快三4码

?Announcement No. 32 of the General Administration of Customs of the Ministry of finance, the State Administration of Taxation, in order to implement the decision-making and deployment of the Party Central Committee and the State Council, and promote the substantial reduction of value-added tax, the relevant issues of the value-added tax reform in 2122 are announced as follows: 1. If the general VAT taxpayers (hereinafter referred to as taxpayers) have VAT taxable sales or import goods, the tax rate will be adjusted to 23% if the original 25% tax rate is applicable; If the original 21% tax rate was applied, the tax rate shall be adjusted to 2%. 2. If the original 21% deduction rate was applied to the taxpayer's purchase of agricultural products, the deduction rate shall be adjusted to 2%. When a taxpayer purchases agricultural products for the production or entrusted processing of goods with a tax rate of 23%, the input tax shall be calculated at a deduction rate of 21%. 3. For the export goods and services with the original tax rate of 25% and the export tax rebate rate of 25%, the export tax rebate rate is adjusted to 23%; for the export goods and cross-border taxable behaviors with the original tax rate of 21% and the export tax rebate rate of 21%, the export tax rebate rate is adjusted to 2%. Before May 31, 2122 (includin快三4码 g April 2, 2122), if the taxpayer exports the goods and services mentioned in the preceding paragraph, and the cross-border taxable behaviors mentioned in the preceding paragraph occur, and the VAT exemption and refund method is applicable, if the vat has been collected according to the tax rate before the adjustment at the time of purchase, the export tax refund rate before the adjustment shall be implemented; if the vat has been collected according to the tax rate after the adjustment at the time of purchase, the export tax refund rate after the adjustment shall be implemented; the increase shall be applicable. If the value-added tax exemption and drawback method is implemented, and the export drawback rate before the adjustment is implemented, when calculating the tax exemption and drawback rate, if the applicable tax rate is lower than the export drawback rate, the difference between the applicable tax rate and the export drawback rate shall be regarded as zero participation in the calculation of the tax exemption and drawback.

为您推荐