According to the provisions of Article 15 of the Measures for the Pilot Implementation of Changing Business Tax to VAT:
1. Taxpayers have taxable activities, and the general tax rate is 6%.
2. Provide transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate and transfer land use rights, and the tax rate is 1 1%.
3. Providing tangible movable property leasing services at the tax rate of 17%.
4. The tax rate of cross-border taxable behavior of domestic units and individuals is zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
General taxpayers may choose to apply the simple tax calculation method when they have certain taxable behaviors stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, but once they choose, they may not change it within 36 months.
Extended data:
I. Classification
(1) The taxpayer sells or imports goods at a tax rate of 16%, except as stipulated in the second and third items below.
(2) Taxpayers sell or import the following goods at the tax rate of 10%: grain, edible vegetable oil, 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, agricultural products and other goods specified by the State Council.
(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(4) Taxpayers provide processing, repair and replacement services at a tax rate of 16%. Taxpayers also engage in goods or taxable services with different tax rates.
Second, taxpayers.
All units and individuals engaged in VAT taxable activities and withholding agents who are not engaged in VAT taxable activities but have the obligation to withhold and remit VAT are VAT taxpayers.
Before 1994, foreign-funded enterprises paid consolidated industrial and commercial tax, but they were not VAT taxpayers. However, after State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued the Notice on the Collection and Management of Foreign-related Tax Value-added Tax on October 6, 65438 (Guo Shui Fa [1993] 138),
As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable.
But the reality is that many taxpayers can't meet this requirement. Therefore, the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting. The specific criteria are as follows:
Production taxpayers, annual VAT taxable sales of 500,000 yuan; Wholesale, retail and other non-productive taxpayers, the annual VAT taxable sales of 800,000 yuan.
Baidu Encyclopedia-VAT rate