What is the urban construction tax rate? Isn’t it 7%? Why is it 5% for my company? If a baby encounters a similar problem, is it wrong?

Don’t worry, follow Mande Enterprise Services to see the latest practical interpretation of the top ten common tax types!

1. Urban construction tax and education fee surcharge 1. Features: earmarked funds; benefit tax; surcharge; tax rate designed according to scale; wide range.

2. Function: supplement urban construction funds; restrict factions; mobilize local governments; facilitate the tax sharing system.

3. Tax items: cities; counties/organized towns + other areas that levy three taxes.

4. Taxpayers: 1. Domestic capital; 2. Foreign capital; 3. Individual traders and individuals who pay value-added tax in the market shall be determined by the province.

5. Tax rate: 7% for cities; 5% for counties, organized towns, and the Ministry of Railways/1% for other areas.

6. Tax calculation basis: The amount of the three taxes paid does not include late payment fees. The three tax exemptions are not levied, but the export value-added tax is exempted.

7. Direct tax reductions and exemptions: 1. No levy on imports; 2. No refunds on exports; 3. No refunds if taxed first and then refunded; 4. No tax levied on items withdrawn from the treasury in compliance with the policy.

8. Industry tax reductions and exemptions: 1. Petroleum Reserve Base Phase I; 2. Investor Protection Fund Company; 3. Three Gorges Project 2004-2009; 4. Cancellation of financial institutions.

9. Charity tax reduction and exemption: 1. If a newly established retail trade enterprise recruits 30% of laid-off and unemployed people (same as retired soldiers) and has signed a contract for more than 1 year, it will be exempted for 3 years; 2. Laid-off and unemployed people (same as retired soldiers) are engaged in construction, entertainment, advertising and mulberry

Those who are self-employed outside the bar are exempted for 3 years; 3. New advertising mulberry bar outside service companies that recruit 30% of retired soldiers and have signed contracts for more than 1 year are exempted for 3 years.

10. Obligation time: value-added tax, consumption tax.

11. Place of tax payment: value-added tax, consumption tax.

12. Special circumstances (1): For invoices issued by the freight transportation industry, the tax will be refunded at a rate of 7% in the next tax period.

13. Special circumstances (2): Education surcharge of 3%. The difference is: 1. The three tax exemptions for exports are refundable; 2. The industry exemptions include petroleum and the Three Gorges Project.

2. Resource tax 1. Features: Only specific resources, benefit tax, differential income tax, quantitative and fixed tax, universal.

2. Function: Adjust resource differential income, rational exploitation, tax leverage, and fiscal revenue.

3. Tax items: crude oil, natural gas, raw coal, other non-ferrous, non-ferrous metal ores, solid and liquid salts.

4. Taxpayers: 1. The unit that purchases untaxed mineral products is the withholder; 2. Mining, production or acquisition are single steps.

5. Tax rate: levied according to quantity and range (if not specified, the tax rate is fluctuated within 30% by the provincial government). The tax rate is reduced by 40% for iron ore and by 60% for iron ore from metallurgical independent mines.

6. Basis for tax calculation: direct sales quantity/self-use quantity or output * unit fixed tax amount 7. Direct tax reduction and exemption: 1. Artificial petroleum/natural gas from coal mines/coal washing and other processed products are not taxed; 2. Concentrate form accompanying selected products

By-products are not taxable.

8. Industry tax reduction and exemption: None 9. Charitable tax reduction and exemption: 1. No tax purposes are distinguished; 2. The transferred coal can be converted into raw coal according to the comprehensive recovery rate; 3. The raw ore concentrate can be converted into raw ore according to the mineral processing ratio; 4. Concentrated

High-thin oil is not classified according to the quantity of thin oil; 5. Liquid salt processing to solid salt is taxed as solid salt, and the tax on liquid salt consumed by outsourcing can be deducted.

10. Obligation time: 1. Installments are based on the contract collection date; 2. Advance payment is based on the issuance date; 3. Others are based on the day of receipt or voucher; 4. Self-use is based on transfer; 5. Withholding is based on payment.

11. Place of tax payment: 1. The place of mining or production; 2. The place of withholding is the place of acquisition.

12. Special circumstances (1): Withholding tax rate: 1. The same unit tax rate for independent mines and joint enterprise acquisitions; 2. Others are subject to the tax rate of the place of acquisition.

3. Vehicle purchase tax 1. Characteristics: Scope, single link/specific purpose central tax/extra price, no tax burden passed on.

2. Function: Raise assets/standardize government behavior/adjust income differences/combine smuggling.

3. Tax items: automobiles/motorcycles/trams/trailers/agricultural four-wheel transport vehicles.

4. Taxpayers: units and individuals who purchase/import/receive donations/self-produce/award-winning/other uses within the country.

5. Tax rate: 10%; if the product is returned due to quality, 10% will be deducted every year from the declaration date, and a full refund will be made if the product is returned within one year.

6. Tax calculation basis: It is basically the same as value-added tax. The collection depends on who issues the invoice. The purchase control fee is not levied.

7. Direct tax exemption: Tricycles will not be taxed starting from 1.04/10/1; 2. Non-transportation vehicles with fixed devices are exempt from tax.

8. Industry tax exemptions: 1. Vehicles for personal use by embassy and diplomatic personnel in China; 2. Vehicles included in the military equipment plan; 3. Special vehicles for flood control and firefighting command.