What is the VAT invoice tax rate?

1. VAT rates are 13%, 9%, 6% and zero. The collection rates are 3% and 5%.

The tax rates are as follows:

(1) Taxpayers selling goods, labor services, tangible movable property leasing services or imported goods, except for the 9% tax rate, 6% tax rate and zero tax rate, the tax rate is13%;

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at a tax rate of 9%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film;

5. Other goods specified by the State Council.

(3) Taxpayers selling services and intangible assets are subject to the tax rates of 13%, 9% and zero, and the tax rate is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

Domestic units and individuals sell services and intangible assets within the scope specified by the State Council to overseas, and the tax rate is zero.

Two. VAT calculation formula:

VAT payable = output tax-input tax = sales x applicable tax rate-VAT paid for goods or services.

Or, VAT payable = output tax-input tax-tax allowance+input transfer-out.