How to calculate the number of tax points for special fares

According to different businesses, special VAT invoices are currently divided into four tax rates: 13%, 9%, 6% and 0%.

According to different businesses, special VAT invoices are currently divided into four tax rates: 13%, 9%, 6% and 0%. 13% tax rate is general goods, 9% tax rate is special goods, 6% tax rate is mainly for the service of camp reform, and 0% tax rate is mainly for export business.

The value-added tax rate is the ratio of the value-added tax amount to the sales of goods or taxable services, and it is the scale for calculating the value-added tax amount of goods or taxable services. The current value-added tax in China belongs to the proportional tax rate, which is divided into three tax rates of 13%, 9% and 6% and two tax rates of 5% and 3% according to taxable behavior.

(1) The taxpayer sells or imports goods at a tax rate of 13%, except as stipulated in the second and third items below.

(2) Taxpayers sell or import the following goods at a tax rate of 9%: 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, chemical 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 13%. Taxpayers also engage in goods or taxable services with different tax rates.

tax payer

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, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting.