1 and 16% tax rate: generally applicable to businesses that sell goods and provide general services, such as selling daily necessities, clothing and office supplies.
2. Tax rate 10%: applicable to some commodity sales and service businesses, such as selling some foods, agricultural products, books and newspapers, tourism services, culture and entertainment, etc.
3.6% tax rate: applicable to the sale of some commodities and services, such as the sale of some daily necessities, public utility services, medical care, etc.
The calculation of the general taxpayer's special ticket tax rate is mainly determined according to the following factors:
1, VAT rate: VAT rate is uniformly stipulated by the national tax authorities, and may be different according to different goods and services. The current VAT rate is divided into five grades: 3%, 6%, 9%, 13% and 17%.
2. Invoiced amount: Invoiced amount refers to the amount of special tickets issued by taxpayers, including pre-tax amount and tax amount. Among them, the tax amount is equal to the invoiced amount multiplied by the VAT rate;
3. Tax deduction: General taxpayers can deduct VAT from special tickets. The tax deduction is equal to the value-added tax in the special ticket MINUS the value-added tax paid;
According to the above factors, the formula for calculating the special ticket tax rate of general taxpayers is as follows:
1, tax amount = invoiced amount multiplied by VAT rate;
2. Tax deduction = VAT amount in the special ticket-VAT amount paid;
3. Actual tax payable = tax amount-tax deduction.
To sum up, taxpayers need to calculate the tax rates of different goods and services when selling or providing services, and indicate the tax rates and tax amounts on the sales invoices or service invoices. At the same time, in the tax declaration, we should also correctly declare and pay the corresponding value-added tax according to the actual sales and services. In addition, according to different policies, regulations and preferential tax policies, some goods or services may enjoy special tax rates or tax relief. Taxpayers should also pay attention to timely understanding and compliance with relevant policies and regulations in actual operation.
Legal basis:
Article 3 of the Individual Income Tax Law of People's Republic of China (PRC)
Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.