First, the business tax is changed to value-added tax

1, the change of business tax to value-added tax, referred to as the change of business tax to value-added tax, refers to the change of 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.

Second, the calculation rules of tax payable after the transformation

1. The special invoice issued by the tax authorities can be deducted from the output tax according to the tax types indicated on the invoice.

2. After the transformation, if the taxpayer is recognized as a small-scale taxpayer, the invoices of non-pilot taxpayers in other provinces and cities and this municipality obtained by taxpayers in the transportation industry and international freight forwarding business can be deducted from the sales amount according to the invoice amount.

3. Other industries, such as obtaining invoices from non-pilot taxpayers in other provinces and cities and this Municipality, which originally belong to the scope of business tax difference collection, can also deduct sales according to the invoice amount, but invoices obtained from pilot general taxpayers or pilot small-scale taxpayers in this Municipality cannot deduct sales.

Third, the tax rate grade.

1. According to the pilot scheme, on the basis of the current VAT rates of 17% and 13%, two low tax rates of 1 1% and 6% are added. In principle, the original preferential business tax policy will be continued for new pilot industries, transitional measures will be taken for specific industries, and zero tax rate or tax exemption policy will be implemented for service exports.

2, the implementation of four new industries:

Construction industry: general taxpayers levy 1 1% value-added tax; Small-scale taxpayers can choose the simple tax method to levy 3% value-added tax.

Real estate industry: real estate development enterprises levy 1 1% value-added tax; If an individual purchases a house for less than 2 years and sells it to the outside world, he shall pay VAT in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.

Life service industry: 6%. Tax-free items: foster care and education services provided by nurseries and kindergartens, and pension services provided by pension institutions, etc.

Financial industry: 6%. Tax-free items: interest income from small loans for farmers in financial institutions, national student loans, national debt and local government bonds, loans from the People's Bank of China to financial institutions, etc.