Tax payment method for individual industrial and commercial households: In general, the tax rate is 17%, except for the following circumstances:
1, sales of transportation, postal services, basic telecommunications and other goods, the tax rate is11%;
2. Unless otherwise agreed, the tax rate for taxpayers selling labor services and intangible assets is 6%;
3. Cross-border sales of services and intangible assets within the scope prescribed by the State Council, with a tax rate of zero;
4. Other circumstances.
legal ground
Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
VAT rate:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, and the tax rate is 1 1%.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.