2. General taxpayers have three tax rates, western medicine and Chinese patent medicine are generally 16%, Chinese herbal medicine is 13%, and contraceptives are 0%.
3. Legal basis: According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Application of Zero Rate and Tax Exemption Policy for Taxable Services (Caishui [201]131), the summary explanation is as follows:
(1) Providing tangible movable property leasing services at the tax rate of 16%.
Note: This article is about the provision of tangible movable property leasing services and the application of VAT rate.
(1) Tangible movable property lease, including tangible movable property financing lease and tangible movable property operating lease.
② Bare leasing business by sea and dry leasing business by air belong to tangible movable property business leasing, and the applicable tax rate is basic VAT rate 17%.
(2) Provide transportation services at the tax rate of 1 1%.
Note: This article specifies the applicable VAT rate for transportation services.
The income obtained by ocean shipping enterprises engaged in journey leasing and time leasing business and air transport enterprises engaged in wet leasing business shall be taxed according to transportation services, and the applicable tax rate is 10%.
(3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%. [3]?
Note: This article is the provision that the VAT rate is applicable to the provision of some modern service industries (except tangible movable property leasing services).
Some modern service industries to which the 6% tax rate applies include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services and forensic consulting services.
(4) Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, with a tax rate of zero.
Extended data
Provisions on exemption of drugs from value-added tax in pharmacies:
Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following seven items shall be exempted from value-added tax:
1. Self-produced agricultural products sold by agricultural producers;
2. Contraceptive drugs and devices;
3. Old books;
4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
5. Imported materials and equipment provided free of charge by foreign governments and international organizations;
6. Disabled persons' organizations directly import articles for the disabled;
7. Goods sold for your own use.
In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.
References:
Baidu Encyclopedia-VAT rate