What is the tax payment point of ordinary taxpayers?

The general taxpayer's tax rate is divided into four grades, which are 17%, 1 1%, 6% and 0% from high to low. Different industries apply different tax rates, so even ordinary taxpayers and enterprises of different sizes may apply different tax rates.

The tax rates of 1 and 17% are applicable to enterprises that sell or import goods (except listed goods) and provide processing, repair and replacement services.

2. The tax rate of13% is applicable to grain, edible vegetable oil, fresh milk, tap water, heating, cold air, hot gas, coal gas, liquefied petroleum gas, natural gas, biogas and coal products for residents. In addition, the tax rate of 13% is also applicable to books, newspapers, magazines, feed, fertilizers, pesticides, agricultural machinery (whole machine) and agricultural films. Agricultural products, audio-visual products, electronic publications, dimethyl ether and other goods stipulated by the State Council also belong to the tax rate of 13%.

The tax rate of 3.0% is applicable to export goods.

4. The tax rate of11%is applicable to transportation, including land (including railway), waterway, aviation and pipeline transportation services, as well as universal postal services, special postal services and other postal services.

The tax rate of 5.6% is applicable to modern service industries, including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, forensic consulting services, radio, film and television services, etc.

What is the formula for calculating the tax payable by ordinary taxpayers?

1, tax payable = output tax-input tax;

2. Output tax amount = income excluding tax multiplied by applicable VAT rate;

3. Tax-free income = tax-included income /( 1+ VAT applicable tax rate).