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%.
What is the certification deduction process of special VAT invoices?
1. After obtaining the special VAT input invoice, it should be certified within 180 days, and the certified input invoice can be deducted. Now they are all from online certification. You go to the IRS website and download a software from online certification. Your IRS will give you a key to install, then scan the invoice and send it to the IRS through the scanner, and you will get a certification reply in a short time.
2. Only the certified invoice input tax party can deduct it. In addition, the deduction of non-VAT invoices, such as transport invoice (7% deduction), and the deduction of customs import VAT invoices cannot be directly in online certification, so data need to be collected. The method of collecting data is also to implant a general software for tax data collection under the website of the IRS, and copy the data with a U disk and take it to the IRS for tax deduction.
3. The tax declaration procedure is generally online now. However, the tax filing materials need to be sent to the tax bureau: (1) Generally, the tax filing starts at the beginning of each month (1 ~ 10), and the tax filing is very simple. Now, the tax control machine issues the invoice. Just insert the golden tax card into the computer connected with the tax control machine, open the billing software, and click the tax control copy. (2) Print out the list of input tax and sales invoice: when the certification is passed, print out the input, and print out the list of sales invoice from the tax control machine. (3) Fill in various statements according to the printed list, and at the same time have the accounting statements of the reporting month.
What are the special provisions on the scope of VAT collection?
1, tax item
(1) Confiscation of goods
If the confiscated goods are obtained by the business unit through auction and sold to the outside world, the value-added tax needs to be levied normally. Confiscated goods that need to be sold by designated units also need to pay VAT.
(2) Refund fee
The refund fee charged by taxpayers when refunding tickets needs to be invoiced according to "other modern service industries" and charged with value-added tax.
(3) Financial subsidy income
The financial subsidy income obtained by an enterprise is directly related to the sales behavior of the enterprise, so it is necessary to levy value-added tax. However, it should be noted that if the financial subsidy obtained by the enterprise has nothing to do with the sales behavior of the enterprise, there is no need to pay VAT.
2. Non-taxable items
(1) deposit interest
Of course, deposit interest is not only exempt from VAT, but also tax-free. But the provisions of value-added tax and individual tax are different. In terms of value-added tax, deposit interest is not levied, while in terms of individual tax, taxable items are only exempted in the later period.
(2) Insurance compensation
When we get insurance compensation, we don't need to pay VAT.
(3) Residential special maintenance funds
When we buy real estate, we don't need to pay value-added tax for the special maintenance fund for housing.
legal ground
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, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
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.
The adjustment of tax rate is decided by the State Council.