Some have changed and are not very accurate
Item name Levy item Levy item Tax rate
Cigarette 01 0101 0.17
Cigar 01 0102 0.17
Cut tobacco 01 0103 0.17
Tobacco leaves 01 0104 0.17
Other tobacco processing industries 01 0109 0.17
Liquor 01 0201 0.17< /p>
Yellow wine 01 0202 0.17
Beer 01 0203 0.17
Other wine 01 0204 0.17
Alcohol 01 0205 0.17
Beverages 01 0206 0.17
Tea (17%) 01 0207 0.17
Tea (13%) 01 0208 0.13
Grain, feed 01 0301 0.13
p>Edible vegetable oil 01 0302 0.13
Sugar 01 0303 0.17
Other food processing and manufacturing industry 01 0309 0.17
Cotton textiles 01 0401 0.17
p>Wool textiles 01 0402 0.17
Silk fabrics 01 0403 0.17
Knitwear 01 0404 0.17
Chemical fiber fabrics 01 0405 0.17
< p>Other textile industry 01 0409 0.17Made-made paper 01 0501 0.17
Cardboard 01 0502 0.17
Other paper making and paper products industry 01 0509 0.17
Textile and clothing 01 0601 0.17
Leather, fur 01 0602 0.17
Other clothing and other manufacturing industries 01 0609 0.17
Refined oil 01 0701 0.17
Other petroleum processing and coking industry 01 0709 0.17
Chemical and chemical products 01 0801 0.17
Fertilizer 01 0802 0.13
Pesticides 01 0803 0.13
Cosmetics 01 0804 0.17
Skin care and hair care products 01 0805 0.17
Other chemical raw materials and chemical products industry 01 0809 0.17
Other rubber products 01 0901 0.17
Car tires 01 0902 0.17
Cement 01 1001 0.17
Cement products 01 1002 0.17
Glass and Products 01 1003 0.17
Ceramic products 01 1004 0.17
Other non-metallic mineral products industry 01 1009 0.17
Pig iron 01 1101 0.17
Steel billet 01 1102 0.17
Steel 01 1103 0.17
Other ferrous metal smelting and rolling processing industry 01 1109 0.17
Commonly used metals 01 1201 0.17
< p>Lead and zinc 01 1202 0.17Aluminum 01 1203 0.17
Precious metals 01 1204 0.17
Rare rare earth metals 01 1209 0.17
Automobile 01 1301 0.17
Motorcycle 01 1302 0.17
Motorized ship 01 1303 0.17
Bicycle 01 1304 0.17
General equipment 01 1305 0.17
Special equipment 01 1306 0.17
Aircraft 01
1307 0.17
Other transportation equipment 01 1309 0.17
Household appliances 01 1401 0.17
Washing machine 01 1402 0.17
Air conditioner 01 1403 0.17
Wires and cables 01 1404 0.17
Other electrical machinery and equipment manufacturing 01 1405 0.17
Motors 01 1406 0.17
Communication equipment 01 1501 0.17
Computer 01 1502 0.17
Household audio-visual equipment 01 1503 0.17
Video recorder 01 1504 0.17
Combined audio 01 1505 0.17
Other electronic communication equipment manufacturing industry 01 1509 0.17
Other manufacturing industry 01 1601 0.17
Precious jewelry 01 1602 0.17
Furniture Manufacturing 01 1701 0.17
Pharmaceutical manufacturing 01 1801 0.17
Raw coal 01 2101 0.13
Coal washing 01 2201 0.13
Salt (17 %) 01 2301 0.17
Salt (13%) 01 2302 0.13
Crude oil 01 2401 0.17
Natural gas 01 2501 0.13
Black Metallic mineral products 01 2601 0.13
Non-ferrous metal mineral products 01 2701 0.13
Non-metallic mineral products 01 2801 0.13
Other mining industries 01 2909 0.17
Power generation 01 3001 0.17
Power supply 01 3002 0.17
Gas 01 3003 0.17
Other production and supply of electricity, gas and water 01 3009 0.17
Business (17%) 01 4001 0.17
Business (13%) 01 4002 0.13
Business (6%) 01 4003 0.06
< p>Business (4%) 01 4004 0.04Business (2%) 01 4005 0.02
Business (3%) 01 4006 0.03
Software, integration Circuit 01 5001 0.17
Other industries 01 9000 0.17
Taxable services 01 9001 0.17
Deemed sales 01 9002 0.17
Others Industry (3%) 01 9005 0
Tax late payment fees and penalty income 01 9900 0
Railway transportation 02 0101 0.03
Water transportation 02 0102 0.03
p>Air transportation 02 0103 0.03
Pipeline transportation 02 0104 0.03
Road transportation 02 0105 0.03
Loading and unloading 02 0106 0.03
Construction and installation 02 0201 0.03
Installation 02 0202 0.03
Repair 02 0203 0.03
Decoration 02 0204 0.03
Other construction Installation 02 0290 0.03
