Why is the VAT rate of public utilities different, which is 13%? 6%? 17%?

Why is the VAT rate of public utilities different, which is 13%? 6%? 17%? 1. The VAT rate of water fee is 13%, and the VAT rate of electricity fee is 17%.

Two. Article 2 of the Provisional Regulations on Value-added Tax stipulates that the value-added tax rate is:

(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.

(2) The taxpayer sells or imports the following goods at the tax rate of 13%:

1. cereals and edible vegetable oils;

2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;

3. Books, newspapers and magazines;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.

Three, the new four major industries of value-added tax:

1, construction industry: general taxpayers levy 1 1% value-added tax; Old projects and small-scale taxpayers can choose the simple tax method to collect 3% value-added tax.

2. Real estate industry: real estate development enterprises levy 1 1% value-added tax; If an individual purchases a house for less than 2 years and sells it to the outside world, he shall pay VAT in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.

3. Life service industry: 6%. Tax-free items: child care services provided by nurseries and kindergartens, and old-age care services provided by old-age care institutions.

4. Financial industry: 6%. Tax-free items: interest income from small loans for farmers in financial institutions, national student loans, national debt and local debt, loans from the People's Bank of China to financial institutions, etc.

4. The levy rate of small-scale taxpayers is 3% except for the sale and lease of real estate.

1, the VAT rate for utilities is as follows: for ordinary taxpayers, the VAT rate for water charges is 13%, and that for electricity charges is 17%.

If it is a small-scale taxpayer, it is all 6%. 2. If you are a general taxpayer in Jiangsu, and water and electricity are used for production and life, you have to pay VAT at the rate of water 13% and electricity 17%.

2. If you are a general taxpayer in Jiangsu, and water and electricity are used for production and life, you have to pay VAT at the rate of water 13% and electricity 17%. If it is a small-scale taxpayer, it is all 6%. 2. If you are a general taxpayer in Jiangsu, and water and electricity are used for production and life, you have to pay VAT at the rate of water 13% and electricity 17%.

Why is the VAT rate of public utilities different? Is it 13? What is the VAT rate for water and electricity? 1. Electricity tariff rate 17%, and the power supply bureau also issues special invoices, which can be deducted by enterprises.

The general water fee is an ordinary invoice with a tax rate of 6%, but it is not a special ticket and has no deduction.

The value-added tax rate is the ratio of the value-added tax amount to the sales of goods or taxable services, and it is the scale for calculating the value-added tax amount of goods or taxable services.

Two. Basic classification of VAT rate:

(1) The taxpayer sells or imports goods at a tax rate of 17%, except as stipulated in the second and third items below. increment tax on land value

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

(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(4) 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.

What is the VAT rate for paying utilities?

9. In general, the applicable tax rate for hydropower is 17%. But after 20 18.5.0 1, it should be reduced to 16%.

Second, according to the "tax [200? 9 "file, the general taxpayer sales number.

The following products sold by yourself can be selected in a simple way.

Value-added tax is calculated and paid at the rate of 6%: 1, county level and county level.

Electricity produced by small hydro-generator sets. Small hydro-generator

Electric power unit refers to the installed capacity of various investors.

Small hydroelectric generating set with capacity less than 50,000 dry watts (including 50,000 kilowatts)

A little. If the enterprise chooses to apply the simple collection method, it shall not be deducted.

Input tax. However, you can issue your own special VAT invoice.

Coupon rate is 6%, and the buyer is also taxed at 6%.

Calculate the input tax deduction. Three, the sales of hot water 13%, pin

For the sale of industrial water (such as distilled water), a special invoice with the tax rate of 17% shall be issued.

Selling tap water to water companies belonging to general taxpayers.

VAT can be simply levied at the rate of 6%, or it can be

Issue a special invoice with a tax rate of 6%. However, the purchase shall not be deducted.

Input tap water to obtain the value-added indicated on the VAT deduction certificate.

Taxes. Taxes.

Isn't the VAT rate 17%? Why is there still 0.06%; 0.068%? The general rate of VAT is 17%, and the low rate is 13%, which is applicable to general VAT taxpayers.

The six-point tax mentioned by your boss is the collection rate, which is suitable for small-scale tax payment.

Sorry, sorry, I wrote it without thinking much. I made a mistake!

Now it's 3%.

What is the value-added tax rate of utilities and heating fees charged by property companies? The VAT rate of utilities and heating fees charged by property companies is 17% for general taxpayers and 3% for small-scale taxpayers.

Is the VAT rate for purchasing logs from the timber factory 13% or 17%? It belongs to agricultural products-forest products-logs, bamboo, natural resin and others, and is the basis of 13% primary book.