1, tax base reduction is realized by directly reducing the tax base. Specifically, it includes the threshold, exemption amount, project deduction and intertemporal carry-over;
2. Tax rate reduction, that is, tax reduction and exemption by directly reducing the tax rate. Specifically, it includes re-determining the tax rate, choosing other tax rates, zero tax rate and other forms;
3. Tax relief, that is, by directly reducing the tax payable. Specifically, it includes full exemption, half levy, approved reduction rate, tax credit and other tax reductions.
Scope of value-added tax collection
1. Sales and import of goods: Goods refer to tangible movable property, including electricity, heat and gas.
2. The sale of intangible assets refers to the sale of technology (including patented technology and non-patented technology), trademarks, copyrights and goodwill; The right to use natural resources, including land use rights, sea area use rights, exploration rights, mining rights, water intake rights and other natural resources use rights; Other equity intangible assets.
3. Real estate sale refers to the sale of buildings; Structures, including roads, bridges, tunnels, dams and other structures; If the land use right occupied by buildings and structures is transferred at the same time, value-added tax shall be paid according to the sale of real estate.
4, sales processing, repair and replacement services:
(1) Processing refers to the entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures the goods according to the requirements of the entrusting party and collects the processing fee.
(2) Repair and replacement refers to the business of accepting the entrustment to repair damaged and incomplete commodities to restore them to their original state and function.
5. Sales services: transportation services, postal services, telecommunications services, construction services, financial services, modern services and life services.
6, regarded as sales:
(1) consignment business; Taxpayers with more than two institutions and unified accounting transfer goods from one institution to another for sale;
(2) Taxpayers use the goods produced by themselves or commissioned for processing for collective welfare, personal consumption, investment, distribution and gift; Taxpayers use the purchased goods for investment, distribution and gift.
Legal basis:
People's Republic of China (PRC) Income Tax Law
Article 9
For the public welfare donation expenses incurred by the company, it is allowed to deduct the part of the total annual profit that is less than 12% when calculating the taxable income; If the total annual profit exceeds 12%, it is allowed to be deducted when calculating taxable income within three years after carry-over.