According to the Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs on Deepening the Reform of Value-added Tax, China's value-added tax rate is divided into four grades from April 2065438 1 day: 13%, 9%, 6% and 0%.
1. General VAT taxpayers (hereinafter referred to as taxpayers) carry out VAT taxable sales or import goods. If the original tax rate is 16%, the tax rate will be adjusted to13%; Where the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%.
Two, taxpayers to buy agricultural products, the original application of 10% deduction rate, the deduction rate is 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%.
3. For the export goods and services that were originally subject to the 16% tax rate and the export tax rebate rate was 16%, the export tax rebate rate was adjusted to13%; The export tax rebate rate is adjusted to 9% for export goods and cross-border taxable activities that were originally subject to the 10% tax rate and the export tax rebate rate was 10%.
Four, keep the tax rate of 6% unchanged, so the sale of intangible assets (except land use rights? The tax rate is 6% and the modern service industry is 6%.
Extended data:
According to the announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs on deepening the reform of value-added tax, since April 1 day, 2065438, taxpayers have been allowed to deduct the input tax from the output tax.
If the taxpayer fails to obtain the special VAT invoice, the input tax shall be determined temporarily according to the following provisions:
1. If the electronic VAT ordinary invoice is obtained, it is the tax amount indicated on the invoice;
2. If an air transport e-ticket with passenger identity information is obtained to travel to travel itinerary, the input tax shall be calculated according to the following formula: air passenger input tax = (fare+fuel surcharge) ÷( 1+9%)×9%.
3. If a railway ticket with passenger identity information is obtained, it shall be the input tax calculated according to the following formula: input tax for railway passenger transportation = face value ÷( 1+9%)×9%.
Four. If other passenger tickets such as roads and waterways with passenger identity information are obtained, the input tax amount shall be calculated according to the following formula: input tax amount for transportation of other passengers such as roads and waterways = par value ÷( 1+3%)×3%.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on deepening the relevant policies of value-added tax reform