4. value-added tax general taxpayer
(1) 17% basic tax rate for taxable services, the vast majority of sales or import of goods; (2) 13% of the low tax rate, including 1 grain, edible vegetable oil; (3) Heating, air conditioning, heat, gas, liquefied petroleum gas, natural gas, biogas and coal products for household use; 3 books, newspapers, magazines; 4 feed , fertilizers, pesticides, agricultural machinery (machine), plastic sheeting; 5 State Council and other goods, such as agricultural products (referring to a variety of animal and plant primary products), metal mining products (referring to the colored and black ore mining, ore and coal), non-metallic mining products. Small class or a specific product to access the tax department of the tariff lines.
(1) 17% basic tax rate for taxable services, the vast majority of sales or import of goods; (2) 13% of the low tax rate, including 1 grain, edible vegetable oil; (3) Heating, air conditioning, heat, gas, liquefied petroleum gas, natural gas, biogas and coal products for household use; 3 books, newspapers, magazines; 4 feed , fertilizers, pesticides, agricultural machinery (machine), plastic sheeting; 5 State Council and other goods, such as agricultural products (referring to a variety of animal and plant primary products), metal mining products (referring to the colored and black ore mining, ore and coal), non-metallic mining products. Small class or a specific product to access the tax department of the tariff lines.
5 small-scale taxpayers, tax rate: 4% commercial enterprises, industrial enterprises, 6%.
6. Tax liability is calculated
(1) the general taxpayer
The amount of tax payable = Output tax - Input tax
(2) small-scale taxpayers
Tax payable = taxable sales/(1 + tax rate) x tax rate
(1) the general taxpayer
The amount of tax payable = Output tax - Input tax
(2) small-scale taxpayers
Tax payable = taxable sales/(1 + tax rate) x tax rate
7. VAT invoices and the difference between an ordinary invoice
(1) VAT invoices generally only used by the Purchasing VAT general taxpayer, the taxpayer need to use small-scale, and only after approval by the tax authorities by the local tax authorities on behalf of the open; Ordinary invoices can be handled by the business activities and tax registration of the use of taxpayer Purchasing, did not apply for tax registration of the tax authorities for Purchasing taxpayers can use ordinary invoices.
(2) In addition to VAT invoices to purchase units and sales units, name of goods or services, goods or services the number and unit of measure, unit price and the price, billing unit, payee, invoice billing date with the contents of the ordinary, but alsoincluding the taxpayer tax registration number, excluding VAT amount for tax, VAT payable and other content; The invoice is not on general aspects of VAT.
(3) VAT invoices are four basic joint meeting, the first joint for the stub (for retained for future reference), the second one for the invoice (for buyers account), the third joint for the deduction (for the purchase of side of the tax certificate), the fourth joint to joint account (account for the seller); Ordinary invoices only triple, the first joint of stub, the second one for the invoice, accounting together for the third joint.
(4) VAT invoices both buying and selling is not only the collection and payment of vouchers, but also as the purchaser deduct the VAT certificate.
(1) VAT invoices generally only used by the Purchasing VAT general taxpayer, the taxpayer need to use small-scale, and only after approval by the tax authorities by the local tax authorities on behalf of the open; Ordinary invoices can be handled by the business activities and tax registration of the use of taxpayer Purchasing, did not apply for tax registration of the tax authorities for Purchasing taxpayers can use ordinary invoices.
(2) In addition to VAT invoices to purchase units and sales units, name of goods or services, goods or services the number and unit of measure, unit price and the price, billing unit, payee, invoice billing date with the contents of the ordinary, but alsoincluding the taxpayer tax registration number, excluding VAT amount for tax, VAT payable and other content; The invoice is not on general aspects of VAT.
(3) VAT invoices are four basic joint meeting, the first joint for the stub (for retained for future reference), the second one for the invoice (for buyers account), the third joint for the deduction (for the purchase of side of the tax certificate), the fourth joint to joint account (account for the seller); Ordinary invoices only triple, the first joint of stub, the second one for the invoice, accounting together for the third joint.
(4) VAT invoices both buying and selling is not only the collection and payment of vouchers, but also as the purchaser deduct the VAT certificate.
8. general taxpayer billing and collection tickets
(1) General taxpayers selling goods invoice, whether it is open invoices or ordinary invoices have to apply 17% or 13% of the VAT rate; if the buyer is a small-scale taxpayers shall be open regular invoices; the other hand, is dedicated to openinvoice; (2) the general taxpayer to obtain a copy of invoices for purchases of goods can be deducted. If the seller is a small-scale taxpayers, small-scale taxpayers shall be invited to apply for the tax authorities on behalf of open invoices, the VAT rate applicable to ordinary tax invoice, that is 4% or 6%, but output tax is due 17% or 13% according to the calculation, then there will be 13%, 12% or 9%, 7% of the losses, if the seller can price to offset the loss of this part, the general taxpayer is also possible.
(1) General taxpayers selling goods invoice, whether it is open invoices or ordinary invoices have to apply 17% or 13% of the VAT rate; if the buyer is a small-scale taxpayers shall be open regular invoices; the other hand, is dedicated to openinvoice; (2) the general taxpayer to obtain a copy of invoices for purchases of goods can be deducted. If the seller is a small-scale taxpayers, small-scale taxpayers shall be invited to apply for the tax authorities on behalf of open invoices, the VAT rate applicable to ordinary tax invoice, that is 4% or 6%, but output tax is due 17% or 13% according to the calculation, then there will be 13%, 12% or 9%, 7% of the losses, if the seller can price to offset the loss of this part, the general taxpayer is also possible.
9. small-scale taxpayers billing and ticket collector
(1) small-scale taxpayers selling goods invoice, the invoice issued ordinary general; if the other is the general taxpayer, the tax authorities in charge shall apply on behalf of the open invoices; (2) purchase of goods generally small-scale taxpayers will receive regular invoices, invoices directly if you receive an invoice in full accordance with the ordinary can be accounted for.
Since November 1, 2008, certain publications and paper stationery export tax rebate rate increase
(1) small-scale taxpayers selling goods invoice, the invoice issued ordinary general; if the other is the general taxpayer, the tax authorities in charge shall apply on behalf of the open invoices; (2) purchase of goods generally small-scale taxpayers will receive regular invoices, invoices directly if you receive an invoice in full accordance with the ordinary can be accounted for.
Since November 1, 2008, certain publications and paper stationery export tax rebate rate increase
1. paper stationery, in
the Customs commodity code Chapter 48, 4820100000 - 4821900000, mostly
paper stationery, before the export tax rebate of 5%, 7%, now increased
to 11% uniform.
2. publications in the Customs commodity code Chapter 49, 49011000 - 49040000, 49059100, 49059900, mostly for publication, before the tax rate of 11%, 13%, and now unified to 13%.
2. publications in the Customs commodity code Chapter 49, 49011000 - 49040000, 49059100, 49059900, mostly for publication, before the tax rate of 11%, 13%, and now unified to 13%.
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