What industries are 6% and 1 1% VAT respectively?

1 1% tax rate: transportation, land (including railway) transportation, water transportation, air transportation and pipeline transportation services; Universal postal service, express postal service and other postal services.

6% tax rate: modern service industry? R&D and technical services, information technology services, cultural and creative services and logistics auxiliary services? Forensic consulting services, radio, film and television services.

Since July, 2065438 1, the related policies of degenerate VAT rate have been formally implemented, and all the goods originally sold or imported have been reduced to 1 1%. This adjustment will involve 23 categories of products such as agricultural products, natural gas, edible salt and books.

On March 28th, 20 18, the executive meeting of the State Council decided to reduce the value-added tax rate of manufacturing industries from 17% to 16%, and the value-added tax rates of transportation, construction, basic telecommunications services and agricultural products from 16544.

The applicable tax rates for taxpayers with extended information are: 17%, 13%, 1 1%, 6%, 0%, etc.

1. Applicable tax rate 17%: selling goods or providing processing, repair and repair services and importing goods. ? Provide tangible movable property rental services.

2. The tax rate of 1 3% is applicable to 2065438+July 20071,and the tax rate of 13% is changed to 1 1%.

3. Applicable tax rate 1 1%: providing transportation services.

4. Apply 6% tax rate: provide modern service industry services (except tangible movable property leasing services).

The tax rate of 5.0% is applicable to special businesses such as exporting goods.

References. References:

VAT-Baidu Encyclopedia