General taxpayers (the sales of education and training services for 12 months are more than 5 million yuan) are subject to the VAT rate of 6%, and small-scale taxpayers (the sales of education and training services for 12 months are less than 5 million yuan) are subject to the VAT rate of 3%.

Education consulting company, after the reform, the tax rate is 6%, and small-scale taxpayers apply 3%.

The general taxpayer applies the value-added tax rate, and the taxation method is the general taxation method.

Taxable amount = current output tax-current input tax

Small-scale taxpayers apply the rate of VAT collection (3%), and the tax calculation method is simple. that is

Taxable amount = sales × collection rate

Extended data:

value-added tax

1. Selling or importing unlisted goods? VAT rate, Article 1 stipulates: "Taxpayers selling or importing goods, except as stipulated in Items (2) and (3) of this Article, the tax rate is 16%."

Second, processing, repair and replacement services? VAT rate, Article 4 stipulates: "Taxpayers provide processing, repair and replacement services at the rate of 17%.

Iii. 13% of agricultural products include plants and animals.

4. Grain and edible vegetable oil 13% of grain includes rice; Rice; Soybean; Wheat; Miscellaneous grains; Fresh sweet potato, dried sweet potato, sweet potato powder; Processed flour (except all kinds of fancy flour) starch does not belong to the scope of agricultural products, and value-added tax should be levied at 17%. Edible vegetable oil includes edible oil extracted from plants and mixed oil produced from plants.

5. Other goods 13% include tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films and other goods specified by the State Council.

6. Export goods for sale? Crude oil, diesel oil, foreign aid export goods, natural bezoar, musk, copper and copper-based alloys, platinum, sugar, newsprint and other national regulations will not be refunded.

Under normal circumstances, it should be included in the intangible assets account and then amortized.

Expenditure follow-up expenses

Borrow: management fee

Loans: bank deposits

If the product purchase price increase is paid, it will be recorded in the product purchase cost; If the payment is an advertising fund, then

Debit: sales expenses

Loans: bank deposits

References:

Baidu encyclopedia-tax rate