1. According to Article 12 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [20 13] 106) and the Implementation Measures for Changing Business Tax to VAT, the VAT rate is: (3) Providing modern service industry services (except tangible movable property leasing services).
Second, the specific taxes:?
1, VAT, the tax rate is 5%. ?
2. Urban construction tax shall be paid according to actual conditions (business tax+value-added tax+consumption tax). According to the taxpayer's location, the tax rate is 7% in urban areas, 5% in counties and towns, and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in urban areas, counties or towns, the tax rate is 1%. ?
3. The surcharge for education is paid at 3% of the actual payment (business tax+value-added tax+consumption tax). ?
4. The local education surcharge is paid at 2% of the actual payment (business tax+value-added tax+consumption tax). ?
5. The water conservancy fund shall be paid according to the actual payment (business tax+value-added tax+consumption tax) 1%. ?
6. Stamp duty shall be charged at three ten thousandths of the lease contract amount. ?
7. Personal income tax (the tax rate is 1%-2%, which varies slightly from place to place) or corporate income tax (the statutory tax rate stipulated in the income tax law is 25%, domestic-funded enterprises and foreign-funded enterprises are the same, and the high-tech enterprises that need state key support are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%. )。 ?
Extended data:
Ordinary invoice code is 12 Arabic numerals. Arranged from left to right:
The number 1 is the code of State Taxation Bureau and Local Taxation Bureau, the number 1 is the State Taxation Bureau, the number 2 is the Local Taxation Bureau, and the number 0 is the General Administration.
The 2 nd, 3 rd, 4 th and 5 th digits are area codes (prefecture-level), which are subject to the unified national administrative codes, and the General Administration is 0000.
The 6th and 7th digits are year codes (for example, 04 stands for 2004).
The eighth place is the unified industry code, in which the national tax industry is divided into: 1 industry, 2 commerce, 3 processing and repair industry, 4 acquisition industry, 5 hydropower industry and 6 others; Classification of local tax industry: 1 transportation industry, 2 construction industry, 3 finance and insurance industry, 4 post and telecommunications industry, 5 culture and sports industry, 6 entertainment industry, 7 service industry, 8 intangible assets transfer industry, 9 sale of real estate, 0 means other.
The 9th and 10 are detailed industry invoice codes, and the unified invoices of all industries are arranged in the order of names. In order to make rational use of code resources, the 9th and 10 codes of the national tax invoice code in our province are used in sections, where: 0 1-29 represents the uniform invoice code of the industry, and more than 30 digits represent the coding rules of the invoice code of the company name.
The number 1 1 is the serial number of the invoice (where quota invoice is the face value code, which is divided into 9 categories in descending order). The Arabic numeral 1-9 means that 1 is 9 invoices, and 0 means 10 or more invoices.
The amount of 12 is the invoice amount code, in which: 1 stands for hundred-dollar version, 2 stands for thousand-dollar version, 3 stands for ten-thousand-dollar version, 4 stands for hundred-dollar version, 5 stands for million-dollar version, 6 stands for unlimited version, 7 stands for quota invoice, 8 stands for drum invoice, 9 stands for punch invoice and 0 stands for push invoice.
Baidu encyclopedia-service fee invoice