1. Real estate development enterprises rent and sell self-developed old real estate projects. (no 68)
2. Lease and sell the real estate it acquired before April 30, 2006 and 2065438. (Announcement No.2 16 of Annex 36, AnnouncementNo. 14)
3, provide labor dispatch services, safety protection services to choose the difference tax. (No.47, No.68)
4. Toll fees will be charged for the first-class highways, second-class highways, bridges and gates that started before the pilot. (no.47)
5. Provide human resources outsourcing services. (no.47)
6.2065438+For the transfer of land use right obtained before April 30, 2006, the sales amount is the balance of the original price of land use right after deducting the total price and other expenses. (no.47)
7.2065438+Real estate financing lease contract signed before April 30, 2006. (no.47)
8.2065438+Financial leasing services provided by real estate acquired before April 30, 2006. (no.47)
3. Ordinary taxpayers can choose to apply simple tax calculation and calculate the tax payable at the rate of 3% (Article 27).
1, Non-academic Education Services (Document No.68)
2. Public transport services. Including passenger ferry, bus passenger transport, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus. (Annex 2 of Document No.36)
3. The services provided by the recognized animation enterprises for the development of animation products, and the transfer of animation copyright in China. (Annex 2 of Document No.36)
4. Film screening services, warehousing services, loading and unloading services, distribution services, cultural and sports services. (Annex 2 of Document No.36)
5. Operating lease services provided by tangible movable property acquired before the pilot reform of the camp. (Annex 2 of Document No.36)
6. Incorporate the intangible movable property lease contract that has not been completed before the pilot reform of the camp. (Annex 2 of Document No.36)
7. Construction services provided in the form of contract workers. (Annex 2 of Document No.36)
8. Construction services provided for Party A's projects. (Annex 2 of Document No.36)
9. Construction services provided for old construction projects. (Announcement No.2 17 in Annex 36)
10. expressway enterprises collect tolls for expressway started before the pilot. (Annex 2 of Document No.36)
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1. Interest income from agricultural loans provided by the head office of China Agricultural Development Bank and its branches. (Document No.39)
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2. Income from financial services provided by rural credit cooperatives, rural banks, rural mutual funds cooperatives, loan companies wholly sponsored by banking institutions, rural cooperative banks and rural commercial banks at or below the county level. (no.46)
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3. To provide interest income from farmers' loans, loans from township enterprises and loans from various rural organizations to county sub-branches under branches of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and to county sub-branches under branches of Xinjiang Production and Construction Corps (also known as county sub-branches) under which Agricultural Bank of China has been included in the pilot reform of "Agriculture, Countryside and Farmers' Finance Department" (see Annex for the specific loan business list). (no.46)
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4. Consignment shops sell consignment items (including items consigned by individual residents). (Caishui [2009] No.9, Caishui [2014] No.57)
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5. Plasma collection stations sell non-clinical human blood. (State Taxation Administration of The People's Republic of China Announcement No.456 and No.36 of 2009, Announcement No.2014)
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6. The pawnbroker sells dead goods. (Caishui [2009] No.9, Caishui [2014] No.57)
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7, sales of electricity produced by small hydropower units below the county level. (Caishui [2009] No.9, Caishui [2014] No.57)
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8. Selling self-produced sand, soil and stone used for building and producing building materials. (Caishui [2009] No.9, Caishui [2014] No.57)
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9. Sell self-produced bricks, tiles and lime (except clay solid bricks and tiles) continuously produced with self-excavated sand, soil, stone or other minerals. (Caishui [2009] No.9, Caishui [2014] No.57)
20. Selling self-produced biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues. (Caishui [2009] No.9, Caishui [2014] No.57)
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1, selling self-produced tap water. (Caishui [2009] No.9, Caishui [2014] No.57)
