If the enterprise is a small-scale taxpayer, the value-added tax should be determined according to the simple taxation method, and the tax rate is 3%. The adjustment of tax rate is decided by the State Council. This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development. The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
The scope of VAT taxation includes: goods sold or imported, services sold, services sold, intangible assets and real estate sold.
1. Goods sold or imported
The goods here mainly refer to tangible movable property. Of course, gas, electricity and heat are also included. When we sell goods, the purpose of transfer is to obtain ownership, not the right to use. This still needs attention.
The VAT rate of goods sold or imported is 13% or 9%.
2. Selling services
Labor service refers to repair, repair and processing services. The sales service VAT rate is 13%.
Value-added tax is needed not only for selling goods, but also for providing paid services. Of course, processing here refers to entrusted processing; And maintenance is mainly to restore the original function of goods that can't work. Such as car maintenance.
3. Sales service
Services include transportation services, construction services and living services. The VAT rates involved in selling services are 13%, 9% and 6%.
The scope of sales services is still relatively wide. Sales services mainly come from "camp reform". These sales services, which were originally required to pay business tax, began to pay value-added tax after the "reform of the camp".
4. Selling intangible assets
The sale of intangible assets refers to the economic activity of transferring the right to use or ownership of intangible assets. Our common intangible assets are trademarks, technologies and other beneficial intangible assets. Specifically, other beneficial intangible assets include franchise, distribution right, portrait right and naming right.
The tax rate for selling intangible assets is 6% or 9%.
Step 5 sell real estate
Real estate refers to the ownership of real estate. Common real estate includes buildings, buildings, etc. For example, the property we buy also has to pay VAT.
In addition, when the land use right is transferred with the building, the value-added tax should also be paid according to the "sale of real estate". When selling real estate, the applicable VAT rate is 9%.
To sum up, it is Bian Xiao's answer about the value-added tax rate of intangible assets, hoping to help you.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 2 VAT rate
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1。 Agricultural products such as grain, edible vegetable oil and edible salt;
2。 Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products;
3。 Books, newspapers, magazines, audio-visual products and electronic publications;
4。 Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film;
5。 Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.