What does the percentage of points usually mean? For example, 3 points is 3% and 6 points is 6%.
If a small-scale VAT taxpayer issues a 3% ticket, the tax payable = taxable income *3%, and the tax payable is the tax payable to the tax bureau; Taxable income is tax-included income or tax-included income.
The first point is the value-added tax rate of 6%, which is the tax rate levied by modern service industry. Generally, it belongs to research and technical services, information technology services, cultural and creative services, logistics support services, visa consulting services, radio, film and television services. So three points and six points are different, and the scope and unit nature are different.
Generally speaking, the tax rates of special VAT invoices are as follows:
17%: general taxpayers sell goods or provide labor services or lease services (except the following special ones).
13%: sales of grain, edible vegetable oil, tap water, heating, cold air, hot gas, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural films and agricultural machinery (excluding agricultural machinery accessories).
1 1%: General taxpayers provide transportation services and basic telecommunications services.
6%: Other modern service industries
3%: Items collected by simple methods
0%: When selling goods or providing services (such as exporting goods), the specific tax rate is 0.
The VAT rate refers to the ratio of the total tax amount of VAT taxable products to the sales revenue. Because VAT is taxed according to the added value of taxable products, the tax burden of the same product must be consistent, so it is a major feature of VAT rate design to determine the applicable tax rate from the overall tax burden of taxable products. Generally, the value-added tax rate can be used together with the value-added tax deduction rate and taxed according to the value-added tax deduction method. Divided into 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26%, 30%, 43%.