Business tax rate:

Transportation industry

The tax rate is: 3%,

Taxation scope: land transportation, water transportation, aviation Transportation, pipeline transportation, loading and unloading

Common taxable businesses:

Land transportation: Transportation business that transports goods or passengers through railways, highways, cable cars, ropeways and other land routes.

Water transportation: The transportation business of transporting goods or passengers through rivers, rivers, lakes, rivers and other natural, artificial waterways or ocean waterways. Salvage is taxed as water transport.

Shipping: The transportation business of transporting goods or passengers through air routes. General aviation business and aviation ground service business are taxed as air transport.

Pipeline transportation: the transportation business of transporting gas, liquid, and solid materials through pipeline facilities.

Loading, unloading and handling: The business of loading, unloading and moving goods between means of transportation, between loading and unloading sites, or between means of transportation and loading and unloading sites using loading and unloading means or human or animal power. Moving business is taxed as "loading, unloading and moving".

Construction engineering industry

Tax rate: 3%

Tax scope: construction, installation, repair, decoration and other engineering operations

Common Taxation business:

Construction: engineering operations for new construction, reconstruction, and expansion of various buildings and structures, including the installation or installation engineering operations of various equipment or pillars and operating platforms connected to the buildings, As well as various kiln and metal structure engineering operations.

Installation: Assembly operations and installation engineering operations of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other various equipment (including workbenches and ladders connected to the equipment , railing installation engineering work and insulation, anti-corrosion, heat preservation, painting and other engineering work for the installed equipment), cable TV installation fees.

Repair: The engineering work of repairing, reinforcing, maintaining, and improving buildings and structures to restore their original use value or extend their service life.

Decoration: The engineering work of modifying buildings and structures to make them beautiful or for specific purposes.

Other engineering operations: agency for telecommunications projects, water conservancy projects, road construction projects, drilling projects, land leveling, scaffolding, dredging projects, blasting projects, demolition of buildings or structures, greening projects and other engineering operations.

Finance and insurance industry

Tax rate: 5%

Taxation scope: finance and insurance

Common taxation businesses:

Finance: loan business, financial leasing business, financial product transfer business (including the business of transferring ownership of foreign exchange, securities, and non-cargo futures), financial brokerage business, other financial businesses (including bank settlement and bill discounting business) .

Insurance: personal insurance business, liability insurance business.

Postal and telecommunications industry

Tax rate: 3%

Taxation scope: postal service and telecommunications

Common taxation businesses:

Postal services: delivery of letters or packages, postal remittances, distribution of newspapers and periodicals, sales of postal items, postal savings and other postal services. Philatelic companies levy business tax on sales of philatelic products.

Telecommunications: telegraphs, telexes, telephones (including wired telephones, wireless telephones, paging telephones, leasing telephone circuit equipment, repairing or leasing broadcasting circuits, television signals and postal and telecommunications departments selling mobile phones, pagers and The business of providing wireless communication services to users), telephone installation (including the business of installing fixed or mobile phones for users), sales of telecommunications items (including the business of selling special general telecommunications items while providing telecommunications services), and other telecommunications business.

Cultural and sports industry

Tax rate: 3%

Taxation scope: Cultural industry: performances, broadcasts, other cultural industries, and operating tourist venues. Sports industry: The business of organizing various competitions and providing venues for sports competitions or sports activities.

Common taxable businesses:

Performance: businesses where units and individuals conduct performance activities such as drama, singing and dancing, fashion, bodybuilding, acrobatics, folk art, martial arts and sports.

Broadcast: The business of disseminating works through wireless or wired devices such as radio stations, television stations, sound systems, closed-circuit televisions, and satellite communications, and screening various programs in cinemas, theaters, video halls and other places.

Excludes advertising broadcast business. Charges for paid programs on radio and television stations are taxed as "broadcast".

Other cultural industries: various exhibitions, training activities, holding literature, art, science and technology, lectures, speeches, report meetings, library books and information lending, etc.

Business of tourist attractions: ticket sales in parks, zoological and botanical gardens and other various tourist attractions.

Sports industry: The business of units and individuals providing venues for holding sports competitions or sports activities.

