(1) Production enterprises such as the mining industry, manufacturing industry, urban water supply, electricity, steam, hot water, gas and construction industries, as well as the transportation industry, are levied at 1‰ of sales or turnover.

(2) The post and telecommunications industry, commerce, catering industry, material supply, marketing and warehousing industry, real estate, public institutions, resident services industry, tourism industry, advertising industry, culture and entertainment industry, information consulting service industry, technical service industry, etc. are production

and life service industries, levied at 2‰ of sales or turnover.

(3) Private enterprises and individual industrial and commercial households are levied at 2‰ of their actual sales or turnover. Finance and insurance industries are levied at 2‰ of their turnover.