增值税法系列宣传丨增值税税率、征收率

Core Viewpoint - The article outlines the tax rates and collection rates under the Value-Added Tax (VAT) Law of the People's Republic of China, detailing the applicable rates for different categories of goods and services [3][4][7]. Tax Rates - The tax rate for the sale of goods, processing, repair services, tangible asset leasing services, and importation of goods is set at 13% [3]. - A reduced tax rate of 9% applies to the sale of transportation, postal, telecommunications, construction services, real estate leasing, sale of real estate, transfer of land use rights, and specific goods such as agricultural products, utilities, and publications [3]. - The tax rate for the sale of services and intangible assets, excluding certain specified items, is 6% [4]. - Exports of goods are taxed at a rate of 0%, unless otherwise specified by the State Council [5]. - For cross-border sales of services and intangible assets by domestic entities and individuals, the tax rate is also 0% [6]. Collection Rate - The collection rate for VAT calculated using the simplified tax method is set at 3% [7].