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2 sales of self-produced commercial concrete (limited to cement concrete produced with cement as raw material). (Caishui [2009] No.9, Caishui [2014] No.57)
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3. Urban film screening services provided by ordinary taxpayers. (Cai Jiao [2065438+04] No.56)
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4. Sales of generator power products for photovoltaic power generation projects. (Announcement 20 14 No.32 of the General Administration)
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5. Fertilizer inventory sold to general VAT taxpayers from September 1 day to June 30, 2065438. (Cai Shui [2015] No.97)
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6. Pharmaceutical trading enterprises sell biological products. (Announcement of the General Administration [2012] No.20)
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7. If the sales of fixed assets used by oneself are subject to the simple method of levying VAT at the rate of 3% minus 2%, the tax reduction can be waived, and VAT can be paid at the rate of 3% according to the simple method, and a special VAT invoice can be issued. (Announcement No.90 of 20 15)
Four. Ordinary taxpayers can choose to apply simple tax calculation, and the VAT will be levied at half rate of 4%, and will be levied at reduced rate of 3% from July 1, 2065438: (Article 5)
1. The fixed assets sold for personal use shall not be deducted according to Article 10 of the Regulations, and are not deducted from the input tax. (Caishui [2009] No.9, Caishui [2014] No.57)
2.65438+Taxpayers who were not included in the pilot project of expanding the scope of VAT deduction before February 3, 20081sold their purchased or self-made used fixed assets before February 3, 2008+654381. (Caishui [2008] 170, Caishui [2065 438+04]57)
3. Before June 5438+February 3, 20081,taxpayers who have been included in the pilot project to expand the scope of VAT deduction in their own areas will sell their own purchased or self-made used fixed assets before the pilot project to expand the scope of VAT deduction in their own areas. (Caishui [2008] 170, Caishui [2065 438+04]57)
4. Taxpayers sell second-hand goods. (Caishui [2009] No.9, Caishui [2014] No.57)
5. Taxpayers are small-scale taxpayers when purchasing or making their own fixed assets, and are recognized as general taxpayers (announcementNo. State Taxation Administration of The People's Republic of China Announcement [20 12] 1, State Taxation Administration of The People's Republic of China Announcement No.20 14).
Ordinary taxpayers among the pilot taxpayers can choose film screening services, warehousing services, loading and unloading services and delivery services to calculate and pay VAT according to the simple tax calculation method.
Therefore, if your company is a general taxpayer providing warehousing and loading and unloading services, choose to calculate and pay VAT according to the simple tax calculation method, and the VAT collection rate is 3%; Otherwise, the value-added tax rate of general taxpayers providing the above services is 6%, and the value-added tax rate of small-scale taxpayers providing the above services is 3%.
Since April 1 day, 2065438, general VAT taxpayers (hereinafter referred to as taxpayers) have engaged in VAT taxable sales or imported goods. The original tax rate was 16%, and the tax rate was adjusted to13%. Where the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%.
However, the original 6% tax rate has not been adjusted, and it is still levied at 6%. The change from business tax to value-added tax mainly involves transportation and some modern service industries;
Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.
Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
Loading and unloading fee refers to the remuneration paid by relevant personnel or machinery for cargo loading and unloading services during the transportation of goods, which is collected and distributed in the financial books of logistics enterprises through the subject of "main business cost-loading and unloading fee". This course sets detailed accounts according to the cost calculation object, and carries out detailed accounting according to the cost items.
Legal basis:
Announcement on Deepening VAT Reform Policy Announcement No.39 of the Ministry of Finance, State Taxation Administration of The People's Republic of China and General Administration of Customs 20 19
Article 1 General VAT taxpayers (hereinafter referred to as taxpayers) conduct VAT taxable sales or import goods. The original tax rate is 16%, and the tax rate is adjusted to13%. Where the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%.
Article 2 If the original deduction rate of taxpayers purchasing agricultural products is 10%, the deduction rate shall be adjusted to 9%. If the taxpayer purchases agricultural products for the production or entrusted processing of goods at the tax rate of 13%, the input tax shall be calculated at the deduction rate of 10%.