The gym invoice tax point is 6.
The VAT rates for some industries are as follows:
1. Providing transportation industry services, the tax rate is 9. ?
The income derived from ocean shipping companies engaged in voyage charter and time charter business, and air transport companies engaged in wet lease business, are taxed according to the transportation industry services, and the applicable tax rate is 10. ?
2. The tax rate for providing modern service industry services (excluding tangible movable property leasing services) is 6.
Some modern service industry services that are subject to the 6 tax rate include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, and authentication consulting services.
Extended information
The "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" stipulates:
Article 27: The input tax on the following items shall not be derived from sales Deductions from the amount of item tax:?
(1) Purchased goods, processing, repair and repair services, services, etc. used for tax items calculated under the simple tax calculation method, items exempted from value-added tax, collective welfare or personal consumption. Intangible assets and real property. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects. ?
Taxpayers’ social and entertainment consumption belongs to personal consumption. ?
(2) Purchased goods with abnormal losses, and related processing, repair and repair services or transportation services. ?
(3) Abnormal losses of purchased goods (excluding fixed assets) used for products in progress and finished goods, processing and repair services or transportation services.
Baidu Encyclopedia - Value-Added Tax Rate
Dazhou Municipal People's Government - Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax