The collection rate is 3%
According to the provisions of Article 12 of the Provisional Regulations on Value-added Tax, the value-added tax collection rate of small-scale taxpayers is 3%, unless otherwise stipulated by the State Council. This is the most common levy rate for small-scale taxpayers to sell goods or provide taxable services. The calculation formula is: sales volume = sales volume including tax /( 1+3%) tax payable = sales volume *3%.
The collection rate is 5%
Policy basis for selling real estate:
1. Small-scale taxpayers selling their acquired (self-built) real estate (excluding houses purchased by individual industrial and commercial households and other individuals selling real estate) shall take the total price and extra-price expenses obtained minus the original purchase price of the real estate or the balance after acquiring the real estate as the sales amount, and calculate the taxable amount at the tax rate of 5%. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), Annex 2, Item (8) and Item (5).
2. Small-scale taxpayers selling their self-built real estate shall take the total price and out-of-price expenses as the sales amount, and calculate the tax payable at the tax rate of 5%. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), Annex 2, Item (8), Point 6.
Rental real estate
Policy basis:
Small-scale taxpayers who rent their real estate (excluding houses rented by individuals) shall calculate the tax payable at the tax rate of 5%. Taxpayers renting real estate that is not in the same county (city) as the institution shall pay taxes in advance at the place where the real estate is located according to the above-mentioned tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.
Annex 2, Item 4, Item 9, Article 1 of the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36).
Sales of real estate development enterprises
Policy basis for self-development of real estate projects:
Small-scale taxpayers of real estate development enterprises sell self-developed real estate projects at a tax rate of 5%. Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), Annex 2, Item 8, Article 1.
Policy basis for labor dispatch service and safety protection service:
1. Small-scale taxpayers who provide labor dispatch services and choose to pay taxes by the difference, take the price and extra expenses obtained, deduct the wages and benefits paid by the employer to the dispatched employees and the amount after handling social insurance and housing accumulation fund for them as sales, and calculate and pay value-added tax at the rate of 5% according to the simple taxation method.
Paragraph 2 of Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Clarifying and Comprehensively Pushing Forward the Policy of Labor Dispatching Service and Toll Deduction of Toll Roads in the Pilot Project of the Reform of Business Tax (Caishuizi [2016] No.47).
2 taxpayers to provide security services, according to the labor dispatch service policy.
Article 4 of the Notice on Further Clarifying and Comprehensively Pushing Forward the Policies on Reinsurance, Real Estate Leasing and Non-academic Education in the Pilot of VAT Transformation (Caishui [2065438+06] No.68) applies a 5% levy rate to small-scale taxpayers in the above specific businesses, and the calculation formula is: sales = sales including tax /( 1+5%) tax payable = sales *5%.
The 3% levy rate has been reduced by 2%
According to Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Policy of Applying Low VAT Rate to Some Goods and Collecting VAT by Simple Methods (Caishui [2009] No.9), small-scale taxpayers (except other individuals, the same below) who sell their used fixed assets are subject to VAT at a reduced rate of 2%.
The calculation formula is: sales volume = sales volume including tax /( 1+3%) tax payable = sales volume ×2%.
Note: According to Item (2) of Article 1 of the Notice of State Taxation Administration of The People's Republic of China on the Management of Simple VAT Collection Policy (Guo [2009] No.90), small-scale taxpayers selling their used fixed assets shall issue ordinary invoices, and the tax authorities shall not issue special VAT invoices on their behalf.
According to Article 2 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on VAT during the Pilot Period of Changing Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.90, 20 15), taxpayers who sell their used fixed assets and apply the simple method to reduce the VAT by 3% can give up the tax reduction and collect the VAT by 3% according to the simple method, and can issue special invoices for VAT.
5% collection rate reduced 1.5%.
According to the Interim Measures for the Administration of Value-added Tax Collection for Taxpayers Providing Real Estate Leasing Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 16 No.116), the tax payable for small-scale taxpayers renting real estate is calculated at the tax rate of 5%. Where an individual rents a house, VAT shall be paid in accordance with the following provisions:
1. If individual industrial and commercial households rent houses, the tax payable shall be calculated at the tax rate of 5% minus 1.5%.
2. Other individuals renting houses shall calculate the tax payable according to the levy rate of 5% minus 1.5%, and report and pay taxes to the competent tax authorities where the real estate is located.
Sales = sales including tax /( 1+5%) tax payable = sales × 1.5%.
3% collection rate reduced 1%.
According to the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Supporting Individual Industrial and Commercial Households to Return to Work (AnnouncementNo.: Ministry of Finance and State Taxation Administration of The People's Republic of China 2020 13) and Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of the Tax Reduction and Exemption Policy for Small-scale Taxpayers (Announcement No.24 of the Ministry of Finance and State Taxation Administration of The People's Republic of China 2020): from March 1 to February 65438+February 3658. VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended. Except Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions and municipalities directly under the Central Government collect taxable sales income at the rate of 3%, and collect VAT at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%.
According to the Announcement on Continuing to Implement Some Preferential Tax Policies to Deal with the Epidemic (Announcement No.2021of the Ministry of Finance and State Taxation Administration of The People's Republic of China) and the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Supporting Individual Industrial and Commercial Households to Return to Work (Announcement No.2020 13 of the Ministry of Finance and State Taxation Administration of The People's Republic of China), the implementation period of preferential tax policies is extended to 202/KLOC-0. 0 Among them, from April 20021year to April 20021year, 65438+February, 3 1 year, small-scale VAT taxpayers in Hubei Province apply the tax rate of 3% to calculate taxable sales income, and the VAT is levied at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%.
The calculation formula is:
Sales = sales including tax /( 1+ 1%) tax payable = sales × 1%.