Bank 02 0301 0.08
Insurance 02 0302 0.08
Securities 02 0303 0.05
Other finance 02 0304 0.05< /p>
Post 02 0401 0.03
Telecommunications 02 0402 0.03
Computers and software
Software services 02 0403 0.05
Cultural and sports industry 02 0501 0.03
Sports industry 02 0502 0.03
Cable and dance hall 02 0601 0.05
Music Tea House 02 0602 0.05
Billiards 02 0603 0.05
Golf 02 0604 0.05
Bowling 02 0605 0.05
Amusement Hall 02 0606 0.05
Entertainment 02 0690 0.05
Agency industry 02 0701 0.05
Accommodation industry 02 0702 0.05
Catering 02 0703 0.05
Tourism 02 0704 0.05
Warehouse industry 02 0705 0.05
Leasing 02 0706 0.05
Advertising 02 0707 0.05
Other business Service industry 02 0790 0.1
Transfer of land use rights 02 0801 0.05
Transfer of economic rights and interests 02 0802 0.05
Transfer of patent rights 02 0803 0.05
< p>Transfer of non-patent rights 02 0804 0.05Transfer of copyright 02 0805 0.05
Transfer of goodwill 02 0806 0.05
Other transfer of intangible assets 02 0890 0.05
p>Sales of real estate 02 0901 0.05
Sales of other land attachments 02 0902 0.05
Other sales of real estate 02 0990 0.05
Public *** Transportation 02 1000 0.03
Housing rental industry 02 1100 0.05
Other industries 02 9000 0.05
Tax late payment fees and penalty income 02 9900 0
Cigarettes (proportional tax rate) 03 0101 0.4
Class B cigarettes 03 0102 0.4
Cigarettes C 03 0103 0.4
Cigar 03 0104 0.25
Shredded tobacco 03 0105 0.3
Category A cigarettes (more than 50 yuan/carton, proportional tax rate) 03 0106 0.45
Category A cigarettes (below 50 yuan/carton, proportional tax rate) ) 03 0107 0.3
Category B cigarettes (more than 50 yuan/carton, proportional tax rate) 03 0109 0.45
Category B cigarettes (below 50 yuan/carton, proportional tax rate) 03 0110 0.3
Category C cigarettes (more than 50 yuan/carton, proportional tax rate) 03 0112 0.45
Category C cigarettes (below 50 yuan/carton, proportional tax rate) 03 0113 0.3
Cigarettes (fixed tax rate) 03 0114 150
Cigarettes (above 50 yuan/carton, proportional tax rate) 03 0115 0.45
Cigarettes (below 50 yuan/carton, proportional tax rate) 03 0116 0.3
Cigarettes (more than 50 yuan/carton, fixed tax rate) 03 0119 30
Cigarettes (below 50 yuan/carton, fixed tax rate) 03 0120 30
< p>Cigarettes (below 70 yuan/carton, proportional tax rate) 03 0121 0Cigarettes (below 70 yuan/carton, proportional tax rate) 03 0122 0
Cigarettes (below 70 yuan/carton, proportional tax rate) Article, proportional tax rate) 03 0123 0
Cigarettes (less than 70 yuan per article, proportional tax rate) 03 0124 0
Cigar 03 0125 0
Cigarettes ( Commercial wholesale) 03 0126 0
Grain liquor (proportional tax rate) 03 0201 0.2
Potato liquor (proportional tax rate)
Tax rate) 03 0202 0.2
Yellow wine 03 0203 240
Beer (factory price below 3,000 yuan/ton) 03 0204 220
Other wine 03 0205 0.1
Alcohol 03 0206 0.05
Beer (factory price is more than 3,000 yuan/ton, homemade beer in entertainment and catering industries) 03 0207 250
Potato liquor (specific amount per catty) 03 0208 0.5
Grain liquor (quantity per catty) 03 0209 0.5
Cosmetics 03 0301 0.3
High-end skin care and hair care products 03 0302 0.3
Skin care and hair care products 03 0401 0.08
Precious jewelry 03 0501 0.1
Gold and silver jewelry 03 0502 0.05
Diamonds 03 0503 0.05
Gold, silver and platinum jewelry 03 0504 0.05
Inlaid jewelry and jade jewelry 03 0505 0.1
Firecrackers, fireworks 03 0601 0.15
Other car tires 03 0701 0.03
Radial tire 03 0702 0.03
Bias tire 03 0703 0.03
Inner tube 03 0704 0.03
Gasoline (unleaded ) 03 0801 0.2
Diesel 03 0802 0.1
Gasoline (leaded) 03 0803 0.28
Naphtha 03 0804 0.2
Solvent oil 03 0805 0.2
Lubricating oil 03 0806 0.2
Fuel oil 03 0807 0.1
Aviation kerosene 03 0808 0.1
Motorcycle 250 ml or more 03 1001 0.1
Motorcycle 250 ml or less (inclusive) 03 1002 0.03
Car 03 1101 0.08
Car (cylinder capacity>= 1000 ml and less than 2200 ml) 03 1102 0.05
