Measures for the implementation of the pilot reform of business tax to value-added tax in transportation industry and some modern service industries
Logistics auxiliary services, including aviation services, port and dock services, freight passenger station services, salvage services, freight forwarding services, customs declaration services, warehousing services and loading and unloading services.
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on the Application of Low VAT Rate and Simple VAT Collection Measures for Some Goods;
From June 5438+1 October1day, 2009, we will continue to implement the following preferential policies for collecting value-added tax in a simple way, and the input tax shall not be deducted. The tax basis for taxpayers to sell goods or provide taxable services is their sales.
The tax basis of imported goods is the prescribed taxable value composition. Consignment of consigned goods, dead goods and duty-free goods retail in duty-free shops approved by authorized departments in the State Council or the State Council: 4% will be levied temporarily according to the simplified method.
Extended data:
The scope of levying VAT instead of business tax is as follows:
I. Scope of solicitation
The change from business tax to value-added tax mainly involves transportation and some modern service industries;
Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.
Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
The second is to change the business tax to the value-added tax rate.
According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0.
In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively.
Baidu Encyclopedia-VAT