In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively. ?
The advertising agency industry belongs to the scope of changing business tax into value-added tax, and the tax rate is 6%. Advertising service refers to the use of books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms as customers' goods.
Business activities that promote and provide related services by operating service projects, cultural and sports programs or announcements, statements and other entrusted matters. Including advertising planning, design, production, release, broadcast, publicity and display.
Construction industry: general taxpayers levy 10% value-added tax; Small-scale taxpayers can choose the simple tax method to levy 3% value-added tax.
Real estate industry: real estate development enterprises levy 10% value-added tax; If an individual purchases a house for less than 2 years and sells it to the outside world, he shall pay VAT in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.
Life service industry: 6%. Tax-free items: foster care and education services provided by nurseries and kindergartens, and pension services provided by pension institutions, etc.
Financial industry: 6%. Tax-free items: interest income from small loans for farmers in financial institutions, national student loans, national debt and local government bonds, loans from the People's Bank of China to financial institutions, etc.
Extended data:
Implementation steps
The first stage: some industries and regions take the lead in implementing the comprehensive reform pilot of transportation and some modern service industries in Shanghai 20121; From September 1 day in 1965 to September 1 day in 1965 to February 1 day in 1965, the pilot program of camp reform was expanded from Shanghai to Beijing, Jiangsu, Anhui, Fujian, Guangdong, Tianjin, Zhejiang and Hubei in four batches.
The second stage: in some industries, the nationwide scale is 2065438+August 2003 1, and the pilot of camp reform is pushed to the whole country, and radio, film and television services are included in the pilot scope; 2065438+65438 in 2004+1 0/0, the railway transportation industry and the postal industry implemented the pilot reform of the camp; 2065438+June, 2004 1 day, the telecommunications industry carried out a pilot reform of the camp.
Stage 3: From May, 20 16, all industries will expand the pilot scope to construction, real estate, financial industry and life service industry, and include the value-added tax included in the new real estate of all enterprises in the deduction scope, so as to ensure that the tax burden of all industries will only be reduced but not increased. ?
Baidu encyclopedia-changing business tax to value-added tax