What does the tax rate of six points mean?

The 6-cent tax rate represents the special VAT invoice, which refers to the 6% tax rate special VAT invoice issued by general taxpayers for R&D and some modern service industries, such as technical services, information technology services, cultural and creative services, logistics auxiliary services and forensic consulting services.

The tax exemption rate is also called "zero tax rate". It refers to the tax rate expressed by zero for a certain taxpayer and a certain taxpayer in a specific link. Theoretically, zero tax rate is different from tax exemption. Tax exemption refers to exempting a taxable object and a taxpayer from their own burden, while the purchased goods or services are still tax-included.

The tax rate is zero. In this link, not only do taxpayers not pay taxes, but also the taxes transferred from the previous link should be refunded, so that the tax rate can be zero. But in practice, the meaning of zero tax rate is not strict in the use of different taxes.

For example, income tax often corresponds to the tax exemption of taxable income, which shows zero tax rate. Of course, there is no problem of income tax conversion. Another example is the adjustment tax on the investment direction of fixed assets. The investment project with zero tax rate only refers to the tax exemption of the investment project itself, and all kinds of goods and services purchased by it actually include tax, and the paid value-added tax will not be refunded.

What truly embodies the definition of zero tax rate theory is that the value-added tax applies zero tax rate to export products, that is, taxpayers can not only not pay the taxable amount of value-added tax in this link, but also refund the tax paid in the previous link.

legal ground

Fifteenth measures for the implementation of the pilot reform of business tax to value-added tax:

1. Taxpayers who have taxable behavior shall be taxed at a rate of 6% except as provided in Items 2, 3 and 4 of this Article.

2. Provide transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate and transfer land use rights, and the tax rate is 1 1%.

3. Providing tangible movable property leasing services at the tax rate of 17%.

4. The tax rate of cross-border taxable activities of domestic units and individuals is zero, and the specific scope shall be separately stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.