VAT rate of small-scale companies

The tax rate standard for small-scale taxpayers of value-added tax is uniformly levied at the rate of 3%, but for some specific general taxpayers, the four tax rates of 6%, 5%, 4% and 3% are applicable. Value-added tax is a turnover tax based on the value-added of a commodity in the circulation process, which can be divided into production, consumption and income value-added tax.

For special VAT invoices issued or applied by small-scale taxpayers, the uniform tax rate is 3%. The collection rate of value-added tax is applicable to small-scale taxpayers and specific general taxpayers. Small-scale taxpayers are uniformly taxed at the rate of 3%; For some specific general taxpayers, the four tax rates of 6%, 5%, 4% and 3% are applicable. Specifically, the projects with a collection rate of 6% include tap water, electricity produced by small hydropower units, some building materials products and biological products; The projects with a collection rate of 5% are crude oil and natural gas jointly exploited by China and foreign countries; Items with a collection rate of 4% include consignment, pawn and auction items, and the sale of second-hand items; The items with a levy rate of 3% are single taxable services such as public transportation and other public transportation.

Difference between small-scale VAT taxpayers and ordinary taxpayers

(1) A general VAT taxpayer can issue a special VAT invoice of 17% when selling goods, and obtain a special VAT invoice of 17% or 3% when purchasing goods. When paying value-added tax, it is paid according to the difference between output tax and input tax, and the relative tax burden is low;

(2) Small-scale taxpayers can only entrust the tax authorities to issue 3% special VAT invoices when selling goods, and the special VAT invoices obtained by purchasing goods shall not be deducted. When paying VAT, the tax is calculated at the simple tax rate of 3% of sales revenue.

(3) Compared with ordinary VAT taxpayers, small-scale VAT taxpayers have the following two weaknesses:

1. When paying VAT, small-scale VAT taxpayers will pay the tax according to the simple tax rate of 3% multiplied by the sales revenue, while ordinary VAT taxpayers will pay less than 3% of the sales revenue after deducting the input tax from the output tax, which is far less than 3% in many enterprises.

2. Small-scale VAT taxpayers can only entrust the tax authorities to issue 3% special VAT invoices when selling goods, so many general VAT taxpayer enterprises will not choose to buy goods from small-scale VAT taxpayers, because general VAT taxpayers will cancel their business dealings with small-scale VAT taxpayers because they cannot get 17% special VAT invoices from small-scale VAT taxpayers to offset the sales tax, thus losing many customers of general VAT taxpayers; Therefore, from the long-term development of enterprises, enterprises must become general taxpayers of value-added tax if they want to achieve greater development and expand the larger market.

Legal basis:

The following items in the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax may be exempted from value-added tax:

1, seeds, seedlings, agricultural plastic films, organic fertilizer products, agricultural machinery, fertilizers, pesticides, feed and other agricultural means of production sold by agricultural (including planting, aquaculture, forestry, animal husbandry and aquaculture) production units and individuals, as well as self-produced primary agricultural products;

2. Processing transit goods;

3. The designated self-use equipment imported by the enterprise for the production of the products listed in the National Catalogue of High-tech Products formulated by the Ministry of Science and Technology of China, and the supporting technologies, accessories and spare parts imported with the equipment according to the contract;

4. Self-use equipment imported from loan projects of foreign governments and international financial organizations (unless otherwise stipulated by the state);

5. Software fees paid overseas by enterprises for introducing advanced technologies in the National Catalogue of High-tech Products formulated by the Ministry of Science and Technology of China;

6. Contraceptive drugs and devices;

7. Old books purchased from the society;

8. For the purpose of scientific research and teaching, scientific research institutions and schools designated by the state (mainly specialized scientific research institutions affiliated to provincial and ministerial units and institutions of higher learning that implement higher education) import scientific research and teaching supplies that cannot be produced in China or whose performance cannot meet the needs in a reasonable amount;

9 imported instruments and equipment directly used for agricultural scientific research and experiments;

10, imported materials and equipment donated free of charge by foreign governments and international organizations, and goods purchased free of charge in China by foreign governments and international organizations;

1 1. Natural persons, legal persons and other organizations outside China donate the imported materials directly used for poverty alleviation and charity to the donee free of charge according to regulations;

12. Teaching instruments, books and materials and general school supplies directly used in various vocational schools, high schools, junior high schools, primary schools and kindergartens donated by overseas donors free of charge according to regulations;

13, articles for the disabled imported according to national regulations;

14. Individuals sell their used items;

15, grain sold by state-owned grain purchasing and selling enterprises that undertake the task of grain storage, military grain operated by other grain enterprises, disaster relief grain and reservoir resettlement rations, and edible vegetable oil reserved by the government;

16, regulations on the production of military and police supplies by military enterprises, military enterprises, enterprises affiliated to public security and judicial departments and general enterprises;

17, artificial limbs, wheelchairs and orthoses for the disabled;

18, processing, repair and replacement services provided by individuals with disabilities;

19, which specifies products for comprehensive utilization of resources, including reclaimed water produced by taxpayers, rubber powder produced with waste tires as all production raw materials, retreaded tires and specific building materials (including bricks, blocks, ceramsite, wallboard, pipes, concrete, mortar, road manhole covers, road guardrails, refractories, refractories, insulation materials, etc.) with a proportion of not less than 30%. ).

20, the provisions of the sewage treatment service;

2 1, blood stations supply clinical blood for medical institutions;

22. Preparations produced and used by non-profit medical institutions;

23, small-scale taxpayers export goods, except for goods that are not refunded (exempted) by the state;

24. The daily value of daily necessities imported by border residents within the prescribed scope through mutual trade is less than 8,000 yuan per person, which can be exempted from import value-added tax.

From 25.20 12, 10 and 1, some fresh meat and egg products are exempted from value-added tax in circulation.