Tax rate (4 types):13%; 9%; 6%; 0%.
Collection rate (2 types): 3%; 5%。
Among them, the tax rate is applicable to ordinary taxpayers. The collection rate is applicable to small-scale taxpayers and specific taxable behaviors, and ordinary taxpayers can also choose to calculate VAT at the collection rate.
Levy rate: 3% is applicable to most taxable activities, and the sales of fixed assets can be reduced by 2%. Taxable acts related to real estate sales and leasing shall be subject to a levy rate of 5%. It is worth noting that for services such as labor dispatch, human resource outsourcing and security protection, ordinary taxpayers can also choose a 5% levy rate to calculate VAT, which is very beneficial to these industries that lack input invoices.
Extended data
General VAT taxpayers have issued VAT invoices according to the original applicable tax rates of 16% and 10% before the VAT rate adjustment. In case of sales discount, suspension or return, they need to issue red-ink invoices. And issue red-ink invoices at the original applicable tax rate. If there is an error in invoicing and it needs to be reissued, the red-ink invoice shall be issued at the original applicable tax rate, and then the correct blue-ink invoice shall be reissued.
If taxpayers need to re-issue VAT invoices for VAT taxable sales that have not been invoiced before the VAT rate adjustment, they shall re-issue them according to the original applicable tax rates of 16% and 10%. It should be noted that taxpayers still have taxable sales behavior without issuing VAT invoices before the tax rate adjustment in 20 18. If VAT invoices need to be issued, they should be reissued according to the original applicable tax rates of 17% and1%.
People's Network-the most complete and practical! 20 19 latest vat rate table
People's Daily Online-VAT rate is adjusted from 16% to 13% and from 10% to 9%.