How to divide 13 tax rate and 17 tax rate?

Simplified collection rate of general taxpayers: 17%,13%; Small scale taxpayers: 6% or 4%; Export goods are subject to zero tax rate.

The basic tax rate of 17% is applicable to general VAT taxpayers engaged in taxable activities, except for the following low taxes and exemptions. For special commodities such as cigarettes, alcohol and luxury goods, the tax burden is adjusted by adding consumption tax.

Low tax rate

In order to reduce the tax burden of some industries, in addition to the basic tax rate, a low tax rate of 13% is also stipulated. Commodities subject to low tax rates are: agricultural products; Residential heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products; Books, newspapers and magazines; Agricultural film for feed, chemical fertilizer, pesticide and agricultural machinery (excluding agricultural machinery accessories); Mining and dressing products of metallic and nonmetallic minerals and other goods specified by the State Council. Value-added tax The general taxpayer sells or imports the above goods, and the value-added tax is levied at the low tax rate of 13%.

Tax rate

The levy rate is applicable to small-scale taxpayers, among which the levy rate applicable to commercial small-scale taxpayers is 4%; For small-scale industrial taxpayers, the applicable levy rate is 6%, and the input tax shall not be deducted.

According to the Notice of the Ministry of Finance on the Value-added Tax Policy for Second-hand Goods and Used Motor Vehicles (Caishui [2002] No.29), since June 5438+ 10/day, 2002, taxpayers (whether ordinary taxpayers or small-scale taxpayers) have sold second-hand goods, and the value-added tax will be levied at a reduced rate of 4%, and then the value-added tax will be halved. Taxpayers who sell used motor vehicles, motorcycles and yachts for which consumption tax is levied, and the price exceeds the original value, shall be taxed at the rate of 4% and then subject to value-added tax by half; If the selling price does not exceed the original value, the value-added tax shall be exempted. Sales of used motor vehicles, motorcycles and yachts by used motor vehicle business units shall be taxed at the rate of 4%, and then the value-added tax shall be halved.

For tap water sold by water supply companies, according to the Notice on Value-added Tax Policy of Tap Water Industry issued by State Taxation Administration of The People's Republic of China on May 17, 2002, value-added tax is levied at the rate of 6%, but at the same time, the value-added tax indicated on the special invoice for value-added tax of tap water purchased by water supply companies can be deducted.

According to the Notice on Relevant Issues Concerning the Application of Provisional Regulations on Value-added Tax, Consumption Tax and Business Tax to Foreign-invested Enterprises and Foreign Enterprises (1the State Council Guofa (1994)10 on February 22, 1994), the crude oil and natural gas mined by Chinese-foreign cooperative oil (gas) fields are subject to VAT at a reduced rate of 5%.

Tax reduction or exemption

Article 16 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following eight items shall be exempted from value-added tax:

Agricultural products sold by agricultural producers.

Contraceptive drugs and appliances

ancient book

Imported instruments and equipment directly used for scientific research, scientific experiments and teaching.

Imported materials and equipment with free assistance from foreign governments and international organizations.

Processing, assembling and compensation trade imported equipment.

Articles for the disabled are directly imported by disabled organizations.

Goods sold and used by oneself.

In addition, those who fail to reach the threshold will also be exempted from VAT. The right to reduce VAT is in the State Council, and no region or department has the right to reduce VAT. However, the provincial tax bureaus can determine the applicable threshold according to the local actual situation within the prescribed scope.

In addition to the above-mentioned statutory tax exemption, with the approval of the State Council, the Ministry of Finance, State Taxation Administration of The People's Republic of China and other ministries have successively issued documents stipulating some new relief items, including:

Value-added tax is not levied on infrastructure units and processing plants and workshops affiliated to enterprises engaged in construction and installation business, as well as prefabricated components manufactured on the construction site, which are directly used in the construction projects of their own units or enterprises.

The business of selling master films, video tapes and audio tapes due to the transfer of copyright, and the business of selling computer software due to the transfer of proprietary rights of patented technology and non-patented technology are not subject to VAT.

If the copyright and ownership of computer software products registered by the National Copyright Administration are transferred at the time of sale, business tax will be levied, and value-added tax will not be levied.

The supply or exploitation of unprocessed natural water, such as reservoirs for agricultural irrigation and factories using groundwater for production, is not subject to VAT.

No value-added tax is levied on the income of the telecommunication department and its subordinate telephone directory companies from selling telephone directory business.

Military materials sold to the army and military police are exempt from value-added tax.

Steel, timber, cement, boilers and other goods. Production by enterprises affiliated to the military and armed police system, allocation or sales within the system, shall be exempted from value-added tax.

Special equipment, instruments and their parts imported by the army, armed police and military system units with the approval of the General Logistics Department and the Commission of Science, Technology and Industry for National Defense shall be exempted from import value-added tax.

Police dogs imported by armed police and public security departments are exempt from import value-added tax.

Prohibited items are exempt from VAT.

Processing, repair and replacement services provided by the disabled are exempt from value-added tax.

Special imported goods for the disabled are exempt from import value-added tax.

Building materials produced by waste residue are exempt from VAT.

Imported scientific research and teaching books and periodicals sold by China Book Import and Export Corporation to scientific research institutions and institutions of higher learning are exempt from value-added tax.

Rural power grid maintenance fees charged by rural power management stations are exempt from value-added tax.

