Table of 2019 value-added tax rates | www.night-rainbow.net

<dd id="4zvwz"><big id="4zvwz"></big></dd>
  • <th id="4zvwz"><sub id="4zvwz"><video id="4zvwz"></video></sub></th>
  • <progress id="4zvwz"></progress>

    <rp id="4zvwz"></rp>

    <ol id="4zvwz"><object id="4zvwz"><blockquote id="4zvwz"></blockquote></object></ol>

    Table of 2019 value-added tax rates

    Updated: Jun 4, 2019 www.night-rainbow.net Print

    (Since April 1, 2019)

    Small-scale taxpayers and general taxpayers applicable to the simplified method for calculating the tax payable

    Simplified Method for Calculating the Tax Payable

    VAT Rate

    Small-scale taxpayers selling goods, providing processing, repairs and replacement services, providing taxable services or dealing in intangible assets;

    General taxpayers having applicable specific taxable behaviors according to regulations can choose to use the simplified method for calculating the tax payable, excluding those applicable to 5 percent tax rate

    3%

    Sale of immovable properties; eligible operating lease of real estate (land use rights);

    transfer of land use rights before replacing the business tax with the value-added tax;

    real estate development enterprises selling or leasing old self-developed real estate projects;

    eligible real estate financing leasing;

    labor dispatch and security protection services choosing balance tax payments;

    general taxpayers providing human resources outsourcing services

     

    5%

    For individual house renting, the tax payable shall be calculated at a reduced rate of 1.5 percent

    Tax Payable= Rent (include tax) ÷(1+5%)×1.5%

    5% reduced to 1.5%

    For taxpayers selling used properties;

    small-scale taxpayers (excluding other individuals) and general taxpayers who meet the prescribed conditions selling their own used fixed assets, the tax payable shall be calculated at the rate of 2 percent based on the 3 percent rate

    Tax Payable= Selling price (include tax)÷(1+3%)×2%

    3% reduced to 2%

     

     

     

     

     

     

     

     

     

    General Taxpayers

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    General Taxpayers

     

    VAT Items

    VAT Rates

    For taxpayers selling or importing goods (except those specified in this regulation);

    for taxpayers selling labor services

    13%

    For taxpayers selling or importing the following goods:

    1) Grains and other agricultural products, edible vegetable oil, and salt;

    2) Tap water, heating, air conditioning, hot gas, coal gas, liquefied petroleum gas, natural gas, dimethyl ether,methane gas, coal/charcoal products for household use;

    3) Books, newspapers, magazines, video products and electronic publications;

    4) Feeds, chemical fertilizers, agricultural chemicals, agricultural machinery and agricultural plastic film;

    5) Other goods as stipulated by the State Council.

     

    9%

    Regulations on input VAT on purchased agricultural products

    Deduction Rate

    For the VAT general taxpayers purchasing agricultural products, the original 10 percent deduction rate shall be lowered to 9 percent

    9%

    For the VAT general taxpayers purchasing agricultural products used for production or entrusted processing of goods with a tax rate of 13 percent, the input tax shall be calculated at a deduction rate of 10 percent.

    10%

    Business Tax to VAT Items

    VAT Rate

    Transportation services

    Land transport services, water transport services, air transport services (including space transportation services) and pipeline services, and non-means transport business

    9%

    Postal services

    General postal services, special postal services, and other postal services

    9%

    Telecommunications services

    basic telecommunications service

    9%

    value-added telecommunications service

    6%

    Construction services

    Engineering services, installation services, repair services, decoration services, and other construction services

    9%

    Sales of real estate

    Transfer the ownership of immovable properties such as buildings and structures

    9%

    Financial services

    Loan services, direct-charging financial services, insurance services and transfer of financial instruments

    6%

    Modern services

    Research & development and technical service

    6%

    Information technology service

    Cultural creative service

    Logistic support service

    Certification and consultancy service

    Radio, film and television service

    Business support service

    Other modern services

    Tangible movable property leasing service

    13%

    Immovable property leasing service

    9%

    Life-support services

    Cultural and sport service

    6%

    Education and medical service

    Tourism and entertainment service

    Catering and accommodation service

    Daily services for residents

    Other life services

    Selling intangible assets

    Transfer the right to use or ownership of technology, trademark, copyright, goodwill, natural resources and other equity intangible assets

    6%

    Transfer the right of land use

    9%

     

    Taxpayers

     

    Exporting goods, services, and intangible assets

    VAT Rate

    For taxpayers exporting goods (except as otherwise stipulated by the State Council)

    Zero tax rate

    For domestic units and individuals selling abroad services and intangible assets within the scope stipulated by the State Council

    Zero tax rate

     

    For taxpayers selling goods and labor services, or providing cross-border taxable behaviors eligible for tax exemption

    Tax exemption

     

    Units and individuals in China who sell services or intangible assets with zero VAT rate may forgo the application of zero VAT rate and opt for exemption or payment of VAT in accordance with regulations. No application for zero VAT rate shall be made within 36 months once that option is exercised.

