1, power produced by small hydropower units at or below the county level. Small hydropower units refer to small hydropower units with installed capacity below 50,000 kilowatts (including 50,000 kilowatts) built by various investors.
2. Sand, soil and stones used for building and producing building materials.
3. Bricks, tiles and lime (except clay solid bricks and tiles) continuously produced from self-dug sand, soil, stone or other minerals.
4. Biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.
5. Tap water.
6 commercial concrete (limited to cement concrete produced with cement as raw material).
In addition, it should be noted that ordinary taxpayers choose a simple method to calculate and pay VAT, which cannot be changed within 36 months.
Extended data:
The VAT rate refers to the ratio of the total tax amount of VAT taxable products to the sales revenue. Because the value-added tax is levied on the value-added tax of taxable products, and at the same time, the consistency of the tax burden of the same product must be maintained, it is a major feature of the design of the value-added tax rate to determine the applicable tax rate from the overall tax burden of taxable products. Generally, tax can be calculated according to the VAT deduction method, using both VAT rate and VAT deduction rate.
The current value-added tax adopts the product proportional tax rate, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26% and 30. The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax, and the tax rates of some products are appropriately adjusted on the basis of the original tax.
(1) The taxpayer sells or imports goods at a tax rate of 16%, except as stipulated in the second and third items below.
(2) Taxpayers sell or import the following goods at the tax rate of 1 1%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films, etc.
(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(4) Taxpayers provide processing, repair and replacement services at a tax rate of 16%. Taxpayers also engage in goods or taxable services with different tax rates.
Small-scale taxpayer
Small-scale taxpayers are taxpayers whose annual sales do not meet the above standards. In addition, individuals, non-enterprise units and enterprises that do not often engage in VAT taxable activities are also recognized as small-scale taxpayers. Small-scale taxpayers can become ordinary taxpayers after their applications are approved.
Small-scale taxpayers can collect value-added tax in a simple way, and their input tax cannot be deducted.
The VAT rate of small-scale taxpayers selling goods or taxable services is 3%.
general taxpayer
In addition, for productive taxpayers, this standard can be relaxed to 300,000 yuan if their accounting is sound, but for non-productive commercial enterprises, no matter whether their accounting is sound or not, they must meet the standard before they can be recognized as ordinary taxpayers.
Since the addition of 1999, the state has forced the promotion of tax-controlled tankers and prohibited the production and sale of non-tax-controlled tankers. Therefore, on February 3, 2002, State Taxation Administration of The People's Republic of China issued Guoshuihan [20065438+0] No.882 "Notice on Taxation of All Gas Stations of VAT General Taxpayers", stipulating that from 1,
An enterprise that has been recognized as a general taxpayer will not be disqualified as a general taxpayer even if its taxable sales in a certain year fail to meet the standard if it does not commit the following acts.
Falsely issuing special VAT invoices or stealing, cheating or refusing to pay taxes;
Failing to file tax returns for three consecutive months or six consecutive months without justifiable reasons;
Failing to keep and use special VAT invoices and tax control devices as required, resulting in serious consequences.
References:
Baidu Encyclopedia-VAT rate