When issuing an invoice for sand and gravel materials to the IRS, the VAT rate is 3%, and the additional tax is 65438+ 03% of the VAT. If there is no tax registration certificate, personal income tax of 1% to 2% will be levied.
General taxpayers selling the following self-produced goods can choose to calculate and pay VAT at the rate of 3% according to the simple method:
1, power produced by small hydropower units at or 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 investors.
2. Sand, soil and stones used for building and producing building materials.
3. Bricks, tiles and lime (except clay solid bricks and tiles) continuously produced from self-dug sand, soil, stone or other minerals.
4. Biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.
5. Tap water.
6 commercial concrete (limited to cement concrete produced with cement as raw material).
After the general taxpayer chooses the simple method to calculate and pay the value-added tax, it may not be changed within 36 months.
Extended data:
Because the value-added tax is levied on the value-added tax of taxable products, and at the same time, the consistency of the tax burden of the same product must be maintained, it is a major feature of the design of the value-added tax rate to determine the applicable tax rate from the overall tax burden of taxable products.
Generally, tax can be calculated according to the VAT deduction method, using both VAT rate and VAT deduction rate. The current value-added tax adopts the product proportional tax rate, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26% and 30.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China official website-Notice on adjusting the VAT rate
Baidu Encyclopedia-VAT rate