1, not exceeding 30,000, duty-free.
2. If it exceeds 30,000 yuan, the value-added tax of 3% will be levied in full.
3. The service fee VAT rate is 6%, which is used by general taxpayers. If it is a small-scale taxpayer or other individual, the tax rate of 3% will be uniformly used.
Tax Bureau issues general taxpayer service invoice:
Taxable = service fee × 17% tax, and the tax rate is 17%.
Reading related to the tax rate of general taxpayers' labor expenses
List of labor fee tax rates after the reform of the camp
The pilot scope of the camp reform is: transportation, including land transportation (excluding railway transportation for the time being), water transportation, air transportation and pipeline transportation; Some modern service industries,
First, research and development and technical services, including research and development, technology transfer, technical consultation, contract energy management and engineering survey and exploration services;
Second, information technology services, including software, circuit design and testing, information system and business process management services (such as e-commerce platform);
Third, cultural and creative services, including design, trademark copyright transfer, intellectual property, advertising and conference and exhibition services;
Fourth, logistics auxiliary services, including aviation, ports and docks, freight passenger stations, salvage and rescue, cargo transportation agents, customs declaration agents, warehousing and loading and unloading services;
Fifth, tangible movable property leasing services, including tangible movable property financing leasing and tangible movable property operating leasing;
Sixth, authentication consulting services, including authentication, authentication and consulting services. Tax rate setting: based on the current standard tax rate 17% and low tax rate 13%, two low tax rates 1 1% and 6% are added. The new tax rate is calculated according to the principle that the overall tax burden of the reform pilot industry will not increase or decrease, and according to the actual tax burden of the business tax of the pilot industry. The tax rate of 17% is applicable to the lease of tangible movable property, 1 1% is applicable to transportation, and 6% is applicable to other modern service industries. In addition, for small-scale taxpayers, the VAT rate is 3%.
VAT rate and collection rate
At present, there are two main ways to collect value-added tax:
The rate of VAT is applicable to ordinary taxpayers. At present, there are four tax rates: 17%, 13%, 1 1%, 6% * *. The collection rate of value-added tax is applicable to small-scale taxpayers and specific general taxpayers. Small-scale taxpayers are uniformly taxed at the rate of 3%; For some specific general taxpayers, the four tax rates of 6%, 5%, 4% and 3% are applicable.
Specifically, the projects with a collection rate of 6% include tap water, electricity produced by small hydropower units, some building materials products and biological products; The projects with a collection rate of 5% are crude oil and natural gas jointly exploited by China and foreign countries; Items with a collection rate of 4% include consignment, pawn and auction items, and the sale of second-hand items; The items with a levy rate of 3% are single taxable services such as public transportation and other public transportation.
Related tips
Caishui [2065438+04] No.57 is only a degenerate adjustment and reduction of the collection rate, and does not involve policy changes of other entities. However, the corresponding calculation formula of value-added tax for special items such as fixed assets sold by ordinary taxpayers should be adjusted to: sales amount = sales amount including tax /( 1+3%) tax payable = sales amount ×2% and the sales amount calculated and used by current small-scale taxpayers. This problem needs to be revised and improved as soon as possible in State Taxation Administration of The People's Republic of China's "Notice of State Taxation Administration of The People's Republic of China on Management Issues Concerning Simple VAT Collection Policy" (Guo [2009] No.90), otherwise there will be problems in its implementation.
Legal basis:
Detailed rules for the implementation of the provisional regulations on value-added tax
Article 37
The scope of application of the VAT threshold is limited to individuals. The scope of the VAT threshold is as follows:
(1) The monthly sales of commodities is 5000-20000 yuan;
(two) the monthly sales of taxable services is 5000-20000 yuan;
(3) For each tax payment, the sales amount is 300-500 yuan per day.
(4) The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules.
(five) the finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the central government and State Taxation Administration of The People's Republic of China shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.