment stores sell consignment items (including items consigned by residents in person) and pay value-added tax according to the simplified method according to the 3% levy rate.
Finance and Taxation [2014] No. 57, Finance and Taxation [2009] No. 9 |
15, pawn industry sells dead items
pawn industry sells dead items, and VAT is calculated and paid according to the 3% collection rate.
Finance and Taxation [2014] No. 57, Finance and Taxation [2009] No. 9 |
16, small hydropower generation units produced by units at the county level and below the county level. Small hydropower units refer to small hydropower units with installed capacity below 50,000 kilowatts (including 50,000 kilowatts) built by various investment entities.
17. Sand, soil and stone used for construction and production of building materials.
18. Bricks, tiles and limes (excluding solid clay bricks and tiles) produced continuously with the sand, soil, stone or other minerals you mine.
19, a biological product made of microorganism , microbial metabolites, animal toxins, human or animal blood or tissue.
20, tap water.
21, commercial concrete (only for cement concrete produced with cement as raw material).
Finance and Taxation [2009] No. 9, Finance and Taxation [2014] No. 57 |
| 22, Sales of non-clinical human blood
National Tax Letter [2009] No. 456 |
| 23, starting from March 1, 2019, general VAT taxpayers can choose to calculate and pay VAT at a 3% levy rate according to the simple method. After the above taxpayer chooses a simple method to calculate and pay value-added tax, it shall not be changed within 36 months. (Finance and Taxation [2019] No. 24) |
24. From July 1, 2018 to December 31, 2020, for the county branches of all provinces, autonomous regions, municipalities directly under the Central Government, and municipalities with independent planning status that have been included in the "Three Rural Financial Business Departments" reform, the interest income obtained by providing loans from farmers, loans to rural enterprises and various rural organizations (see the attachment for the specific loan business list). You can choose to apply the simplified tax calculation method to calculate and pay value-added tax at a 3% collection rate. (Finance and Taxation [2018] No. 97) The interest income obtained by the head office of the Agricultural Development Bank of China and its branches provide agricultural loans. (Finance and Taxation [2016] No. 39) |
25. From May 1, 2018, general VAT taxpayers can choose to calculate and pay VAT at a 3% levy rate according to the simple method.(Finance and Taxation [2018] No. 47) |
| 26. Taxpayers provide construction and installation services while selling self-produced goods such as mobile board houses, machinery and equipment, steel structural parts, etc. The sales of goods and construction services should be calculated separately, and different tax rates or collection rates should be applied respectively. (Announcement of the General Administration No. 11, 2017) |
27, provide educational auxiliary services. (Finance and Taxation [2016] No. 140) |
| | 28. Recycling Resources Recycling
General taxpayers engaged in the recycling of renewable resources can choose to apply the simple tax calculation method to calculate and pay the value-added tax according to the 3% collection rate, or apply the general tax calculation method to calculate and pay the value-added tax. Ministry of Finance Announcement No. 40 of 2021, 2021, will implement |
| 3% taxable rate reduction of 2% | 1. General taxpayers sell fixed assets that they have used that are subject to Article 10 of the Regulations that are not deductible and have not deducted input tax.
1. Article 10 of the " Interim Regulations on Value-added Tax of the People's Republic of China" (adopted by the 191st Executive Meeting of the State Council) stipulates that fixed assets that are not deducted and that the input tax amount is not deducted shall be levied at 2% in accordance with the simplified method at a rate of 3% at a rate of 3%.
2. General taxpayers who sell fixed assets they have purchased or made by themselves after January 1, 2009 will be levied at a value-added tax rate of 13% at the applicable tax rate of the goods sold.
Finance and Taxation [2014] No. 57, Finance and Taxation [2009] No. 9, "Interim Regulations on Value Added Tax of the People's Republic of China"
sells fixed assets you have used, and the simple method applies to the policy of levying the VAT at 2% at a 3% levy rate, they can give up the tax reduction, pay VAT at a 3% levy rate according to the simple method, and can issue special value-added tax invoice . (Announcement No. 90 of the General Administration 2015) |
2. General taxpayers should collect value-added tax in different situations when selling other fixed assets they have used:
(1) Sell fixed assets they have used or purchased or made by themselves after January 1, 2009, and collect value-added tax at the applicable tax rate;
(2) Taxpayers who have not included in the pilot program of expanding the scope of value-added tax deduction before December 31, 2008, sell 2000 of the tax they have used. For fixed assets purchased or self-made before December 31, 8, the VAT will be levied at 2% at a 3% levy rate:
(3) Taxpayers who have been included in the pilot program of expanding the scope of VAT deduction before December 31, 2008, sell fixed assets purchased or self-made before the pilot program of expanding the scope of VAT deduction in the region, and the VAT will be levied at 2% at a 3% levy rate; for fixed assets purchased or self-made after the pilot program of expanding the scope of VAT deduction in the region, the VAT will be levied at an applicable tax rate of
.
