The Planning Of Elements Of VAT Tax Rate

After the reform, the value-added tax was set at a basic tax rate of 17%, a low tax rate of 13%, and a zero tax rate on export goods.

The current VAT rate is in line with internationally accepted practices, and it also meets the requirements of normalization.

According to the current VAT regulations, the applicable scope of low tax rate is only limited to the following categories of commodities, such as grain and oil products, water supply, heating, cooling, hot water, gas, liquefied petroleum gas, natural gas, biogas and civil coal products; books, newspapers and magazines; feed, fertilizer, pesticide, agricultural film, agricultural machinery; other commodities stipulated by the State Council.

The current value-added tax takes the form of extra tax, that is, the tax is not included in the price.

The tax burden is derived from the original product tax and value-added tax.

The average tax rate applicable to 14.5% of the original tax price is converted to non tax price, which is 17%.

As the tax base has changed, the tax rate calculated by the two tax rates is the same.

* 17% = 14.5 (yuan): how does the tax rate applicable to 14.5% of the tax price apply to the tax rate that does not apply to the tax price? The conversion method is as follows: (1) when the tax is taxed at the tax price, the total tax burden of the goods is 100 * 14.5% = 14.5 (yuan). The price of the goods is (100-14.5) = 0. 85.5 yuan (3). That is to say, when the tax is used as the tax base, the total tax burden of the goods is the output tax: 85.5

The applicable tax rate without tax price is x%:, 85.5, x% = 14.5 (yuan), x%, 145, 85.5 = 17%, and the basic rate of 17% of the current value added tax is based on the average tax rate of the old value-added tax.

So in general, the reform of the mainland value-added tax has not increased the burden of taxpayers.

However, because the old value-added tax adopts the 12 rate, the lowest is 8%, the highest is 45%, so that the tax burden on different taxpayers and different goods will increase or decrease.

The zero tax rate of value-added tax is limited to export goods only.

According to the export goods, there are two main categories: one is goods declared for customs clearance; the other is goods pported to customs bonded bonded factories, bonded warehouses and bonded areas.

In conformity with this, goods imported from bonded factories, bonded warehouses and bonded areas to other parts of the territory shall be treated as imported goods.

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