What about the rate of tax on page page 1 invoice? 1. Clarify the size of their taxpayers: the general taxpayer or small taxpayer; the general taxpayer tax rate (i) the basic tax rate for the sale or import of goods, with the exception of the list, is 17 per cent; and the rate for processing, repair and repair services is 17 per cent. This tax rate is commonly referred to as the basic rate. (ii) the rate of 13 per cent for the sale or import of goods by a taxpayer at a low rate. This rate is commonly referred to as a low rate. Food, vegetable oil for consumption. 2. Pipewater, heating, cold water, hot water; gas, petroleum liquefied gas, natural gas, biogas, coal products for residents. 3. Books, newspapers, magazines. 4. Feeds, fertilizers, pesticides, agricultural machinery, membranes. Agricultural products. Metal mining products. 7. Non-metallic mining products. 8. Audio-visual and electronic publications (effective 1 january 2007). 9. Amitraz (from 1 july 2008), salt (from 1 september 2007). 10. Other goods specified by the state council. (iii) zero rate taxpayers export goods at zero rates. Except as otherwise provided by the state council. (iv) other provisions 1. The sale of goods or taxable services at different rates shall be accounted for separately by the taxpayer. Where sales are not accounted for separately, the tax rate is higher. 2. A taxpayer who sells goods or taxable services at different rates of tax and combines them with non-taxable services subject to a combined vat shall apply at a high rate. (v) the increase was summarized and explained as follows: (i) the provision of rental services for tangible movable property, at a rate of 17 per cent, in accordance with the circular of the ministry of finance and the national tax administration directorate on the application of zero tax rates and tax exemptions for taxable services (tax 131). Note: this article provides for the application of vat rates to the provision of rental services for tangible movable property. A lease of tangible movable property, including a financial lease of tangible movable property and an operating lease of tangible movable property. 2 the optical and dry lease operations for ocean transport and air transport are operational leases of tangible movable property, with the applicable rate being 17 per cent of the vat base rate. (ii) providing transport services at a tax rate of 11 per cent. Note: this article is the provision for the applicable vat rates for transport services. The tax rate applied to income earned by distant-ocean transport enterprises in the form of charters, term leases and wet lease operations by air transport enterprises is 11 per cent based on transport services. Railway transport services are not included in the current vat pilot and are still subject to the current turnover tax provisions. (iii) provision of modern services (except rental services for tangible movable property), at a rate of 6 per cent. Note: this article provides for the application of the vat rate to the provision of some modern services (other than leasing of tangible movable property). Some of the modern services services for which a 6 per cent tax rate applies include r & d and technology services, information technology services, cultural creative services, logistics support services, and forensic advisory services. (iv) taxable services provided by the ministry of finance and the national tax administration at zero rates. Note: this article is the equivalent of the zero tax on services. The application of zero tax rates to equivalent tax services means that taxable services have access to international markets at tax-free prices, thereby increasing the international competitiveness of the city's export service enterprises and creating conditions for the further development of modern services and their movement to the world. It is important for the restructuring of our export trade, in particular for the promotion of trade in services. Specific scope of taxable services subject to zero rates, including international transport services provided by units and individuals in the pilot areas, r & d services provided to offshore units and design services. Of which: an international transport service means: a person who carries a passenger or cargo in or out of the country; b person who carries a passenger or cargo abroad; c person who carries a passenger or cargo abroad. At the same time, design services provided to offshore units do not include design services for real estate in the country. A simple levy is applied to small taxpayers by means of the small taxpayers' vat, and the tax rate applied to small taxpayers is referred to as the collection rate. Given the small size of small taxpayers and inadequate accounting, it is difficult to tax vat rates