Entertainment and leisure industry

Tax rate: 20%

Taxation scope: karaoke halls, dance halls, karaoke dance halls (including nightclubs, singing studios), music cafes (Including bars), Internet cafes, golf, entertainment (such as shooting, hunting, horse racing, game consoles, bungee jumping, go-karts, hot air balloons, paramotors, archery, darts)

Common taxable businesses:

The business of providing venues and services for entertainment activities (including catering services provided while customers are engaging in entertainment activities and restaurants, restaurants and other eating places, providing customers with self-entertainment while dining) services provided by singing and dancing activities).

Note: When operating bowling and billiards, and providing venues and services for customers to engage in billiards and bowling activities, the tax rate is 5%.

Advertising service industry

Tax rate: 5%

Taxation scope: agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising business and other service industries

Common taxation businesses:

Agency industry: the business of purchasing and selling goods, import and export agency, introduction services, and other agency services.

Hotel industry: the business of providing accommodation services.

Catering industry: the business of providing food and beverage consumption services to customers by providing both food and beverage venues.

Tourism industry: the business of arranging accommodation, transportation, and providing tour guides and other travel services for tourists.

Warehouse industry: the business of using warehouses, goods or other places to store and keep goods on behalf of customers.

Leasing industry: the business of transferring venues, buildings, items, equipment or facilities to others for use within an agreed period of time. The act of subletting the leased premises, items, equipment, etc. to others is taxed as "lease".

Advertising business: Use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, etc. to introduce products, business services, cultural and sports programs, or announcements, statements The business of promoting and providing related services on other matters.

Other service industries: bathing, haircutting, washing and dyeing, photography, art, mounting, writing, typing, engraving, calculation, testing, decoration, packaging, design, drawing, consulting, testing, testing, Map publishing, surveying, mapping, exploration and other service businesses.

Transfer of intangible assets

Tax rate: 5%

Taxation scope: transfer of land use rights, patent rights, non-patented technology, trademark rights, copyrights, goodwill

Common taxation business:

Transfer of land use rights: units and individuals transfer their transferred land use rights, units and individuals transfer completed land pre-development or ongoing land Projects under construction that are in early development but have not entered the construction stage.

Transfer of patent rights: the act of transferring ownership or use rights of patented technology.

Transfer of non-patented technology: the act of transferring ownership or use rights of non-patented technology.

Transfer of trademark rights: the act of transferring the ownership or use rights of a trademark.

Transfer of copyright: the act of transferring ownership or use rights of written works, graphic works (such as picture albums, photo albums), and audio-visual works (such as movie masters, video tape masters).

Transfer of goodwill: the act of transferring the right to use goodwill.

Sales of real estate

Tax rate: 5%

Taxation scope: sales of buildings and other land attachments

Common taxation businesses:

The transfer of ownership of buildings or structures for a fee, the sale of ownership of other land attachments, the sale of buildings in the form of transfer of limited property rights or permanent use rights, and the transfer of projects under construction by units and individuals that have entered the building construction stage .

The Ministry of Finance recently issued a decision on amending the "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax" and the "Implementation Rules of the Interim Regulations of the People's Republic of China on Business Tax", raising the value-added tax and Business tax threshold. The revised rules will come into effect on November 1. Analysts said the move is aimed at implementing the State Council's requirements to support the development of small and micro enterprises and reduce the tax burden on small and micro enterprises.

The Ministry of Finance announced that it will amend the second paragraph of Article 37 of the "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax" to: "The range of the value-added tax threshold is stipulated as, If you sell goods, the monthly sales amount is 5,000-20,000 yuan; if you sell taxable services, the monthly sales amount is 5,000-20,000 yuan; if you pay tax on a per-time basis, the monthly sales amount is 300-500 yuan.”

Before this modification, the threshold range for value-added tax was: for sales of goods, the monthly sales volume was 2,000-5,000 yuan; for sales of taxable services, the monthly sales volume was 1,500-3,000 yuan; pay-per-time The sales amount is 150-200 yuan per time (daily).

Before this modification, the threshold range for business tax was: monthly turnover of RMB 1,000-5,000 for regular tax payments; and RMB 100 for each (daily) turnover for monthly tax payments.