Value-added tax rate is the rate at which value-added tax is levied on the taxable object. The statutory VAT rates are 17%, 13%, 1 1%, 6%, 0, etc. Input tax can be deducted when calculating and paying VAT.
Value-added tax collection rate is the tax rate for collecting value-added tax by simple taxation method for specific objects. For example, the collection rate of small-scale taxpayers of value-added tax is 3%, and the collection rate of real estate leasing is 5%, which cannot be deducted from the input tax.
Changing business tax into value-added tax (hereinafter referred to as "VAT reform") refers to changing taxable items that used to pay business tax into value-added tax, and the value-added tax only pays taxes on the value-added part of products or services, thus reducing the link of repeated taxation. This is an important decision made by the CPC Central Committee and the State Council according to the new situation of economic and social development and the overall arrangement of deepening reform.
The purpose is to accelerate the reform of the fiscal and taxation system, further reduce the negative tax burden of enterprises, mobilize the enthusiasm of all parties, promote the development of service industries, especially high-end service industries such as science and technology, promote the upgrading of industry and consumption, foster new kinetic energy, and deepen the structural reform of the supply side.
Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. 2011117 The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China officially announced the pilot scheme of changing business tax into value-added tax.
Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a kind of tax levied on the value-added realized by units and individuals selling goods or providing processing, repair and replacement services and importing goods.
Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. Value-added tax is collected by the State Taxation Bureau, 75% of which comes from the central government and 25% from local governments. On October 201101October 3 10, the Ministry of Finance announced the order of the Ministry of Finance, and the thresholds for value-added tax and business tax were greatly increased.
Extended data:
The scope of levying VAT instead of business tax is as follows:
I. Scope of solicitation
The change from business tax to value-added tax mainly involves transportation and some modern service industries;
Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.
Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
Two. Change business tax to value-added tax rate
1. After the reform, the original business tax was changed to value-added tax, and the value-added tax was increased by 6% (modern service industry) and 1 1% (transportation industry).
The change from business tax to value-added tax mainly involves transportation and some modern service industries. Transportation includes land transportation, water transportation, air transportation and pipeline transportation. Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
According to the experience of Shanghai pilot project, the tax burden of enterprises has been reduced after the reform. Business tax is calculated and paid according to the full amount of income. After changing to value-added tax, some costs can be deducted, which can actually reduce the tax burden.
The overall tax burden of the reform pilot industries will not increase or decrease. For industries that currently collect VAT, whether in Shanghai or other regions, the input tax for purchasing taxable services from pilot taxpayers can be deducted, and the tax burden will be reduced accordingly.
Among the1.2000 pilot enterprises, for 35000 general taxpayers, due to the introduction of VAT deduction, compared with the full collection of the original business tax, the tax burden will be reduced or even greatly reduced; For 85,000 small-scale taxpayers, after the business tax is changed to value-added tax, the collection rate is 3%, which is 2 percentage points lower than the original business tax rate. There is indeed an increase in the tax burden of individual enterprises in the reform.
2. The business tax shall be changed to the value-added tax rate.
According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0.
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.
3. 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 services, cultural and sports programs or announcements.
Statement and other entrusted matters for publicity and provide related services. Including advertising planning, design, production, release, broadcast, publicity and display.
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