What are the taxable items applicable to the 5% levy rate?In addition to small-scale taxpayers can use the 5% levy rate,can the average taxpayer choose 5% levy rate?Today,the editor of Best Eastern introduce you to 23 VAT taxable items applicable to the 5% levy rate!
PS:The 23 VAT taxable items applicable to the 5% levy rate that were listed in this article statistics in July 31, 2017(The sales volume is full price and off price charges for not specified.)
1.The items that small scale taxpayers tax according to the 5% levy rate by simple tax method:
1.Small scale taxpayers of real estate development enterprises sell real estate projects developed by themselves.
2.Transfer of land use rights before April 30th, 2016,the sales volume is the balance after the full price and the cost price minus the original price of the land use rights.
3.Individuals (individual businesses and other individuals, the same below) sell their houses that was purchased for less than 2 years.
4.Selling its own (excluding self built) real estate (excluding personal purchase housing),the sales volume is the balance after the total price and the extra cost obtained minus the original purchase price of the realty or the manufacturing price of real estate.
5.Selling the real estate that built by oneself.Among them, the individual sales of self occupied housing can be exempted from value-added tax.
6.Small scale taxpayers of the real estate development enterprises rent real estate projects developed by themselves.
7.Leasing (including renting) the immovable property.Among them, the individual rental housing that the tax payable should be calculated in accordance with the levy rate reduced 1.5%.
8.Leasing land to others through the way of operating lease.
9.Providing labor dispatch service,can choose the difference tax payment,the sales volume is the balance after the total price and the extra cost obtained minus the wages, benefits and social insurance and housing provident fund for the employees that was pay by the employer.
10.Providing safety protection services carry out as the policy of providing labor service.
2.The items that general taxpayers tax according to the 5% levy rate by simple tax method:
1.Sealing the real estate that was obtained before April 30th, 2016 (excluding self),the the sales volume is the balance after the total price and the extra cost obtained minus the original purchase price of the realty or the manufacturing price of real estate.
2.Sealing the real estate that was built before April 30th, 2016 by oneself.
3.Small scale taxpayers of the general taxpayers sells the old real estate projects that have been developed by themselves.
4.Leasing (including renting) the real estate before April 30th, 2016.
5.Leasing land that was obtained before April 30th, 2016 to others through the way of operating lease
6.Small scale taxpayers of the general taxpayers lease the old real estate projects that have been developed by themselves.
7.Transfer of land use rights before April 30th, 2016,the sales volume is the balance after the full price and the cost price minus the original price of the land use rights.
8.Continue to perform the real estate financing lease contract signed before April 30, 2016,or the financing leasing services was provided by the real estate that was obtained before April 30, 2016.
9.Providing labor dispatch service,can choose the difference tax payment,the sales volume is the balance after the total price and the extra cost obtained minus the wages, benefits and social insurance and housing provident fund for the employees that was pay by the employer.
10.Providing safety protection services carry out as the policy of providing labor service.
11.Provide HR outsourcing service.
12.Collecting fees of the first class highway,second class highway,bridge and toll gate before the pilot started (The construction permit indicated in the contract start date before April 30, 2016).
13.The crude oil and natural gas collected in oil (gas) fields (including oil and gas contracts signed by China and foreign countries) that was exploited cooperated with China and foreign countries,the levy rate is 5%, and the input tax amount is not deductible.The crude oil and natural gas exports can not be tax refund.
Those are all of VAT taxable items applied to the 5% levy rate. If you feel so hard to do tax of your company, please contact us. We can give you the most professional and quickest service.
