来 源：www.71-fuwu.com 发布时间：2018-1-26 14:57:53
The "State Administration of Taxation on the fixed base operation notice of temporary out special invoices for value-added tax management" (Guo Shui Fa 1995 No. 87) "to the tax authorities according to the tax rate of 6% tax", "tax changes to the tax authorities according to the tax rate of 3%". The notice of the State Administration of Taxation on income "auction auction has levied VAT and business tax related issues" (Guo Shui Fa 1999 No. 40) in the first "according to the tax rate of 4% VAT" is amended as "in accordance with the tax rate of 3% vat".
The "Notice of the State Administration of Taxation Management in a simple collection of VAT policy" (Guoshuihan 2009 No. 90) Article 1 (1) in 4% based on the simplified method of halving the rate of VAT levied levied policy "is amended as" based on the simplified method of 3% levy VAT rate reduction policy according to the 2%". The "State Administration of Taxation on the supply of non approved clinical blood VAT policy issues" (Guoshuihan No. 456 2009 second) in according to a simplified method in accordance with the 6% tax rate, the tax payable shall be amended as "according to a simplified method in accordance with the 3% tax rate tax payable".http://www.hfjiaan.cn/
The "State Administration of Taxation on issues related to VAT general taxpayers selling their used fixed assets notice" (the State Administration of Taxation Notice 2012 No. first) "based on the simplified method can halve the rate of 4% VAT levy", revised as "based on the simplified method of 3% levy VAT rate reduced by 2%". According to the simplified method, according to the 3% levy rate and the 2% VAT policy, the sales volume and tax payable should be determined according to the following formula: sales volume = tax sales volume / (1+3%), the tax payable = sales x 2%.