I. Vat
1. Value-added tax (vat) rates for sales or imports of goods other than those listed, the first of which provides that: “the tax on the sale or import of goods by a taxpayer shall be 16 per cent except as provided for in subparagraphs (ii) and (iii) of this article.”
The value added tax rate is set at 17 per cent。
3. Agriculture 13% includes plants, animals。
4 food, edible vegetable oil 13% food includes rice; rice; soybeans; wheat; groceries; fresh tara; tara; and processed flour (except for all kinds of flour)。
The starch is not covered by agricultural products and is subject to vat of 17 per cent. Vegetable oils for edible use include edible resins processed from plants and mixed oils produced for feedstock use。
5. 13 per cent of other goods include piped water, heating, cooling, hot water, gas, petroleum liquefied gas, natural gas, biogas, books of coal products used by residents, newspapers, magazine feed, fertilizers, pesticides, agro-machines, other goods as defined by the state department of membrane。
6. Countries that export and sell goods 0 crude oil, diesel fuel, out-of-aid exports, natural oxen, musk, copper and copper-based alloy, platinum, sugar, newspaper, etc. Provide no tax refunds。
Taxes
The tax rate is 3-5 per cent. The tax rates applicable to the tax shall be determined by the people's governments of the provinces, autonomous regions and municipalities directly under the central government within the limits set out in the preceding paragraph and shall be reported to the ministry of finance and the general state tax administration。
Land value added tax
Land value added tax (lat) is applied at a four-tier rate of excess progressive tax, i. E. The tax rate of taxable amounts is calculated on the basis of the relative rate of the taxee。
Several factors need to be identified for the application of progressive rates of excess rates:
The first is the relative rate of the amount to which the tax is paid, which is the ratio of the value added to the amount to be deducted from the project。
The second is to divide the relative rates of tax respondents from low to high into several levels。
The ratio of land value added tax to the amount deducted from the project is divided into four levels, i. E., the value added does not exceed 50 per cent of the amount deducted from the project and the value added exceeds 50 per cent of the amount deducted from the project and does not exceed 100 per cent
The value added exceeded 100 per cent and not more than 200 per cent of the project amount; the value added exceeded the value of 200 per cent of the project amount。
Third is the establishment of different tax rates according to each level. The tax on land value added tax is 30 per cent, 40 per cent, 50 per cent and 60 per cent。
The land value added tax (vat) is subject to a four-tier progressive rate:
According to the land value added tax scale, the value added exceeds 50 per cent of the amount deducted from the project and the tax rate is 30 per cent。
The value added exceeds 50 per cent of the amount deducted from the project and does not exceed 100 per cent of the amount deducted from the project, and the land value added tax is 40 per cent。
The value added exceeds 100 per cent of the project amount and is not more than 200 per cent of the project amount, and the land value added tax is 50 per cent。
According to the land value added tax scale, the value added exceeds the deduction of 200 per cent of the project amount and the tax rate is 60 per cent。
Extension:
Tax exemption in billings:
Moreover, investment projects with zero tax rates, such as the adjustment tax on the direction of fixed assets investments, are exempt only from the tax payable on the investment project itself, and their outsourcing of goods and services is in fact tax-bearing and does not refund the amount of the value added tax they have already paid。
What really reflects the theoretical definition of zero tax is the application of zero tax on exports, i. E. The taxable value of a taxpayer's exports not only for the value of the chain but also for the taxed value of the previous chain。
The vat exemption only exempts taxpayers from the taxable amount of their own value added, and the goods and services they buy are still taxed。
Zero tax rates for export products are intended to reward exports and to allow our products to compete in the international market at completely tax-free prices。
The tax exemption rate is also referred to as “zero rate”。
The tax rate is zero for a particular taxee and a specific segment. In theory, the zero rate is different from the tax exemption。
Tax exemption means an exemption from tax on its own liability to a particular taxee and to a particular taxpayer, while out-of-pocket purchases of goods or services remain taxed。
A zero tax rate would not only be taxable by the taxpayers themselves, but would also have to be refunded in order to achieve zero tax rates. In practice, however, the meaning of zero is not strictly applied to different taxes。
For example, income tax, which tends to be partially tax-free in relation to tax revenues, is not a problem with transfer taxes。
References:
Encyclopedia-tax