Finance and Taxation [2009] No. 9, Finance and Taxation [2008] No. 1, 2012, 57,
Announcement of the State Administration of Taxation [2014] No. 36, 2014,
VI. If taxpayers apply the policy of levying value-added tax at 2% in accordance with the simplified method, the sales and taxable amount shall be determined according to the following formula:
Sales = tax-inclusive sales/(1+3%)
Taxable = Sales × 2% |
When a taxpayer purchases or makes his own fixed assets, he is a small-scale taxpayer, and after being recognized as a general taxpayer, he sells the fixed assets, and the general taxpayer who collects VAT taxable in accordance with the simplified method and sells fixed assets that are not deductible in accordance with the regulations and has not deducted input tax, he may collect VAT at 2% at a simplified method according to the simplified method.
Finance and Taxation [2009] No. 9, Finance and Taxation [2008] No. 1, State Administration of Taxation Announcement No. 1 of 2012, Finance and Taxation [2014] No. 57 |
Taxpayers sell old goods.(Finance and Taxation [2009] No. 9, Finance and Taxation [2014] No. 57) |
Taxable behavior calculated at 1.5% at a 5% levy rate | 1. All the rental income obtained by general VAT taxpayers in housing rental enterprises to rent housing to individuals (Ministry of Finance State Administration of Taxation Ministry of Housing and Urban-Rural Development Announcement No. 24 of 2021) |
2. Small VAT taxpayers in housing rental enterprises to rent housing to individuals
(Ministry of Finance State Administration of Taxation Announcement of the Ministry of Housing and Urban-Rural Development No. 24 of 2021) |
exemption of value-added tax
1. Except for the recycling of renewable resources provided by the taxpayer by the employees hired by the taxpayer for the unit or the employer, the business of recycling and sales of renewable resources that taxpayers should be exempted from value-added tax in accordance with regulations. Ministry of Finance and State Administration of Taxation Announcement No. 40 of 2021 From March 1, 2022, implementing |
Value-added tax is immediately refunded
2. General VAT taxpayers can enjoy the VAT collect and refund policy. Ministry of Finance Announcement No. 40 of the State Administration of Taxation 2021 From March 1, 2022, |
| 2, 2021 VAT input deduction manual
Office supplies, water and electricity bills, drinking barrel water, publicity fees, communication fees, property fees, etc. |
1. Office supplies | General taxpayer tax rate is 13% | Note: If office supplies are purchased from general taxpayers, the tax rate is 13%. If office supplies are purchased from small-scale taxpayers, the tax rate is 3%. Before December 31, 2021, small-scale taxpayers will apply taxable sales revenue with a 3% levy rate, and value-added tax will be levied at a 1% levy rate. |
Small-scale taxpayer tax rate is 3% |
2. Water fee | Water plant 3% | | Note: You can obtain a special VAT invoice from water company , and can only deduct 3% input tax. When you obtain a special VAT invoice from water purchased from other water plants, you can deduct 9% input tax. |
Other water plants 9% |
3. Electricity fee | Tax rate 13% | Note: The electricity fee collected by general taxpayers is calculated at 13% and the input tax amount obtained accordingly can be deducted. |
4. Repair fee | tangible movable property 13% | Note: The repair fee is the repair fee of tangible movable property, such as automobile repair fee and mechanical equipment repair fee of 13%; and the tax rate for real estate repair fee is 9%. Note that if maintenance services are provided to the machinery and equipment, value-added tax can be paid according to "other modern services", that is, 6%. |
Real estate 9% |
5, Drinking barrel water | Tax rate 13% | Note: The company purchases barrel water for daily office needs and falls within the scope of office expenses. The company can deduct it after obtaining a special value-added tax invoice. If it is included in the welfare fee, it cannot be deducted. |
6. Promotional supplies | General taxpayer tax rate 6% | Note: If the advertising industry is a general taxpayer, the tax rate is 6%, and if it is a small-scale taxpayer, it will be 3%. Before December 31, 2021, the levy rate of 1% will be reduced by
, and the deduction will be made after obtaining the special value-added tax invoice issued by small-scale taxpayers in the tax authorities. |
| | Small-scale taxpayer tax rate 3% |
