Tax rate of property service fee for small-scale taxpayers

1. The unified standard of value-added tax for small-scale taxpayers is 1, and the standard of value-added tax rate for small-scale taxpayers is the annual applicable value-added tax sales of 5 million yuan or less. 2. Units and individuals that have been registered as general VAT taxpayers can re-register as small-scale taxpayers before 20 18 12 3 1, and their input tax that has not been deducted will be transferred out. 3. From May 20 18 1 day. 4. If the original tax rates were 17% and 1 1%, the tax rates will be adjusted to 16% and 10% respectively. 2. In order to improve the value-added tax system, the relevant policies for adjusting the value-added tax rate are hereby notified as follows: 1. Taxpayers engaged in value-added tax or taxable sales of imported goods, the original tax rates were 17% and 1 1%, and the tax rates were adjusted to 16% and 10% respectively. 2. For taxpayers to purchase agricultural products, the original deduction rate was 1 1%, and the deduction rate was adjusted to 10%. 3. If the taxpayer purchases agricultural products for the production, sale or entrusted processing of goods at the tax rate of 16%, the input tax shall be calculated at the deduction rate of 12%. 4. For the export goods to which 17% tax rate and 17% export tax rebate rate were originally applied, the export tax rebate rate shall be adjusted to 16%. For export goods and cross-border taxable activities that were originally subject to the 1 1% tax rate and the export tax rebate rate was 1 1%, the export tax rebate rate was adjusted to 10%. 5. For the cross-border taxable behavior of goods and sales mentioned in Article 4 exported by foreign trade enterprises before July 3, 20654381day, and the value-added tax has been levied at the pre-adjustment tax rate at the time of purchase, the pre-adjustment export tax rebate rate shall be implemented; If VAT has been levied at the adjusted tax rate at the time of purchase, the adjusted export tax rebate rate shall be implemented. The export tax rebate rate before adjustment shall be implemented for the goods exported by the production enterprise and the cross-border taxable acts mentioned in Article 4 sold before July 3 1. The implementation time of adjusting the tax rebate rate of export goods and the time of exporting goods shall be based on the export date indicated in the export goods declaration form, and the implementation time of adjusting the tax rebate rate of cross-border taxable acts and the time of selling cross-border taxable acts shall be based on the date of issuing export invoices.

Legal objectivity:

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the VAT Policy of Supporting Individual Industrial and Commercial Households to Return to Work From March 1 day to May 3 1 day, 2020, the taxable sales income of small-scale VAT taxpayers in Hubei Province will be exempted from VAT. VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended. Except Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions and municipalities directly under the Central Government collect taxable sales income at the rate of 3%, and collect VAT at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%.