From July of 20 17 and 1 year, the structure of VAT rate will be simplified and the VAT rate of 13% will be cancelled. The applicable tax rates for general taxpayers are: 13%, 9%, 6%, 0%, etc. The tax rate of 13% is applicable to selling goods or providing processing, repair and replacement services and importing goods. Provide tangible movable property rental services.

To provide modern service industry services (except tangible movable property leasing services), the tax rate of 6% is applicable. Special businesses such as 0% tax rate and export goods are applicable. The collection rate of small-scale taxpayers is 3%.

Extended data:

The requirements for VAT payment are as follows:

1. If the export goods are subject to tax refund (exemption), the taxpayer shall go through the export formalities with the customs, and report the tax refund (exemption) of the export goods to the competent tax authorities on a monthly basis within the specified reporting period for export tax refund (exemption).

2, domestic units and individuals cross-border sales of labor services and intangible assets have tax refund (exemption) provisions, should be reported to the competent tax authorities on schedule for tax refund (exemption). The specific measures shall be formulated by the competent departments of finance and taxation of the State Council.

3. The tax payment period of VAT is 1, 3, 5, 10, 15, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.

Baidu Encyclopedia-VAT