First, ordinary taxpayers who are allowed to apply the simple tax calculation method:
1, 3% levy rate: if the general taxpayer has a specific taxable behavior and applies or can choose to apply the simple tax calculation method according to the regulations, except for the 5% levy rate.
2. The collection rate is 5%: sales of real estate, qualified business leased real estate (land use right), transfer of land use right obtained before the reform of the camp, sales and lease of old real estate projects developed by real estate development enterprises, qualified real estate financing lease, labor dispatch and safety protection services for differentiated tax payment, and human resources outsourcing services provided by general taxpayers.
3. The levy rate is 5% minus 1.5%: if an individual rents a house, the tax payable shall be calculated according to the levy rate of 5% minus 1.5%.
4. The collection rate is 3% minus 2%: Taxpayers sell second-hand goods, and ordinary taxpayers sell their used fixed assets, and VAT can be levied at 3% minus 2%.
Second, the general taxpayer:
1, tax rate 13%: selling or importing goods (unless otherwise specified) and selling labor services.
2. The tax rate is 9%: agricultural products such as grain, edible vegetable oil and edible salt; Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products; Books, newspapers, magazines, audio-visual products and electronic publications; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film; Other goods specified by the State Council.
Three, the general taxpayer to buy agricultural products input tax deduction rate:
1, 9%: if the deduction rate of 10% was originally applicable to the agricultural products purchased by general VAT taxpayers, the deduction rate will be adjusted to 9%.
2. 10%: if the tax rate of agricultural products purchased by general VAT taxpayers for the production or entrusted processing of goods is 13%, the input tax shall be calculated at the deduction rate of 10%.
Four, engaged in the reform of the general taxpayer:
1, tax rate 13%: modern service: tangible movable property leasing service.
2. The tax rate is 9%: transportation services: land transportation services, water transportation services, air transportation services (including space transportation services), pipeline services and non-transportation services; Postal services: universal postal service, express postal service and other postal services; Telecommunications services: basic telecommunications services; Construction services: engineering services, installation services, maintenance services, decoration services and other construction services; Sale of real estate: transfer of ownership of real estate such as buildings and structures; Modern services: real estate leasing services; Sale of intangible assets: transfer of land use rights.
3. The tax rate is 6%: telecommunications services: value-added telecommunications services; Financial services: loan services, direct charge financial services, insurance services and financial commodity transfer; Modern service industry: R&D and technical services, information technology services, cultural and creative services, logistics support services, forensic consulting services, radio, film and television services, business support services and other modern service industries; Life services: cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services; Sale of intangible assets: transfer of technology, trademarks, copyrights, goodwill, natural resources and other intangible assets.
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