First, the determination of tax rate.
Tax rate 17% is applicable: selling or importing goods (except 13% goods); Provide processing, repair and replacement services; Provide tangible movable property rental services.
Applicable tax rate 13%: grain and edible vegetable oil; Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; Books, newspapers and magazines; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film, agricultural products; Other goods specified by the State Council.
Applicable tax rate 1 1%: transfer of land use rights; Real estate sales; Provide real estate leasing; Providing construction services; Providing transportation services; Providing postal services; Provide basic telecommunications services.
The tax rate of 6% is applicable: modern services (except leasing services): 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 services; Provide living services: cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other living services; Financial services; Value-added telecommunications services; Sales of intangible assets (except sales of land use rights).
Zero tax rate: international transport services; Space transportation service; Related services provided to overseas units completely in consumption abroad: (1) R&D services, (2) contract energy management services, (3) design services, (4) production and distribution services of radio, film and television programs (works), (5) software services, (6) circuit design and testing services, (7) information system services and (8). Other services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China; Taxpayers export goods (unless otherwise stipulated by the State Council).
Second, the determination of the collection rate.
3% levy rate applies: VAT levy rate is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
5% levy rate is applicable:
Real estate sales:
(1) General taxpayers who sell their real estate acquired before April 30, 20 16 can choose to apply the simple tax calculation method and calculate the tax payable at the rate of 5%.
(2) When a small-scale taxpayer sells the real estate it has acquired (excluding houses purchased by individual industrial and commercial households and real estate sold by other individuals), the tax payable shall be calculated at the tax rate of 5%.
(3) General taxpayers of real estate development enterprises can choose to apply the simple tax calculation method and pay taxes at the rate of 5% when selling old real estate projects developed by themselves.
(4) Small-scale taxpayers of real estate development enterprises sell self-developed real estate projects at a tax rate of 5%.
(5) When other individuals sell their acquired (excluding self-built) real estate (excluding their purchased houses), the tax payable shall be calculated at the tax rate of 5%.
Real estate business leasing services:
(1) General taxpayers can choose to rent out the real estate they acquired before April 30, 20 16 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%.
(2) Small-scale taxpayers renting real estate (excluding individual rental houses) shall calculate the tax payable at the rate of 5%.
(3) If other individuals rent the acquired real estate (excluding houses), the tax payable shall be calculated at the tax rate of 5%. ?
(4) For individuals renting houses, the tax payable shall be calculated at the tax rate of 5% minus 1.5%.
Crude oil and natural gas jointly exploited by China and foreign countries.