7. Travel expenses | Air passenger transportation 9% | | Note: Transportation expenses and accommodation expenses in travel expenses can be deducted after obtaining relevant vouchers; catering expenses cannot be deducted. The input tax amounts that can be deducted from transportation fees include special value-added tax invoices, electronic value-added tax invoices, and relevant vouchers that indicate passenger identity information. | Input Tax for Air Passenger Transport = (fare + fuel surcharge)/(1+9%) x9% |
Railway Passenger Transport 9% | Railway Passenger Transport 9% | Railway Passenger Transport Input Tax for Railway Passenger Transport = Fare Amount/(1+9%) x9% |
toll station (toll fee) 3% | | other passenger transport input tax = face value/(1+3%) x3% |
| Bridge (bridge fee) 5% | Bridge and gate toll Input tax = face value/(1+5%) x5% |
Expressway toll | Expressway toll input tax = face value/(1+5%) x5% |
Hotel service (accommodation fee) 6% | —— |
8. Consulting fee | 6% | | Note: The consultation fee for hiring professional consulting, auditing and other intermediary institutions can be deducted from the input, and the tax rate is 6%. Be careful to choose a general taxpayer. |
9. Communication fee (phone fee) | 9% | | Note: Purchase basic telecommunications services, the input tax deduction rate is 9%, and purchase value-added telecommunications services, the input deduction is 6%. Employees’ personal head-up invoices cannot obtain a special value-added tax invoice, and cannot deduct input tax. Communication fee subsidies with welfare nature are not allowed to deduct input tax. For the telephone charges in the name of the enterprise, you can deduct for obtaining special invoice. |
10. Postal fee | 9% | | Note: The express delivery fee can be deducted from input tax. If you purchase postal services, the input tax is deducted by 9%. If it is a courier in the same city, the mailing tax rate is 6% |
11. Training fee | 6% | | Note: All kinds of training expenses related to production and operation incurred by the enterprise can be deducted. You must ask the training unit for a special value-added tax invoice. The meal expenses incurred during the training period cannot be deducted. Training institutions are general taxpayers and can obtain a 6% deduction tax; training institutions are small-scale taxpayers and can obtain a 3% deduction tax. (VAT tax will be charged at a rate of 1% before December 31, 2021) |
12. Conference fee | 6% | | Method: Conference fee can be deducted from input tax, and a special value-added tax invoice can be issued, and the tax rate is 6%, but the meal fee cannot be deducted, and the meal fee needs to be deducted. |
| 13. Property fee | 6% | | Note: Property companies provide property services, which are enterprise management services in the modern service industry. If they are general taxpayers, they can request a special value-added tax invoice and obtain a tax deduction of 6% tax rate. |
14. Bank handling fee | 6% |
Note: All handling fees incurred during transfer can be deducted. You must ask the bank for a special value-added tax invoice, which can deduct the input of 6% tax rate.
However, if the business handling fee is handled related to the loan, the input tax shall not be deducted from the output tax amount .
|
15. Security service fee | 6%
Note: Before December 31, 2021, small-scale taxpayers will be subject to a reduction of 1% VAT. | Note: Security service fees can be deducted, and the specific deduction needs to be determined according to the situation: | 1. If the security services are provided by the security service industry, the general taxpayer shall apply to the 6% VAT rate, and the small-scale taxpayer shall apply to the 3% VAT rate; |
2. If the general taxpayer provides labor dispatch services, the VAT can be paid according to the general tax calculation method, or the difference can be chosen to pay tax, and the VAT is calculated based on the simplified tax calculation rate at a 5% levy rate. |
3. If a small-scale taxpayer provides labor dispatch services, he can pay VAT at a 3% levy rate according to the simple tax calculation method, or he can choose to pay tax in the difference, and calculate VAT at a 5% levy rate according to the simple tax calculation method. |
16. Lease fee | Real estate rental 9% | Note: The rental fee can be deducted from the input. The tax rate for providing tangible movable property rental services is 13%, and the tax rate for real estate rental services is 9%. The levy rate for individual rental housing is 5% lower than 1.5%.
Note that if the special invoice obtained by renting benefits to employees cannot be deducted from
. |
has mobile property rental 13% |
