What is the ordinary invoice tax rate of ordinary taxpayers?

At present, the VAT rates of 17%, 13%, 1 1% and 6% are applicable to ordinary taxpayers according to different industries.

1. According to the basic principle of determining the value-added tax rate, China's value-added tax has set a basic tax rate and a low tax rate, and the export goods also have a zero tax rate.

(1) basic tax rate

Taxpayers selling or importing goods, except those listed, have a tax rate of17%; The tax rate for those who provide processing, repair and replacement services is also 17%. This tax rate is usually called the basic tax rate.

(2) Low tax rate

Taxpayers selling or importing the following goods have a tax rate of 13%. This tax rate is usually called low tax rate.

1. cereals and edible vegetable oils.

2. Tap water, heating, cold water and hot water; Coal gas, liquefied petroleum gas, natural gas, biogas, residential coal products.

3. Books, newspapers and magazines.

4. Feed, fertilizer, pesticide, agricultural machinery, plastic film.

5. Agricultural products.

6. Metal ore mining and mineral processing products.

7. Non-metallic mineral mining and dressing products.

8. Audio-visual products and electronic publications (from 1, since 2007).

9. Dimethyl alcohol (from July 2008 1) and salt (from September 2007 1).

10. Other goods specified by the State Council.

2. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Application of Zero VAT Rate and Tax Exemption Policy to Taxable Services (Cai Shui [201]1), the summary is as follows:

(1) Providing tangible movable property leasing services at the tax rate of 17%.

Note: This article is about the provision of tangible movable property leasing services and the application of VAT rate.

(1) Tangible movable property lease, including tangible movable property financing lease and tangible movable property operating lease.

② Bare leasing business by sea and dry leasing business by air belong to tangible movable property business leasing, and the applicable tax rate is basic VAT rate 17%.

(2) Provide transportation services at the tax rate of 1 1%.

Note: This article specifies the applicable VAT rate for transportation services.

The income obtained by ocean shipping enterprises engaged in journey leasing and time leasing business and air transport enterprises engaged in wet leasing business shall be taxed according to the labor service of the transportation industry, and the applicable tax rate is 1 1%.

(3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%.

Note: This article is the provision that the VAT rate is applicable to the provision of some modern service industries (except tangible movable property leasing services). Some modern service industries to which the 6% tax rate applies include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services and forensic consulting services.

(4) Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, with a tax rate of zero.

Note: This article provides zero tax rate for taxable services.

The implementation of zero tax rate for taxable services means that taxable services can enter the international market at a price excluding tax, thus improving the international competitiveness of export service enterprises in this city and creating conditions for the in-depth development and going out of modern service industries. This is of great significance to adjust and improve China's export trade structure, especially to promote the export of service trade.

② The specific scope of taxable services with zero tax rate, including international transportation services provided by units and individuals in pilot areas, R&D services and design services provided to overseas units, is subject to zero VAT rate.

Among them, international transportation services refer to:

A. take passengers or goods out of the country.

B. transporting passengers or goods from abroad to China.

C. transporting passengers or goods abroad.

At the same time, the design services provided to overseas units do not include the design services provided to domestic real estate.

Extended data

Proportional tax rate

That is to say, the same tax rate is stipulated for the same tax object, regardless of the amount. China's value-added tax, business tax, urban maintenance and construction tax, corporate income tax, etc. Adopt proportional tax rate. ?

Proportional tax rate can be divided into three specific forms in application: single proportional tax rate, differential proportional tax rate and amplitude proportional tax rate.

Single proportional tax rate refers to the application of the same proportional tax rate to all taxpayers of the same tax object.

Differential proportional tax rate refers to the application of different proportional taxes to different taxpayers of the same tax object. Specifically, it is divided into the following three forms:

Product differential proportional tax rate: different products apply different proportional tax rates, and the same product applies the same proportional tax rate. Such as consumption tax, customs duties, etc.

Industry differential proportional tax rate: that is, different industries apply different proportional tax rates, and the same industry applies the same proportional tax rate. Such as business tax.

Regional differential proportional tax rate: that is, different regions apply different proportional tax rates, and the same region adopts the same proportional tax rate. Such as urban maintenance and construction tax.

Range proportional tax rate means that for the same tax object, the tax law only stipulates the lowest tax rate and the highest tax rate, and each region determines the specific use tax rate within this range.

national tariff

Fixed tax rate is a special form of tax rate. It stipulates a fixed tax amount according to the unit of measurement of the tax object, not according to the proportion of the tax object, so it is also called fixed tax amount, which is generally applicable to taxes levied according to the quantity. Its advantages are: quantity collection, not ad valorem collection, which is conducive to encouraging taxpayers to improve product quality and packaging, and the calculation is simple. However, because the provisions of tax amount are divorced from price changes, when prices rise, the national fiscal revenue cannot grow in step with the growth of national income, and when prices fall, it will limit taxpayers' enthusiasm for production and operation. In specific applications, it is divided into the following categories:

(1) Regional differential tax amount: In order to take care of the differences in natural resources, production level and profitability in different regions, different tax amounts are formulated according to the different situations of economic development in different regions;

(2) Scope tax: that is, the central government only stipulates a tax scope, and each place determines an implementation amount within the scope stipulated by the central government according to the actual situation in the region;

(3) Classified and graded tax amount: Taxpayers are divided into several categories and grades, and the corresponding tax amount is stipulated from low to high. The tax with high grade is high, and the tax with low grade is low, which has the nature of progressive tax.

References:

Baidu tax rate encyclopedia