Is the computer maintenance business a taxable service under the tax-to-VAT reform?
Computer maintenance business should distinguish between different situations. If hardware maintenance services are provided, VAT should be paid according to the repair and repair services in the current "Interim Regulations on Value-Added Tax"; if software maintenance services are provided, VAT should be paid according to the "Information Technology Services - Software Services" subject in the "Business Tax to VAT" pilot. levy VAT.
"Provisional Regulations of the People's Republic of China on Value-Added Tax" Article 1 [Taxpayer and scope of taxation] Units and individuals that sell goods or process, repair and repair services (hereinafter referred to as labor services), sell services, intangible assets, real estate and imported goods within the territory of the People's Republic of China shall pay value-added tax. Persons shall pay value-added tax in accordance with these Regulations.
"Provisional Regulations of the People's Republic of China on Value-Added Tax"Article 2 [Tax Rate] Value-added tax rate:
(1) The taxpayer sells goods, services, tangible movable property leasing services or imported goods, except for items 2, 4 and 5 of this article. Unless otherwise specified, the tax rate is 17%.
(二) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, the tax rate is 11%:
1. Grain and other agricultural products, edible vegetable oil, edible salt;
2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl Ether, biogas, coal products for residential use;
3 .Books, newspapers, magazines, audio-visual products, electronic publications;
4. Feed, chemical fertilizers, pesticides, agricultural machinery, agricultural film;
5. Other goods specified by the State Council.
(3) When taxpayers sell services and intangible assets, the tax rate is 6%, except as otherwise provided for in Items 1, 2 and 5 of this article.
(4) Taxpayers export goods, the tax rate is zero; However, unless otherwise stipulated by the State Council.
( 5) Domestic entities and individuals cross-border sales of services and intangible assets within the scope specified by the State Council, the tax rate is zero.
Adjustment of tax rates shall be determined by the State Council.
Article 3 [Provisions on Concurrent Value-Added Tax Operations] If a taxpayer concurrently operates projects with different tax rates, the sales of items with different tax rates shall be calculated separately; if the sales are not calculated separately, the higher Applicable tax rate.
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