     

    Copyright?2020 China Daily. All rights reserved.

    京ICP备13028878号-6

    京公网安备 11010502032503号

    10bet体育,十博体育,10bo体育 {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {10bet}| {10BET}| {10bo}| {10bet官网亚洲版}| {十博官网亚洲版}| {10bo官网亚洲版}| {10bet体育}| {十博体育}| {10bo体育}| {10bet体育}| {十博体育}| {10bo体育}| {十博}| {十博体育}| {十博官网}| {十博体育官网}| {10bet}| {十博体育app}| {十博体育app怎么下载}| {10bet}| {10BET}| {10bet网址}| {10bet官网亚洲版}| {10bet十博官网登录}| {10bet中文}| {10bet十博}| {10bet体育}| {10bet官网中文}| {10bet官网}| {十博}| {十博体育}| {十博官网}| {十博体育官网}| {10bet}| {十博体育app}| {十博体育app怎么下载}| {10bet}| {10BET}| {10bet网址}| {10bet官网亚洲版}| {10bet十博官网登录}| {10bet中文}| {10bet十博}| {10bet体育}| {10bet官网中文}| {10bet官网}| {十博}| {十博体育}| {十博官网}| {十博体育官网}| {10bet}| {十博体育app}| {十博体育app怎么下载}| {10bet}| {10BET}| {10bet网址}| {10bet官网亚洲版}| {10bet十博官网登录}| {10bet中文}| {10bet十博}| {10bet体育}| {10bet官网中文}| {10bet官网}| {十博}| {十博体育}| {十博官网}| {十博体育官网}| {10bet}| {十博体育app}| {十博体育app怎么下载}| {10bet}| {10BET}| {10bet网址}| {10bet官网亚洲版}| {10bet十博官网登录}| {10bet中文}| {10bet十博}| {10bet体育}| {10bet官网中文}| {10bet官网}| {十博}| {十博体育}| {十博官网}| {十博体育官网}| {10bet}| {十博体育app}| {十博体育app怎么下载}| {10bet}| {10BET}| {10bet网址}| {10bet官网亚洲版}| {10bet十博官网登录}| {10bet中文}| {10bet十博}| {10bet体育}| {10bet官网中文}| {10bet官网}| {十博}| {十博体育}| {十博官网}| {十博体育官网}| {10bet}| {十博体育app}| {十博体育app怎么下载}| {10bet}| {10BET}| {10bet网址}| {10bet官网亚洲版}| {10bet十博官网登录}| {}| {尤文图斯}| {尤文图斯吧}| {尤文图斯赛程}| {尤文图斯阵容}| {尤文图斯主场}| {尤文图斯队歌}| {尤文图斯论坛}| {尤文图斯老板}| {尤文图斯队}| {尤文图斯队徽}| {尤文图斯足球俱乐部}| {尤文图斯虎扑}| {尤文图斯阵容2017}| {尤文图斯球员名单}| {拉齐奥对尤文图斯}| {尤文图斯国际米兰}| {尤文图斯对热那亚}| {国际米兰对尤文图斯}| {尤文图斯}| {尤文图斯吧}| {尤文图斯赛程}| {尤文图斯阵容}| {尤文图斯主场}| {尤文图斯队歌}| {尤文图斯论坛}| {尤文图斯老板}| {尤文图斯队}| {尤文图斯队徽}| {尤文图斯足球俱乐部}| {尤文图斯虎扑}| {尤文图斯阵容2017}| {尤文图斯球员名单}| {拉齐奥对尤文图斯}| {尤文图斯国际米兰}| {尤文图斯对热那亚}| {国际米兰对尤文图斯}| {尤文图斯}| {尤文图斯吧}| {尤文图斯赛程}| {尤文图斯阵容}| {尤文图斯主场}| {尤文图斯队歌}| {尤文图斯论坛}| {尤文图斯老板}| {尤文图斯队}| {尤文图斯队徽}| {尤文图斯足球俱乐部}| {尤文图斯虎扑}| {尤文图斯阵容2017}| {尤文图斯球员名单}| {拉齐奥对尤文图斯}| {尤文图斯国际米兰}| {尤文图斯对热那亚}| {国际米兰对尤文图斯}| {尤文图斯}| {尤文图斯吧}| {尤文图斯赛程}| {尤文图斯阵容}|