wholesale renaissance costume jewelry Due to the epidemic tax rate, only 1 point explanation can be opened

wholesale jewelry gold circle locket According to the policy and regulations of the State Administration of Taxation's support enterprises, the small -scale taxpayers from Hubei Province exempt VAT in 2020, and other regions are levied at 1%. Later, according to the epidemic situation and helping the development of enterprises, support enterprises to resume work and re -production, and extend the policy to the 1220th and 31st. This is only for small -scale taxpayers. It is not applicable to ordinary taxpayers, and it is still executed at a applicable tax rate, that is, issuing invoices at a applicable application.
From March 1st to December 31st, 2020, except Hubei Province, small VAT taxpayers in other provinces, autonomous regions, and municipalities are applied to taxable sales income of a 3%levy rate. %Levy rate is levied VAT.
Is as for ordinary taxpayers, value -added tax should still be paid at the applicable tax rate. Of course, if it belongs to the provision of public transportation services, living services, and the income of providing residents to provide necessary living materials and express delivery services, the key to prevent and control of the transportation epidemic is exempted from value -added tax.
The value -added tax rate Calculation is based on the taxpayer's production and operation or other specific circumstances. The taxable matters are taken in accordance with the tax rate stipulated by the state, and a certain calculation method is taken to calculate the taxable taxable rate of taxpayers. Each tax clearly specifies the specific calculation formula of the taxable rate, but its basic calculation method is the same, that is,
During the specific application, two concepts are involved:
1) taxation units, also known as tax calculation standards and taxation units. It is the measurement unit and payment standard of the taxpayer, and it is the quantitative of the taxation object. The tax counting unit is divided into three types: tax counting, tax calculation, and mixed taxation.
2) taxation price. As soon as the tax rate is levied, the tax rate is determined, and the amount of taxable rate depends on the tax calculation price. Whether the tax price includes the tax division, the tax price is divided into two types: tax -included and tax -free price.
How to calculate the tax rate of VAT invoices
1, amount (tax included) /1.17= amount (excluding tax)*0.17 = tax amount.
2, tax amount /0.17= amount (excluding tax)*1.17 = amount (tax includes)
Special memory:
sales transportation services, postal, basic telecommunications, construction, real estate leasing services, Sales real estate, transfer land use rights, and sales or imports "are listed" agricultural products such as agricultural products (see Annex 1), the tax rate is 9%;
%; Sales of intangible assets (except for land use rights 9%), tax rates are 6%; exported goods, tax rates are 0;
The taxpayers transfer real estate, real estate operation leasing, providing construction services, sales of self -development real estate (here below Four businesses), the tax rate is all 9%.