From March 1 day to February 1 day, 2020, small-scale taxpayers of value-added tax in other provinces, autonomous regions and municipalities directly under the central government will collect taxable sales income at the rate of 3%, and the value-added tax will be collected at the rate of 1%.
As for ordinary taxpayers, VAT should still be paid at the applicable tax rate. Of course, if it belongs to the income from providing public transport services, living services, providing express delivery services for residents' daily necessities, and transporting key materials for epidemic prevention and control, it will be exempted from VAT.
The calculation of value-added tax rate is based on the taxpayer's production and operation or other specific conditions, and according to the tax rate stipulated by the state, a certain calculation method is adopted to calculate the taxpayer's tax payable. Each tax type clearly stipulates the specific calculation formula of tax rate, but its basic calculation method is the same, namely
Taxable tax rate = tax basis × applicable tax rate
The "tax basis" in the formula involves two concepts:
1) tax unit, also known as tax target and tax unit. It is the measurement unit and payment standard of the tax object, and it is the quantification of the tax object. Tax units are divided into ad valorem tax, specific tax and mixed tax.
2) Taxable value. For ad valorem taxes, once the tax rate is determined, the tax rate depends on the taxable value. According to whether tax is included in taxable value, taxable value is divided into tax-included price and tax-excluded price.
How to calculate the VAT invoice tax rate?
1, amount (including tax)/1. 17= amount (excluding tax) *0. 17= tax amount.
2. Tax amount /0. 17= amount (excluding tax) * 1. 17= amount (including tax).
Special memory:
Sales of transportation services, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, sales or import of "listed" agricultural products and other goods (see Annex 1), the tax rate is 9%;
The tax rate for processing, repairing and repairing services, tangible movable property leasing services or imported goods is13%; Sales of intangible assets (except land use rights, 9%), the tax rate is 6%; For export goods, the tax rate is 0;
Taxpayers transfer real estate, engage in real estate leasing, provide construction services and sell self-developed real estate (hereinafter referred to as four businesses), and the tax rate is 9%.