Provide modern service industry services (except tangible movable property leasing services), and the tax rate is 6%. The provisions of the value-added tax rate are applicable to the provision of some modern service industries (except tangible movable property leasing services). Some modern service industries to which the 6% tax rate applies include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services and forensic consulting services.
Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates. If the sales volume is not accounted for separately, a higher tax rate shall apply. Taxpayers who sell goods or taxable services at different tax rates and concurrently engage in non-taxable services subject to value-added tax shall be subject to higher tax rates.
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Requirements for paying VAT rate:
1. If the sales of taxable services provided by individuals do not reach the VAT threshold, they will be exempted from VAT; If the threshold is reached, the value-added tax will be paid in full. The value-added tax threshold does not apply to individual industrial and commercial households recognized as general taxpayers.
2. A taxpayer whose tax payment period is 1 month or 1 quarter shall file a tax return within 15 days from the expiration date; A taxpayer who takes 1, 3, 5, 10 or 15 as a tax payment period shall pay the tax in advance within 5 days from the expiration date, and report and settle the tax payable last month from 1 to 15 the following month. The quarterly tax payment period is only applicable to small-scale taxpayers.
3. Fixed VAT households declare and pay taxes to the tax authorities where the institution is located, and non-fixed VAT households declare and pay taxes to the tax authorities at the place of sale.
Baidu Encyclopedia-VAT rate