1, business tax:

1, non-profit: medical service income is tax-free. The union sanatorium is regarded as "other medical institutions" free of charge.

2. The income from health services obtained by health institutions such as disease control institutions and maternal and child health care institutions at the prices set by the state shall be exempted from business tax.

3. for-profit: if the income directly improves the medical conditions, it will be exempted within 3 years from the date of opening.

2. Urban land use tax: P 170

Non-profit: since 2000, the land occupied by for-profit medical institutions has been exempted for three years. The deadline of 2003 has passed.

3. Property tax: P 18 1, the property occupied by health institutions such as non-profit medical institutions, and the property occupied by for-profit medical institutions shall be exempted from tax for three years since 2000. The deadline of 2003 has passed.

4. Vehicle and vessel use tax: P 189: Vehicles and vessels used by health institutions such as non-profit medical institutions. exempt from taxation

Two. Individuals (including relevant preferential treatment for the disabled)

A, land value-added tax-for individuals to transfer their own housing, living for five years or more shall be exempted; Half of the residence for three years and less than five years; Less than 3 years, no discount. As well as the exchange of personal real estate, can be exempted from land value-added tax after verification.

B. business tax:

1. Personal donated property is not within the scope of taxation and will not be levied.

2, technology development and transfer and related income, free. Patented and non-patented technologies here only refer to technical patents and non-patents, and other patents are inevitable.

3. Copyright transfer, exemption

4, laid-off workers engaged in community service income, free within 3 years.

5, individuals according to the market rental housing, temporarily levied at 3%.

6. Ordinary houses built by individuals for their own use are exempt from sale. Ordinary houses purchased and lived by individuals for more than 1 year are exempt from sale. If it is less than 1 year, it shall be taxed according to the difference between the sales price and the purchase price.

7. Labor services provided by disabled persons are exempted.

C. Personal income tax-personal income tax shall be exempted if the personal transfer income is used for more than 5 years and it is the only living room for the family.

Labor services provided by the disabled, tax reduction

D stamp duty-the rental contract signed by the individual and the housing management department is exempted.

E, property tax-rent the house according to the market, and reduce the property tax by 4%. Rural areas do not levy. Personal non-business premises are tax-free.

F, urban land use tax-all individual residential houses and courtyard land, determined by the province to reduce land tax. Rural areas do not levy.

Third, colleges and universities.

(1) VAT:

1. The grain, edible vegetable oil, vegetables, meat, poultry, eggs, condiments and canteen tableware provided by university logistics entities for university teachers and students canteens are exempt from VAT; In addition to the above goods, all businesses shall collect value-added tax according to the existing regulations.

2. The export income of university logistics entities providing fast food to other universities is exempt from VAT, and the export income of providing fast food to other social personnel is subject to VAT.

(2) Business tax

1. A university logistics economic entity with legal personality, which is separated from the university logistics department, operates student apartments and teacher apartments and provides logistics services for university teaching, is exempt from business tax. However, the income from using these facilities to provide services to social workers is subject to business tax. As long as colleges and universities face the exemption of teachers and students and the recruitment of social personnel.

2. The state recognizes that educational services with academic qualifications are tax-free.

(iii) Income tax

1. Income from self-run factories, training courses and advanced courses organized by colleges and universities is temporarily exempted from income tax; However, it must be a school-funded, school-managed, school-owned enterprise, excluding various adult schools such as TV University, Night University and University of Technology, employee schools organized by enterprises, and private schools.

2, the income of the logistics entities in colleges and universities, temporarily exempt from enterprise income tax.

(4) Urban land use tax

1. University logistics entities are exempt from urban land use tax.

(5) Property tax

1, university logistics entities are exempt from property tax.

I. Transport

Fourth, software enterprises.

1. Value-added tax: for the sale of self-developed and produced software products, the value-added tax will be levied at the statutory tax rate of 17% before 20 10, and the part with the actual tax burden exceeding 3% will be refunded immediately for the enterprise to research and develop software products and expand reproduction (this part is exempt from income tax).

2. Business tax: Business tax is levied on computer software whose copyright and ownership are transferred at the time of sale. There is no VAT.

Income from technology transfer can also be exempted from business tax.

3. Income tax:

A. Salary: P225: approved by the provincial level, independent research and development, with software as its main business. The annual sales revenue accounts for more than 35% of the total revenue, the technology transfer revenue accounts for more than 50% of the total revenue, and the annual research and development expenses account for more than 5% of the total revenue. The salary can be deducted according to the facts.

B advertising fee: P232: from the date of establishment, the advertising fee can be deducted according to the facts upon examination by the competent tax authorities. If it has been more than 5 years, it will be deducted according to the proportion of 8% of sales revenue.

C, new, according to the information industry, tax-free for two years.

d、

Verb (abbreviation of verb) financial enterprise

(1) Business tax:

1, the financial and insurance industries uniformly implement the tax rate of 8%. From 200 1, the financial insurance tax rate will be reduced by one percentage point every year, and it will be reduced from 8% to 5% within three years. From June 5438+0 to 1 October1day, 2006, business tax was levied on rural credit cooperatives at a reduced rate of 5%.

2 loan turnover is loan interest (including various interest rate hikes and penalty interest).

The turnover of refinancing is the balance of loan interest MINUS loan interest (but which banking system should be distinguished).

However, the cashier's long-term income is not subject to business tax.

3. The turnover of foreign exchange, securities and futures trading business of financial institutions is the balance of the purchase price minus the selling price. (Note that the buying price and selling price do not include any paid fees and taxes, which is different from accounting. )

Non-financial institutions and individuals do not levy business tax.

