It depends on what the main business of this limited company is. If it is a business stipulated in the business tax regulations, the applicable tax rates are 3%, 5% and 5%-20%. For commercial, processing and repair manufacturing industries, the applicable tax rates are 13% and 17% respectively. If it is a small-scale taxpayer, the tax rate of 3% applies.
Scope of application of general taxpayer tax rate
1. The applicable industry of general taxpayer's 0% levy rate is import and export goods;
Second, the applicable industries of the general taxpayer's 6% levy rate include modern service industry, research and development and technical service industry, information technology service industry, cultural and creative service industry, logistics auxiliary service industry, forensic consulting service industry, radio, film and television service industry;
3. The applicable industries of the general taxpayer 1 1% levy rate include land transportation including railway, waterway transportation, air transportation, pipeline transportation services, universal postal services, special postal services and other postal services;
Four, the general taxpayer 17% levy rate is applicable to industries including selling or importing goods, providing processing, repair and replacement services, except for goods listed otherwise.
I hope the above questions can help you. If you have other legal questions, please consult a professional lawyer.
Legal basis: Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
Article 5 When a taxpayer sells goods or taxable services, the value-added tax calculated according to the sales amount and the tax rate stipulated in Article 2 of these Regulations and collected from the buyer shall be the output tax. Output tax calculation formula: output tax sales × tax rate.
Article 6 Sales amount refers to the total price and extra-price expenses charged by taxpayers to the buyers for selling goods or taxable services, but does not include the output tax that has been collected. Sales are calculated in RMB. Taxpayers who settle their sales in currencies other than RMB shall convert them into RMB for settlement.