Car (cylinder capacity less than 1000 ml) 03 1103 0.03
Off-road vehicle 03 1104 0.05
Off-road vehicle (Cylinder capacity <2400 ml) 03 1105 0.03
Small passenger car 03 1106 0.05
Small passenger car (Cylinder capacity <2000 ml) 03 1107 0.03
Medium and light duty Commercial passenger cars 03 1108 0.05
Passenger cars 1.5 liters (inclusive) and below 03 1111 0.03
Passenger cars 1.5 liters to 2.0 liters (inclusive) 03 1112 0.05
< p>Passenger cars 2.0 liters to 2.5 liters (inclusive) 03 1113 0.09Passenger cars 2.5 liters to 3.0 liters (inclusive) 03 1114 0.12
Passenger cars 3.0 liters to 4.0 liters (inclusive) 03 1115 0.15
Passenger cars above 4.0 liters 03 1116 0.2
Passenger cars below 1.0 liters (inclusive) 03 1117 0.01
Passenger cars 1.0 liters to 1.5 liters (inclusive) 03 1118 0.03
Passenger cars 3.0 liters to 4.0 liters (inclusive) 03 1119 0.25
Passenger cars 4.0 liters and above 03 1120 0.4
Golf balls and golf equipment 03 1201 0.1
Luxury watches 03 1301 0.2
Yachts 03 1401 0.1
Wooden disposable Chopsticks 03 1501 0.05
Solid wood floor 03 1601 0.05
Tax
Income from late payment fees and fines 03 9900 0
Corporate income tax 04 0000 0.25
Cigarettes 04 0101 0.25
Other tobacco products industry 04 0109 0.25
< p>Liquor 04 0201 0.25Other beverage products industry 04 0209 0.25
Textile industry 04 0300 0.25
Refined oil 04 0401 0.25
Other petroleum processing, coking and nuclear fuel industries 04 0409 0.25
Chemical raw materials and chemical products industry 04 0500 0.25
Ferrous metal smelting and rolling processing industry 04 0601 0.25
Nonferrous metal smelting and rolling processing industry 04 0602 0.25
Automobile 04 0700 0.25
Other equipment manufacturing 04 0801 0.25
Electronic communication equipment manufacturing 04 0802 0.25
Other manufacturing industry 04 0809 0.25
Offshore oil 04 0901 0.25
Other crude oil 04 0902 0.25
Other natural gas 04 0903 0.25
Ocean natural gas 04 0904 0.25
Other mining industry 04 1000 0.25
Electricity 04 1101 0.25
Other gas and water Production and supply industry 04 1102 0.25
Construction and installation 04 1201 0.25
Other construction industry 04 1209 0.25
Railway transportation 04 1301 0.25
Other transportation industry 04 1309 0.25
Warehouse industry 04 1400 0.25
Postal industry 04 1501 0.25
Other postal and telecommunications industry 04 1509 0.25
Wholesale and retail industry 04 1600 0.25
Catering 04 1700 0.25
State-owned commercial and policy banks 04 1801 0.25
Other banks 04 1802 0.25< /p>
Securities 04 1803 0.25
Other finance 04 1809 0.25
Insurance 04 1900 0.25
Real estate 04 2000 0.25
< p>Entertainment 04 2101 0.25Other culture, sports and entertainment industry 04 2102 0.25
Accommodation industry 04 2103 0.25
Other social service industry 04 2109 0.25< /p>
Building materials 04 2201 0.25
Other non-metallic mineral products industry 04 2202 0.25
Leasing and business services 04 2300 0.25
Telecommunications 04 2401 0.25
Computer and software services 04 2501 0.25
Other industries 04 9000 0.25
Interest 04 9800 0
Tax late payment fees , fine income 04 9900 0
Foreign-invested enterprises and foreign corporate income tax 05 0000 0.33
Tax late payment fees, fine income 05 9900 0
Tax rate below 20% Income from wages and salaries 06 0100 0.2
Income from wages and salaries with a tax rate of 45% or above 06 0101 0.2
Income from wages and salaries with a tax rate of 20% 06 0102 0.2
Income from wages and salaries with a tax rate of 25% Salary income 06 0103 0.25
Salary income with a tax rate of 30% 06 0104 0.3
Salary income with a tax rate of 35%
06 0105 0.35
Income from wages and salaries with a tax rate of 40% 06 0106 0.4
Income from wages and salaries with a tax rate of 45% 06 0107 0.45
Production by individual industrial and commercial households with a tax rate of less than 20% , Business income 06 0200 0.2
