1. Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36): Annex1Implementation Measures for the Pilot Project of Changing Business Tax to VAT;
Article 15 VAT rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16 The collection rate of value-added tax is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Two, the tax rate of construction services has the following five situations:
1. General taxpayers can choose to apply the simple tax calculation method to the construction services provided by the contractor. The provision of construction services in the form of contractors here refers to the construction services that the construction party collects labor costs, management fees or other expenses without purchasing the materials needed for the construction project or only purchasing auxiliary materials.
2. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A for this project. The project provided by Party A here refers to the construction project in which the contractor purchases all or part of the equipment, materials and power.
3. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by old construction projects.
Old building projects refer to:
(1)20 16 The construction project with the contract commencement date indicated in the construction permit before April 30th;
(2) A construction project that has not obtained building construction permits before April 30, 2065438+06, and the commencement date is indicated in the construction project contract.
Extended data:
Changing business tax to value-added tax, referred to as changing business tax to value-added tax, refers to changing taxable items that previously paid business tax to value-added tax. The biggest feature of camp reform is to reduce double taxation, which can promote the society to form a better virtuous circle and help enterprises reduce tax burden.
Value-added tax only pays taxes on the value-added part of products or services, which reduces the link of repeated tax payment. This is an important decision made by the CPC Central Committee and the State Council according to the new situation of economic and social development and the overall arrangement of deepening reform. The purpose is to speed up the reform of the fiscal and taxation system, further reduce corporate taxes, mobilize the enthusiasm of all parties, promote the development of service industries, especially high-end service industries such as science and technology, promote the upgrading of industry and consumption, foster new kinetic energy, and deepen supply-side structural reform.
References:
Measures for the implementation of the pilot reform of business tax to value-added tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)