1. Transportation land transportation, water transportation, air transportation, pipeline transportation, loading and unloading 3%;

2. Construction, installation, repair, decoration and other engineering operations 3%;

3. Finance and insurance 5%;

4. Posts and telecommunications industry 3%;

5. Culture and sports industry 3%;

6. Entertainment karaoke bars, dance halls, OK dance halls, music teahouses, billiards, golf, bowling and entertainment 5%-2%;

7. service industry? Agency, hotel, catering, tourism, warehousing, leasing, advertising and other services 5%;

8. Transfer of intangible assets Transfer of land use rights and patent rights? Non-patented technology, trademark rights,? Copyright and goodwill 5%;

9. Sales of real estate sales of buildings and other land attachments 5%.

what is the calculation method of business tax?

1. Taxable amount of business tax = taxable turnover × applicable tax rate;

2. Turnover refers to the total price and extra-price expenses charged by taxpayers to the other party for providing taxable services, selling or renting intangible assets and selling real estate. Out-of-price charges include fees, funds, collection fees, collection fees and other out-of-price charges of various nature.

3. The business tax rate adopts different proportional tax rates according to different industries and categories. Transportation is 3%, sale and lease of intangible assets is 5%, and sale of real estate is 5%.

provisional regulations on business tax article 4 taxpayers who provide taxable services, transfer intangible assets or sell real estate shall calculate the taxable amount according to the turnover and the prescribed tax rate. Calculation formula of tax payable:

tax payable = turnover × tax rate

turnover is calculated in RMB. If a taxpayer settles its turnover in a currency other than RMB, it shall be converted into RMB for calculation.