Production and business income of individual industrial and commercial households with a tax rate of 35% or above 06 0201 0
Production and business income of individual industrial and commercial households with a tax rate of 20% 06 0202 0.2
Income from production and business operations of individual industrial and commercial households with a tax rate of 30% 06 0203 0.3
Income from production and business operations of individual industrial and commercial households with a tax rate of 35% 06 0204 0.35
Tax rate 20% Income from contracting and leasing operations of the following enterprises and institutions 06 0300 0.2
Income from contracting and leasing operations of enterprises and institutions with a tax rate of 35% and above 06 0301 0
Enterprises and institutions with a tax rate of 20% Income from contracting and leasing operations 06 0302 0.2
Income from contracting and leasing operations of enterprises and institutions with a tax rate of 30% 06 0303 0.3
Contracting and leasing operations of enterprises and institutions with a tax rate of 35% Business income 06 0304 0.35
Income from labor remuneration with tax rate below 20% 06 0400 0.2
Income from labor remuneration with tax rate above 40% 06 0401 0.2
Labor service with tax rate 20% Income from remuneration 06 0402 0.2
Income from remuneration for services with a tax rate of 30% 06 0403 0.3
Income from remuneration for services with a tax rate of 40% 06 0404 0.4
Income from remuneration for authors 06 0500 0.2< /p>
Income from royalties 06 0600 0.2
Other interest, dividends, bonus income 06 0700 0.2
Income from interest on savings deposits (20%) 06 0701 0.2< /p>
Interest income from savings deposits (5% agreed tax rate) 06 0702 0.05
Interest income from savings deposits (7.5% agreed tax rate) 06 0703 0.08
Interest income from savings deposits (10% agreed tax rate) 06 0704 0.1
Income from interest on savings deposits (15% agreed tax rate) 06 0705 0.15
Income from interest on savings deposits (5%) 06 0706 0.05
Income from interest on savings deposits (7% agreed tax rate) 06 0707 0.07
Income from property leasing 06 0800 0.2
Income from other property transfers 06 0900 0.2
Income from house transfer 06 0901 0.2
Incidental income 06 1000 0.2
Other income 06 9000 0.2
Tax late payment fees, penalty income (interest) 06 9900 0
Tax late payment fees and penalty income (other) 06 9901 0
Production buildings 07 0100 0
Business buildings 07 0200 0
< p>Office housing 07 0300 0Staff housing 07 0400 0
Housing rental 07 0500 0
Tax late payment fees and penalty income 07 9900 0< /p>
Motor ships below 150 tons 08 0101 1.2
Motor ships 151 tons to 500 tons 08 0102 1.6
Motor ships 501 tons to 1500 tons 08 0103 2.2
Motor ships from 1,501 tons to 3,000 tons 08 0104 3.2
Motor ships from 3,001 tons to 10,000 tons 08 0105 4.2
Motor ships above 10,001 tons 08 0106 5
Non-motorized ships below 10 tons 08 0201 0.6
Non-motorized ships 11 tons to 50 tons 08 0202
0.8
Non-motorized ships from 51 tons to 150 tons 08 0203 1
Non-motorized ships from 151 tons to 300 tons 08 0204 1.2
Non-motorized ships above 301 tons 08 0205 1.4
Passenger car 08 0301 60
Freight truck 08 0302 16
Two-wheel motorcycle 08 0303 20
Three-wheeled motorcycle 08 0304 32
Human-driven vehicle 08 0401 1.2
Animal-driven vehicle 08 0402 4
Bicycle 08 0403 2
Tax late payment fees and fine income 08 9900 0
Purchase and sales contract (discount based on 30,000% of the purchase and sales amount) 09 0100 0
Processing contract (based on processing or contracting income of 30,000%) 09 0200 0
Construction project survey and design contract (decal based on 5/10,000 fee) 09 0300 0
Construction and installation project contract (based on contract amount of 5/10,000 decal) Three decals) 09 0400 0
Property lease contract (decals based on one thousandth of the lease amount.
