1. According to Article 12 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [20 13] 106) and the Implementation Measures for Changing Business Tax to VAT, the VAT rate is: (3) Providing modern service industry services (except tangible movable property leasing services).
Second, the specific taxes:?
1, VAT, the tax rate is 5%. ?
2. Urban construction tax shall be paid according to actual conditions (business tax+value-added tax+consumption tax). According to the taxpayer's location, the tax rate is 7% in urban areas, 5% in counties and towns, and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in urban areas, counties or towns, the tax rate is 1%. ?
3. The surcharge for education is paid at 3% of the actual payment (business tax+value-added tax+consumption tax). ?
4. The local education surcharge is paid at 2% of the actual payment (business tax+value-added tax+consumption tax). ?
5. The water conservancy fund shall be paid according to the actual payment (business tax+value-added tax+consumption tax) 1%. ?
6. Stamp duty shall be charged at three ten thousandths of the lease contract amount. ?
7. Personal income tax (the tax rate is 1%-2%, which varies slightly from place to place) or corporate income tax (the statutory tax rate stipulated in the income tax law is 25%, domestic-funded enterprises and foreign-funded enterprises are the same, and the high-tech enterprises that need state key support are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%. )。 ?
Extended data:
Measures for the pilot implementation of changing business tax into value-added tax:
Article 15 VAT rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16 The collection rate of value-added tax is 3%, except as otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 21 The taxable amount of the general taxation method refers to the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable:
Taxable amount = current output tax-current input tax
When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.
Article 22 The output tax refers to the value-added tax calculated according to the sales amount and the value-added tax rate when the taxpayer has taxable behavior. Output tax calculation formula:
Output tax = sales × tax rate
Twenty-third sales of general tax methods do not include the output tax. If the taxpayer adopts the pricing method of combining sales amount and output tax amount, the sales amount shall be calculated according to the following formula:
Sales = sales including tax ÷( 1+ tax rate)
Article 24 Input tax refers to the value-added tax paid or borne by taxpayers when they purchase goods, processing, repair and replacement services, services, intangible assets or immovable property.
Article 25 The following input tax amount is allowed to be deducted from the output tax amount:
(1) The value-added tax indicated on the special invoices for value-added tax obtained from the sellers or providers (including the unified invoices for tax-controlled motor vehicle sales, the same below).
(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.
(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 65,438+03% indicated in the agricultural product purchase invoice or sales invoice. The calculation formula is:
Input tax = purchase price × deduction rate
The purchase price refers to the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid in accordance with the regulations.
The purchase of agricultural products, in accordance with the "agricultural products VAT input tax deduction pilot implementation measures" to deduct the input tax except.
(4) Value-added tax indicated on the tax payment certificate obtained from the tax authorities or withholding agents for purchasing labor services, intangible assets or real estate from overseas units or individuals.
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