Caishui [2065438+06] No.36 Measures for the Implementation of the Pilot Reform of Business Tax to VAT Article 15 VAT Rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. ?
Caishui [2065438+06] No.36 Measures for the Implementation of the Pilot Reform of Business Tax to VAT Article 16 The VAT collection rate is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Extended data:
Fixed assets valuation method:
1, and the pricing of fixed assets is subject to the original price. Because the sources of fixed assets are different, the original price is also different. The valuation of fixed assets should be handled according to the following principles. The fixed assets delivered by the construction unit shall be valued according to the value determined by the property list delivered by the construction unit.
2, self-built fixed assets, when completed, according to the actual cost; The purchased fixed assets shall be priced according to the purchase price plus packaging fees, transportation and miscellaneous fees, installation fees and paid taxes.
3. The evaluation value of imported equipment includes: the purchase price of the equipment, taxes and fees in the import link, domestic freight and miscellaneous fees, installation fees, etc. Fixed assets leased by means of financial leasing shall be based on the price determined in the lease agreement or contract, plus transportation fees, en-route insurance fees, installation and commissioning fees, interest expenses and exchange gains and losses before being put into use. Be valued.
4. The donated fixed assets shall be determined according to the amount listed in the invoice plus the transportation fee, insurance fee and installation and debugging fee paid by the enterprise. If there is no attached invoice, it shall be determined according to the market price of similar equipment; Fixed assets with surplus are valued at the full value of similar fixed assets.
5. The fixed assets accepted for investment shall be priced according to the reasonable price determined in the contract or agreement or the price determined according to the evaluation of the depreciation degree of assets.
6. If the original fixed assets are rebuilt or expanded, the balance shall be determined according to the original price of the fixed assets plus the expenses incurred during the renovation and expansion, minus the incomings of the fixed assets incurred during the renovation and expansion.
References:
Fixed assets tax-Baidu Encyclopedia