What is the urban construction tax rate? Isn’t it 7%? Why is it 5% in 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 surcharge

1. Features: earmarked funds; benefit tax; surcharge; tax rate designed according to scale; wide range.

2. Function: Supplementing urban construction funds; restricting factions; mobilizing localities; facilitating 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. Basis for tax calculation: 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 No tax levied on items that are withdrawn from the treasury in compliance with the policy.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. Charitable tax reduction and exemption: 1. If a newly established retail trade enterprise recruits 30% of laid-off and unemployed persons (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 persons (retired soldiers) Same) Those who are engaged in self-employment in construction, entertainment, advertising, etc. are exempted for 3 years; 3. New advertising and outdoor service enterprises that recruit 30% of retired soldiers and have signed contracts for more than 1 year are exempted from 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. Characteristics: only levy on specific resources, benefit tax, differential income tax, quantitative and fixed levy, 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-black, 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 independent metallurgical mines. .

6. Basis for tax calculation: direct sales quantity/self-use quantity or output * unit fixed tax amount

7. Direct tax exemption: 1. Artificial petroleum/natural gas from coal mines/coal washing, etc. Processed products are not taxed; 2. By-products in the form of concentrate are not taxed.

8. Industry tax reductions and exemptions: None

9. Charity tax reductions and exemptions: 1. No distinction is made between tax purposes; 2. The transferred coal can be converted into raw coal according to the comprehensive recovery rate; 3. Raw ore concentrate can be converted into raw ore according to the beneficiation ratio; 4. Thick and high-thin oils are not classified according to the quantity of thin oil; 5. Solid salt processed from liquid salt is taxed as solid salt, and the tax on liquid salt consumed by outsourcing can be deducted .

10. Obligation time: 1. Installment payment according to the contract payment date; 2. Advance payment according to the issuance date; 3. Others according to the day of receipt or voucher; 4. Self-use payment transfer; 5. Withholding payment payment Pay.

11. Place of tax payment: 1. The place of mining or production; 2. 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: 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 reductions and 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.

9. Charitable tax reduction and exemption: 1. Returned overseas students use cash exchange to purchase a domestic car for their own use; 2. Foreign experts who have settled for a long time have a car for their own use; 3. Re-declaration if the chassis is replaced; 4 .The late payment fee, which is not taxed, will be calculated from the registration date/60 days after leaving the factory. If it is more than 3 years or there is no voucher, it will be calculated as 3 years.

10. Obligation time: During the period of use before licensing, within 60 days from the date of vehicle purchase invoice/other acquisition date/import customs declaration date.

11. Place of tax payment: 1. The place where the vehicle is registered; 2. The place where the vehicle is not registered.

12. Special circumstances (1): If there is no purchase price or it is low, the lowest tax price will be used.

13. Special circumstances (2): Vehicle tax for personal use = lowest price*[1-(used years/specified years)]*10%, minus the amount paid, and no overpayment will be made retreat.

4. Vehicle and vessel use tax

1. Characteristics: Property tax/wide coverage/high mobility of tax sources/most taxpayers are individuals.

2. Function: Raise assets/strengthen vehicle and ship management/regulate wealth distribution.

3. Tax items: Vehicles and vessels registered with the vehicle and vessel management department, including those operating in internal places but not registered.

4. Taxpayer: the owner or manager of a vehicle or ship.

5. Tax rate: Passenger train 60-660/vehicle, truck special vehicle trailer tractor 16-120/deadweight ton, three-wheeled vehicle low-speed truck 24-120/deadweight ton, motorcycle 36-180/ Vehicles, ships 3-6/net ton.

6. Basis for tax calculation: According to quantity, tugboat 2 horsepower = 1 ton, ship

7. Direct tax exemption: 1. Non-motor vehicles and ships (excluding non-motor barges; 2 .Agricultural tractors; 3. Fishing/breeding fishing vessels; 4. Vessels that have paid ship tonnage tax

8. Industry tax exemptions: 1. Military/armed police special vehicles and vessels; 2. Public security/security/prison/. Labor camps/courts/procuratorates and other police vehicles and vessels

9. Charity tax exemptions: 1. Vehicles and vessels used by embassies and diplomats in China; 2. Regular tax exemptions for urban and rural public transport vehicles and vessels are provided by the provincial level. The government determines; 3. Vehicles with a tail count of less than 0.5 tons are counted as 0.5 tons, and those with a tail count of less than 0.5 tons are counted as 1 ton. Ships with a tail count of less than 0.5 tons are not counted, and those with a tail count of less than 0.5 tons are counted as 1 ton.

