Generally speaking, the value-added tax rate of commodity sales is usually 13%, 9%, 6% or zero, which depends on the types of commodities and tax laws. For the service industry, the tax rate may be different. For example, some service industries may apply the 6% VAT rate. In addition, some specific goods or services, such as agricultural products and books, may enjoy preferential tax policies.
Please note that the specific tax rate may vary according to different regions, industries, goods or services. Therefore, when issuing invoices, it is necessary to determine the applicable tax rate according to the provisions of the tax law and the actual situation.
At the same time, when issuing invoices, enterprises or individuals also need to abide by relevant tax laws and regulations to ensure the legitimacy and accuracy of invoices. In case of any doubt or uncertainty, it is recommended to consult local tax authorities or professional tax personnel to ensure compliance with tax laws and avoid possible tax risks.
To sum up:
The invoice tax rate varies according to the type of goods or services and the provisions of the tax law. When issuing invoices, we should determine the applicable tax rate according to the actual situation and abide by relevant tax laws and regulations. If in doubt, it is recommended to consult the local tax authorities or professional tax personnel.
Legal basis:
People's Republic of China (PRC) value-added tax law
Article 5 provides that:
Where a taxpayer makes taxable sales, the value-added tax levied shall be calculated according to the sales amount and the tax rate stipulated in this Law, which is the output tax. Output tax calculation formula: output tax = sales amount × tax rate.
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 2 provides that:
VAT rate:
(1) Taxpayers selling goods, processing, repair and replacement services, tangible movable property leasing services, and imported goods, except as provided for in Items 2, 4 and 5 of this Article, have a tax rate of 13%.
(2) Taxpayers selling transportation, postal services, basic telecommunications, building construction, real estate leasing services, selling real estate, transferring land use rights, selling or importing the following goods, except as provided for in Items 4 and 5 of this Article, the tax rate is 9%:
1. Agricultural products, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feed, fertilizer, pesticide, agricultural machinery, plastic film.
(3) Taxpayers selling labor services and intangible assets shall be taxed at a rate of 6%, except as provided for in items 1, 2 and 5 of this article.
(four) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.