What is the value-added tax rate of basic telecommunications in telecommunications industry?

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.26 (20 14) stipulates that all branches of China Telecom Co., Ltd. in this city provide telecommunication services and pay consolidated value-added tax, of which Shanghai Branch of China Telecom Co., Ltd. is the head office for consolidated declaration, and other branches are the prepayment units. The prepayment calculation formula is: prepaid tax payable = (sales+prepayment) * withholding rate. "> The value-added tax rate for basic telecommunications in the telecommunications industry is 1 1%.

First, the definition of value-added tax rate of telecommunications business

1. provides basic telecommunication services at the tax rate of 1 1%. Provide value-added telecommunications services at a tax rate of 6%. Telecommunications, including basic telecommunications services and value-added telecommunications services.

2. Basic telecommunications services refer to the business activities of providing voice call services by using fixed networks, mobile networks, satellites and the Internet, as well as the business activities of renting or selling network elements such as bandwidth and wavelength.

3. Value-added telecommunications services refer to the use of fixed networks, mobile networks, satellites, the Internet and cable TV networks to provide SMS and MMS services, electronic data and information transmission and application services, Internet access services and other business activities. Satellite signal landing transfer business, according to the value-added telecommunications business to pay value-added tax.

II. Specific basic telecommunications services are classified as follows:

1. Fixed communication refers to the fixed connection between communication terminal equipment and network equipment mainly through cables or optical cables, so as to realize mutual communication between users. Its main feature is the immovability or limited mobility of terminals, such as ordinary telephones, IP telephone terminals, fax machines, cordless telephones, networked computers and other telephone network and data network terminal equipment. The fixed communication business here refers to the fixed telephone network communication business and the international communication facility service business.

2. According to the current telephone network numbering standard in China, the national fixed telephone network is divided into several "long-distance numbering areas", and each long-distance numbering area is a local telephone network. The fixed telephone network can adopt circuit switching technology or packet switching technology.

3. Fixed communication services include: fixed-line local telephone services, fixed-line domestic long-distance telephone services, fixed-line international long-distance telephone services, IP telephone services and international communication facilities services.

According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2065438+26, 2004), all branches of China Telecom Co., Ltd. in this city provide telecommunication services and pay consolidated value-added tax. Among them, Shanghai Branch of China Telecom Co., Ltd. is the head office of consolidated declaration, and other branches are prepayment units. The prepayment calculation formula is: prepaid tax amount = (sales+prepayment) * withholding rate.