For financial leasing, the balance after deducting the actual cost of the leased property from the total price and out-of-price expenses charged by the lessee shall be converted into the current turnover by the straight-line method.

Added: the turnover of insurance industry includes: 1, the full premium of initial insurance business. 2. Interest on savings business

4. The financial industry converts the turnover at the benchmark exchange rate on the day of receipt or at the end of the quarter.

5. The premium income from the return-type life insurance business conducted by insurance companies with a term of 1 year and above shall be exempted from business tax.

6. No business tax will be levied on the transactions of financial institutions.

7. For loans overdue by financial institutions for 90 days (including 90 days), the tax payment obligation occurs on the day when the taxpayer obtains the interest income right (receivables). If the original loan interest receivable is overdue for more than 90 days, the tax obligation of the new loan interest receivable occurs on the day when the interest is actually received (paid in).

(II) Income tax P220

1. Since 200 1 1, financial enterprises no longer withdraw bad debt reserves, and the bad debt losses that meet the tax conditions can be deducted before tax according to the facts.

2. From June 7, 2002, 165438+ interest receivable of financial enterprises shall be treated according to the following provisions:

(1) After a financial institution issues a loan, the interest receivable that is overdue for 90 days (including 90 days) is included in the taxable income of the current period according to regulations, and the interest receivable that is not recovered for more than 90 days (excluding 90 days) is not included in the taxable income of the current period, but is included in the taxable income when it is actually recovered.

(2) If it has been handled according to the original regulations before, it will not be returned.

(3) The compound interest income received from the borrower according to regulations is not included in the taxable income for the time being, but included in the taxable income for the current period when it is actually recovered.

(4) An insurance enterprise shall include all premium income of an insurance contract in taxable premium income and pay enterprise income tax. The commission paid by an insurance company shall not directly offset the premium income.

2. The expenditure of financial and insurance enterprises for donation shall not exceed 65,438+0.5% of the taxable income of the enterprise in the current year.

3, city commercial banks in the secondary market to buy and sell treasury bonds, should be included in the current profits and losses.

Cultural and religious sites of intransitive verbs

A. Business tax: ticket income for holding cultural and religious activities in religious places is tax-free.

B, P 169: urban land use tax: self-use land is exempt from tax, but the subsidiary land for production and operation should be taxed.

C, P 180: Property tax: land for self-use is tax-free, but attached land for production and operation is subject to tax.

d、

Seven, foreign-invested enterprises tax exemption

P 1 12: Urban construction tax: not levied on foreign companies.

P 165: foreign-invested enterprises are exempted from urban land use tax.

P 177: property tax: foreign companies will not pay property tax for the time being.

P 184: Foreign enterprises are not taxpayers of vehicle and vessel use tax.

Eight, individual housing

Pay attention to the tax payable by individuals:

1. Personal residential house transfer: involving business tax, land value-added tax and personal income tax, pay attention to the payment period.

If someone buys a house and sells it after living for 2 years, they can be exempted from business tax, but they have to pay land value-added tax and personal income tax. Because land value-added tax is levied for less than 3 years, halved for 3 to 5 years, and exempted for more than 5 years, personal tax is only exempted when the house that has lived for more than 5 years and is the only production house is transferred.

Second, personal housing rental: involving business tax, personal income tax and property tax.

If it is rented at the market price, the business tax will be levied at 3%, the property tax will be levied from 200 1 to 4%, and the personal income tax will be levied at 1 0%. (According to everyone's suggestion, it was changed to 10%. Thank you! )

I. Business tax

1, public housing and low-rent housing rented at the price stipulated by the government are temporarily exempt from business tax; For residential housing rented by individuals at market prices, business tax is temporarily levied at the rate of 3%.

2. Ordinary houses purchased and lived by individuals for more than 1 year shall be exempted from business tax when sold; For ordinary houses purchased by individuals and living in less than 1 year, the business tax at the time of sale shall be calculated according to the difference between the sales price and the original purchase price; Personal self-built houses are exempt from business tax when they are sold. The income of enterprises and institutions from selling houses at the cost price and standard price of housing reform shall be temporarily exempted from business tax.

Personal self-built houses are exempt from business tax when they are sold.

Self-construction and self-use do not belong to the category of construction industry.

Self-built and self-occupied houses are exempt from business tax, but involve personal income tax and land value-added tax.

Second, personal income tax.

1. Personal income tax is temporarily exempted from the income from the transfer of housing for more than 5 years and the only family residence.

Three. Land use tax

1. Personal residential and courtyard land shall be reduced or exempted by the Provincial Local Taxation Bureau.

2. The land for the dormitory of the employees' families of tax-exempt units shall be reduced or exempted by the manufacturers of the Provincial Local Taxation Bureau.

Fourth, property tax.

From 1.200 1 1, the property tax can be temporarily reduced at the rate of 4% for residential houses rented by individuals at market prices.

2. Non-operating properties owned by individuals are exempt from property tax.

Verb (abbreviation of verb) land value-added tax

1. Individual transfer of the original owner-occupied house shall be exempted from land value-added tax after being approved by the tax authorities. Half of the residence for 3 years and less than 5 years; Those who have lived for less than 3 years shall be levied according to the regulations.

Deed tax of intransitive verb

1, urban workers who purchase public housing for the first time according to regulations are exempt from deed tax.

Nine. agriculture

Value-added tax: agricultural producers sell their products tax-free. Other units (ordinary people) sell purchased agricultural products, and the tax rate is 13%, and the business tax is: P 103. Agriculture-related services are exempt from tax.

Urban land use tax P 170: land directly used for agriculture, forestry, animal husbandry and fishery.

Vehicle and vessel use tax P 189: tractors mainly used for agricultural production are exempted.