Compensation for water leakage upstairs

1. VAT: 1. VAT rate of goods sold or imported, excluding listed goods. The first paragraph stipulates: "Taxpayers selling or importing goods, except those specified in items (2) and (3) of this article, shall have a tax rate of 16%." (Now it is 13%)2. For the VAT rate of processing, repair and replacement services, Article 4 stipulates: "Taxpayers provide processing, repair and replacement services at the rate of 17%. 3. 13% of agricultural products include plants and animals.

2. Land value-added tax: the land value-added tax is subject to a four-level progressive tax rate, that is, based on the relative rate of taxpayers' amount, the tax rate of taxable amount is calculated by accrual.

3. Deed tax: the deed tax rate is 3%-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.

legal ground

People's Republic of China (PRC) tax collection management law

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.