Agricultural means of production such as plastic film, seeds, seedlings, chemical fertilizers, pesticides and agricultural machinery are exempt from value-added tax.

Fertilizers and pesticides imported within the national plan shall be exempted from import value-added tax.

State-owned grain enterprises that undertake the task of purchasing and storage sell grain, while other grain enterprises sell military grain, disaster relief grain, grain for reservoir resettlement and edible vegetable oil reserved by the government, which are exempt from value-added tax.

Blood for clinical use supplied by blood stations to medical institutions is exempt from VAT.

Preparations produced and used by non-profit medical institutions are exempt from value-added tax; For-profit medical institutions are exempt from value-added tax for 3 years.

Gold deposited by the People's Bank of China at the international market price is exempt from value-added tax.

Gold production and sales units sell gold (excluding AU9999, AU9995, AU999 and au 995；; ; Standard gold with specifications of 50g, 100g, 1kg, 3kg, 12.5kg) and gold ore (including associated gold) are exempt from VAT.

The member units of the gold exchange sell standard gold through the gold exchange, and the value-added tax is exempted if there is no physical delivery; For physical delivery, the tax authorities shall issue special invoices for value-added tax according to the actual transaction price, implement the policy of immediate collection and refund of value-added tax, and be exempted from urban maintenance and construction tax and education surcharge.

Imported gold (including standard gold) and gold ore (including associated ore) are exempt from import value-added tax.

Diamonds traded in Shanghai Diamond Exchange are exempt from VAT, while diamonds sold in the domestic market are not.

Imported diamonds directly entering the Shanghai Diamond Exchange are not subject to VAT at the import stage.

Grain, edible vegetable oil, vegetables, meat, poultry, eggs, condiments and canteen tableware provided by university logistics entities for university teachers and students canteens are exempt from value-added tax.

The export income of university logistics entities providing fast food to other universities shall be exempted from VAT.

Taxable products (excluding consumption tax taxable products) produced by school-run enterprises for teaching and scientific research in our school are exempt from value-added tax.

The State Council approved the establishment of China Cinda, Huarong, Great Wall, Dongfang and other four asset management companies and their branches accepted the bad debts of relevant state-owned banks. Where the borrower pays the principal and interest of the loan with goods, real estate, intangible assets, marketable securities and bills, it shall be exempted from the value-added tax payable by the asset company in selling or transferring the goods, real estate, intangible assets, marketable securities and bills and engaging in financial leasing business with goods and real estate.

The business of repairing freight cars by internal units of the railway system is exempt from value-added tax.

Sales of waste materials purchased by waste materials recycling business units shall be exempted from value-added tax.

Goods purchased in China with free assistance from foreign governments and international organizations are exempt from value-added tax.

Official articles imported from embassies and consulates in China, articles imported by diplomatic representatives for personal use, and articles imported by administrative and technical personnel of embassies and consulates within six months after their arrival shall be exempted from import value-added tax.

The ship repair business of COSCO Group is exempt from VAT.

Sports equipment and special clothing for competitions imported by national professional sports teams or donated or sponsored by international organizations and foreign countries shall be exempted from import value-added tax.

Income from resale of donated goods and transfer of assets by the Organizing Committee of the 29th Olympic Games shall be exempted from VAT.

Imported materials donated by foreign governments and international organizations for the 29th Olympic Games shall be exempted from import value-added tax and customs duties.

Non-trade documents, books, audio-visual and CD-ROMs related to the 29th Olympic Games, which are imported by the IOC, international individual sports organizations and other social organizations by post from abroad and do not flow into the domestic market, are exempted from import value-added tax and customs duties within a reasonable range. Non-trade planning and design schemes such as models, drawings, drawing boards, CD-ROMs of electronic documents, design descriptions and printed copies required for the construction of Olympic venues are exempt from import value-added tax and customs duties.

The equipment imported by general trade for the venue construction of the 29th Olympic Games, the fixed equipment inseparable from the venue facilities and the consumables directly used for the Olympic Games (such as competition balls) are exempted from import value-added tax and customs duties.

The income obtained by the IOC from China related to the 29th Olympic Games, as well as the compensation income and share income paid by the Chinese Olympic Committee to the Organizing Committee according to relevant agreements and contracts, shall be exempted from relevant taxes.

Sleepers and precast cement components processed and produced by the bid-winning processing enterprises in the construction of Qinghai-Tibet Railway are exempt from VAT.

The income from the auction organized by the government or the sale of materials donated by SARS by designated institutions shall be exempted from VAT.

Food, medicines, daily necessities and rescue tools donated by foreign organizations, enterprises and individuals to China are exempt from import value-added tax.

The value-added tax on urea products produced and sold by domestic enterprises was adjusted from 50% after the first levy to temporary exemption from value-added tax.

Commodities with daily value less than RMB 65,438+0,000 imported by border residents in border areas through mutual trade are exempt from import value-added tax.

Self-caught aquatic products and their processed products caught by fishing boats of offshore fishing enterprises on the high seas or in foreign waters are exempted from import value-added tax if they are shipped back to China for sale.

During the Ninth Five-Year Plan period, the imported aircraft (including leased aircraft) of airlines directly under CAAC and local airlines will be temporarily reduced by 6%.

Value-added tax will be levied on coal mine stone, cinder, oil shale, wind power generation and electricity produced by some new wall materials listed by the state by half.

The above list is only part of the relief project, not all.