Some key points of 202 VAT special invoice

VAT invoices include special invoices and ordinary invoices, and there are many differences between them. Generally speaking, the tax rates of ordinary invoices are 5% and 3%, and special invoices include 13%, 9% and 6%, which are applicable to different business types, as follows:

1. The tax rate of special VAT invoice is 13%.

1. This tax rate is applicable to general sales or imports of goods and provision of services. "General" mainly refers to businesses that are not stipulated in the policy documents and are subject to 9% and 6% tax rates.

2. VAT reform project-tangible movable property leasing service.

2. The tax rate of special VAT invoice is 9%.

1. Selling or importing special goods, including:

(1) Agricultural products such as grain, edible vegetable oil and edible oil.

(2) Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products.

Books, newspapers, magazines, audio-visual products and electronic publications.

(4) Feed, fertilizer, pesticide, agricultural machinery and plastic film

2. Tax rates of 6% and 9% are applicable to the camp reform project, and the tax rate of 9% specifically includes:

(1) Transportation services (water, land and air transportation and pipeline services, etc. )

(2) Postal services

(3) Basic services in telecommunication services

(4) Construction services (engineering services, installation services, repair services, decoration services, etc.). )

(5) Selling real estate

(6) Real estate leasing

(seven) the transfer of land use rights

3. The tax rate of special VAT invoice is 6%.

The tax rate of 6% is mainly used for the reform of the camp, including:

(1) financial services (loans, direct charge financial services, insurance services and transfer of financial products)

(2) Value-added services in telecommunications services

(3) Modern service industry (R&D and technology, information technology, cultural creativity, logistics assistance, forensic consulting, radio, film and television, business assistance, etc.). )

(4) Life services (cultural services, education and medical care, tourism and entertainment, catering and accommodation, daily life of residents, etc.). )

(5) Sale of intangible assets (transfer of technology, trademark, copyright, goodwill, natural resources and other intangible assets)

abstract

It can be seen that the tax point of special VAT invoices varies with the nature of business, and the tax rate of 13% is applicable to general goods sales and services; For some special commodities, the tax rate of 9% applies; For the reform of the camp, the tax rate of 9% or 6% applies.