10. Obligation time: the month of registration. , for unregistered invoices, other taxes will be determined in the same month; taxes must be declared annually, and the specific deadline is determined by the provincial level.

11. Tax payment location: The provincial level determines the actual amount, and if it is across provinces, it is at the registration place.

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12. Special circumstances (1): If the tax-paid vehicle or vessel is stolen/scrapped/lost, the tax for the remaining months of the year will be refunded, but if there is any change, it will not be refunded or levied.

13. Special circumstances. (2): New purchase or short-term = quantity * annual tax * taxable month / 12; if it is not paid, it will be paid back in 2006, and a late payment fee of 50,000 yuan will be calculated from the day after the compulsory insurance deadline.

5. Tariffs

1. Features: Inbound and outbound goods and articles/single-link extra-price tax/foreign-relatedness

2. Function: import/export/transit tax by object; by standard. It is divided into specific/ad valorem/compound/selective/sliding tax, divided into ordinary/preferential/differential tax according to nature, and classified into non-/barrier according to protection.

3. Tax items: Commodity name and coding coordination system: 21. Category, Chapter 97, first 2 chapters, first 4 headings, 56 subheadings, ***8 digits; exports only require a small amount of resources/must be regulated

4. Taxpayer: imported goods. The consignee/consignor of export goods/owner of inbound and outbound items.

5. Tax rate: Import: Most Favored Nation/Agreement/Preferential/General/Quota/Provisional tax rate, etc., divided into four columns, depending on the applicable situation; Export: 0-20% provisional tax rate for 23 types of commodities, 16 kinds are 0, 6 kinds are less than 1%, and there are only 20 kinds really; according to the date of import and export, first declaration is based on the date of declaration of entry, and installment leasing is based on the original import.

6. Tax calculation basis: Duty-paid price = CIF * middle price, CIF = (FOB + shipping) / (1 + insurance rate), CFR = FOB + shipping cost.

7. Direct tax exemption: 1. Tax amount is less than 50 yuan/worthless samples/foreign gifts/loss before release/transportation necessities; 2. Non-commercial shipments such as exhibitions and performances will be resumed within 6 months; 3. Due to 1-year quality guarantee for reshipment/replacement/return/return, etc.; 4. Non-profit scientific and educational supplies for schools or scientific research institutions that are not produced in China and are directly used; 5. Rehabilitation institutions and other imported supplies for the disabled that are not produced in China; 6. Poverty alleviation charity materials donated to groups or governments for direct use.

8. Industry tax reductions and exemptions: 1. Oil and gas extraction imports/some textile exports/Taiwan imported fruits;

2. Regulations for imported equipment/border trade/bonded zones/export processing zones; 3. Incoming materials processing and compensation trade incoming equipment/remaining materials 2%/3,000 domestic sales are tax-free; 4. Incoming materials for processing and compensation trade are exempt based on the re-export quantity/finished product exports are tax-free/remaining materials and additional products 2% /5,000 is tax-free.

9. Charitable tax exemptions: 1. Increase in import transaction price: 2. Commissions and brokerage fees in addition to the purchase commission borne by the buyer; 3. Integrated container fees; 4. Packaging materials and labor services , materials and parts provided by the buyer; 5. Tools; 6. Consumable materials; 7. Engineering design, etc., paid by the buyer; 8. Royalties (technology/trademarks/authors/sales, etc.) that constitute the conditions of sale, the seller receives from the buyer Gains are obtained after importing; 9. Separately indicate that they are not included in CIF: installation and maintenance fees outside the warranty after importation, freight premiums after loading and unloading, customs duties and tax collection, domestic copying of goods fees, domestic and overseas technical training and overseas inspection fees, Proven specialized interest charges; export prices do not include commissions stated to be borne by the seller.

10. Obligation time: Import declaration must be made within 14 days of entry/declaration must be made 24 hours before loading in the export supervision area. Payment form must be filled in and submitted within 15 days. Customs errors must be made within 1 year/other errors must be made up within 3 years. levy.

