State-owned enterprises, collective enterprises, joint-stock enterprises, joint ventures, private enterprises, foreign-invested enterprises, Hong Kong, Macao and Taiwan invested enterprises, urban and rural individual industrial and commercial households and institutions with operating income shall be levied at 0. 1% of the sales income or operating income of the previous year;

Banks charge 0.06% of the interest income of the previous year, and insurance companies charge 0.06% of the premium income of the previous year. All kinds of trust and investment companies, finance companies, securities companies, leasing companies, pawn, auction and other non-bank financial institutions are levied at 0. 1% of the business income of the previous year;

Workers have a fixed wage income, the monthly wage income is levied once; If the monthly income is above 250 yuan and below 400 yuan, 40 yuan will be levied per person every year; If the monthly wage income is above 400 yuan, 60 yuan will be levied per person every year; Rural individual industrial and commercial households are levied in 30 yuan every year; Urban individual industrial and commercial households are levied in 60 yuan every year;

Government funds collected from local governments are levied at 3% of the total income of the year;

Cities with key flood control tasks should use not less than 15% of the urban maintenance and construction tax for urban flood control construction.

The specific collection standards should be consulted with the local local taxation bureau.