6% tax rate: financial services, R&D and technical services, information technology services, cultural and creative services, logistics services, forensic consulting services, radio and television services, life services, intangible assets sales, etc.
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The VAT invoice tax rates are 17%, 1 1%, 6%, 3% and 0% respectively. 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.
Special VAT invoices are only applicable to general taxpayers.
Tax rate 17%: selling or importing and exporting goods, and providing processing, repair and replacement services;
1 1% tax rate: transportation, postal services, telecommunications services, construction (decoration, repair, installation, engineering services), financial leasing (real estate), leasing services (real estate), land use rights sales and real estate sales (buildings and structures) are applicable;
0% tax rate: applicable to export goods.
What is the tax rate calculation formula?
Taxable tax rate = tax basis × applicable tax rate.
Tax rate calculation is based on the taxpayer's production and operation or other specific conditions, according to the tax rate stipulated by the state, and using certain calculation methods, to calculate the taxpayer's taxable amount. Each tax type clearly stipulates the specific calculation formula of tax rate, but its basic calculation method is the same.
What's the difference between tap water 6% and 13%?
The statutory VAT rate of tap water is 13%, and the actual situation is as follows:
1, tap water production enterprises can choose 13% or 6%, choose 13%, which can deduct the input tax, and choose 6% collection rate, which cannot deduct the input tax.
2. When the water supply company sells tap water, the value-added tax is calculated at the rate of 6%. Input tax cannot be deducted, and a special VAT invoice can be issued.
3. Other general taxpayers selling tap water are subject to the tax rate of 13%, which can offset the input tax.
The difference between VAT and VAT:
Value-added tax: a turnover tax levied according to the value-added amount of goods including taxable services in circulation. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities.
Value-added tax: refers to the value created by enterprises or individuals in the process of production and operation, and the residual value after deducting the value difference of goods and services purchased in the current period from sales.
Value-added tax is a tax levied on value-added tax, that is, if the value-added tax can be known, then the value-added tax can be calculated immediately, that is, the value-added tax can be multiplied by the value-added tax rate.