The VAT invoice tax rates are 17%, 1 1%, 6%, 3% and 0% respectively. Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply.
Special VAT invoices are only applicable to general taxpayers.
The specific tax rates are as follows:
The tax rates of 1 and 17% are applicable to the sale or import and export of goods and the provision of processing and repair services;
2. 13% tax rate and other applicable regulations of the State Council on grain, books, feed, agricultural products and resources;
3. The tax rate of 1 1% is applicable to transportation services, postal services, telecommunications services, construction services, financial leasing, leasing services, land use rights sales and real estate sales;
4, 6% tax rate, financial services, research and development and technical services, information technology services, cultural and creative services, logistics services, forensic consulting services, radio and television services, life services, intangible assets sales, etc. ;
5, 0% tax rate, applicable to export goods.
legal ground
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 10 The input tax of the following items shall not be deducted from the output tax:
(1) Goods, services, intangible assets and real estate purchased for simple taxation, exemption from value-added tax, collective welfare or personal consumption;
(two) abnormal losses of purchased goods and related labor and transportation services;
(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;
(four) other projects stipulated by the State Council. Article 11 Where a small-scale taxpayer generates taxable sales, it shall adopt a simple method to calculate the taxable amount according to the sales amount and the collection rate, and shall not deduct the input tax. Calculation formula of tax payable:
Taxable amount = sales * collection rate
The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.