What is the invoice tax rate for installing lamps in the property?

The tax rate for taxpayers selling or importing goods is 17%, except as provided in the second and third items below.

Taxpayers sell or import the following goods at the tax rate of 13%: tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feed, chemical fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.

Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

Taxpayers provide processing, repair and replacement services at a tax rate of 17%. Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates. If the sales volume is not accounted for separately, a higher tax rate shall apply. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Promoting the Reform of Changing Business Tax to VAT (Caishui [2 1 6] No.36): Annex1. Measures for the implementation of the pilot reform of business tax to value-added tax;

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.

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

(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

There are still many tax issues about the reform of property companies, and then sort out several hot issues.

Question 1: Does the residential parking fee of the property management company pay 6% VAT according to other life service industries or 1 1% VAT according to real estate leasing? If the parking fee is charged according to the real estate lease, can I apply for a simple charge?

(1) According to the provisions of the attachment of Caishui Document [2 1 6] No.361Implementation Measures for the Pilot Reform of Business Tax to Value-added Tax, parking service belongs to sales service /(6) modern service /5 rental service/business rental service, and vehicle parking service is subject to value-added tax as a real estate rental service. The applicable tax rate for real estate leasing of general VAT taxpayers is 1 1%.

(2) If the total sales of the company's service industry in 65438+February is less than 50,000 yuan, it may not be registered as a general taxpayer, and the value-added tax shall be paid according to the calculation of small-scale taxpayers. According to Article 4 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Interim Measures for the Administration of VAT Collection for Taxpayers Providing Real Estate Leasing Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16 and No.2 16), the collection rate is 5%.

(3) According to the provisions of Item 1 in Article 1 of the Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to Value-added Tax and Item 1 in Article 3 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16, the simple method can be selected to obtain the real estate leased by ordinary taxpayers before April 3, 2 16.