If the tax amount is less than one yuan, a decal of one yuan will be applied. 09 0500 0
Goods transportation contract (decal will be decaled at 0.5% of the transportation cost) 09 0600 0
Warehouse storage contract (decal will be decaled at 0.000% of the warehousing and storage fee) One discount) 09 0700 0
Loan contract (a discount of 0.5% of the loan amount) 09 0800 0
Property insurance contract (a discount of one thousandth of the insurance premium income) ) 09 0900 0
Technical contract (decal at 3/10,000 of the stated amount) 09 1000 0
Property transfer document (decal at 5/10,000 of the stated amount) 09 1100 0
Business account book (account book recording funds, based on the total of paid-in capital and capital reserve fund 09 1200 0
Rights, licenses (5 yuan sticker per item) 09 1300 0
A stock 09 1401 0
B stock 09 1402 0
Non-trading transfer stock A stock 09 1403 0
Non-trading transferable stocks Class B 09 1404 0
Number of shares transferred to state-owned equity for free 09 1405 0
Tax late payment fees and penalty income 09 9900 0
Pig 10 0100 4
Cattle 10 0200 6
Sheep 10 0300 1
Other slaughter 10 9000 20
Tax Late fees and fines 10 9900 0
Crude oil 13 0100 8
Natural gas 13 0200 2
Coal 13 0300 0.4
Other non-metals Raw ore 13 0400 0.5
Raw ferrous metal ore 13 0500 2
Raw non-ferrous metal ore 13 0600 0.4
Solid salt 13 0701 12
< p>Liquid salt 13 0702 3Tax late payment fees and fine income 13 9900 0
Big cities 16 0101 0.07
Medium-sized cities 16 0102 0.07
Small cities 16 0103 0.07
County towns, organized towns 16 0200 0.05
Industrial and mining areas 16 0300 0.01
Remote suburban areas 16 0400 0.01
p>Other regions 16 9000 0.01
Income from tax late payment fees and fines 16 9900 0
Agriculture, forestry, water conservancy 17 0100 0
Energy industry 17 0200 0.05
Transportation and post and telecommunications 17 0300 0.05
Raw materials, geology, medicine 17 0400 0.05
Mechanical and electronic industry 17 0500 0.05
< p>Automobile industry 17 0600 0.05National defense industry and national defense scientific research 17 0700 0
Light textile industry 17 0800 0.05
Science 17 0900 0
Culture, education, health, broadcasting, sports, press and publishing 17 1000 0.05
Commerce, supply and marketing, materials 17 1100 0.05
Urban construction 17 1200 0.3
Renovation and transformation 17 1300 0.1
National prohibited development projects 17 1400 0
Other projects 17 9000 0.15
Tax late payment fees and penalty income 17 9900 0
Vehicle purchase tax 22 0000 0
Late payment fee 22 9900 0
Education fee surcharge 61 0000 0.03
Tax late payment fee and penalty income 61 9900 0
Other income 68 0000 0
>Other income 69 0000 0
Special invoice charges 69 0101 0
Ordinary invoice charges 69 0102 0
Tax registration certificate charges 69 0201 0
Local education surcharge 76 0000 0.03
Income from fines and confiscations 81 0000 0
Income from tax late payment fees and fines 81 9900 0