202 1 what is the invoice tax rate for electricity?

legal ground

(1) According to the relevant provisions of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax:

Goods refer to tangible movable property, including electricity, heat and gas. "

Commodity sales refers to the paid transfer of commodity ownership. "

The above provisions clarify two main points:

1) electricity belongs to the scope of goods.

2) Switching power supply is an act of selling goods.

(2) According to Article 1 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC):

Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.

According to the related policies that the tax rate changes year by year after the reform of the camp, the applicable tax rate for general taxpayers switching to power supply in 20021year is 13%.

On the one hand, power companies supply electricity to residents, and the electricity price includes value-added tax, which power companies need to pay; On the other hand, the electricity produced by enterprises actually supplies power to residents (employees), so it needs to be transferred out of input tax, regarded as sales, and needs to pay value-added tax.

What needs to be emphasized here is that, unlike the disposal of resale water, the tax basis of its value-added tax is full tax instead of differential tax, and the value-added tax is paid according to the goods sold.

In the case that both enterprises are general taxpayers, the general taxation method can realize the circulation of tax burden and avoid the phenomenon of double taxation.

If the small-scale taxpayer's property company resells and the deduction chain is interrupted, all the electricity charges paid to the power company will be taken as the cost, and the output tax will be calculated at the rate of 3% for the prepaid expenses charged to the other party, and the other party can only deduct 3% of the tax with the special ticket, which will lead to the problem of double taxation.

In order to solve this problem, Anhui Provincial Taxation Bureau put forward a better solution to the problem that general VAT taxpayers obtain input tax deduction vouchers from power supply enterprises through business premises lessors and business premises property management units that do not have the qualifications of general VAT taxpayers.