11. Place of tax payment: Origin standard 1) Completely produced in one country (2) Substantial change standard, divided into four-digit tax code change/listing of processing degree table/30% ad valorem percentage method.

12. Special circumstances (1): Domestic sales: Incoming material processing is based on the original import price, processing of supplied materials and bonded areas are based on the same price at the same time, and leftover materials are based on the domestic sales price; import freight that cannot be determined is based on the freight rate. , the insurance premium is based on (cargo price + freight) * 0.3%, and the insurance premium is based on 1% of the port price for Tiegong.

13. Special circumstances (2): Special import prices: Overseas repair and processing goods are subject to repair and processing fees + materials and parts fees + re-shipping premiums, leasing imports are subject to rent + interest, and tax-reduced goods are subject to additional taxes. From the original import price*[1-actual import month/(supervision period, more than 15 days will be counted as one month, and the following will not be counted.

VI. Land value-added tax

1. Features: Real estate transfer value-added tax/broad coverage/deduction and assessment method/super rate progression/per case

2. Function: strengthen macro-control/repress speculation/standardize income distribution methods.

3. Tax items: The paid transfer of state-owned land use rights and the added value of building attachments on the ground, used by development enterprises for welfare/investment, etc., are deemed to be sales, and the transfer/free of charge is not levied.

4. Taxpayer: transferor, but investment/cooperative construction of houses for self-use/merger that does not involve real estate enterprises are temporarily exempted from tax

5. Tax rate: value added/deducted items = value added rate * 100% ≤ 50%. , press 30%, the quick calculation deduction coefficient is 0%; 50-100%, press 40, and deduct 5%; 100-200%, press 50, and deduct 15%; >200%, press 60, and deduct 35%.

6. Tax calculation basis: tax = (income - deduction items) * applicable tax rate - deduction items * quick calculation deduction coefficient

7. Direct tax reduction: 1. Build ordinary standard houses for sale and increase value. ≤20%, but not applicable if not separately calculated; 2. Requisitioned and taken back by the government; 3. Old houses converted into low-rent/economically adapted housing with a value increase of ≤20%.

8. Industry tax reductions and exemptions: 1. Ordinary residences for individuals are exempted; non-ordinary residences are exempted for ≥5 years, and halved for 3-5 years; starting from 2008/11/1, individuals are exempted; 2.1994/1/1 If the contract is signed before, but the transfer exceeds 7 years, the tax is levied; 3. Personal exchanges are exempt from tax, and enterprise exchanges are levied.

9. Charitable tax reduction and exemption: deduction points: 1. The land price of new houses will be deducted + development costs (including deed tax, income from transferable supporting facilities will be counted, and the costs will also be deducted) + development costs [= interest ( With proof, ≤ loan interest rate for the same period, excluding overdue fees and penalties) + (land price fee + cost) * within 5% or = (land price fee + cost) * 10%] + tax (excluding development enterprise stamp tax) + development Enterprises add 20%; 2. The old house will deduct the land price + appraised price (= replacement cost * newness rate) + transfer tax (excluding purchase deed tax).

10. Obligation time: one-time payment before registration, installment payment according to the contract, transfer or pre-sale before completion, and then liquidation; within 7 days from signing the contract (the development company can pay according to the period) declaration.

11. Place of taxation: at the location of the property, that is, where it is located.

12. Special circumstances (1): Income includes all income, of which fees charged on behalf of the government 1. are included together and can also be deducted, but are not included in the base when 20% is deducted; 2. are collected separately Neither credited nor deducted.

13. Special circumstances (2): Liquidation of development enterprise: completed and sold out/uncompleted but transferred/transferred land in its entirety; tax requirements liquidation: completed and 85% transferred or remaining leased for own use/license 3 years or more/tax cancellation/others.

7. Urban Land Use Tax

1. Characteristics: The act of occupying land is taxed/objected to the land/limited scope/difference range.

2. Function: rationally save land/adjust land differential income/gather financial funds.

3. Tax item: Land in industrial and mining areas in urban, county, and towns.

4. Taxpayers: units and individuals with land use rights/actual users whose ownership is unclear/*** all parties.

5. Tax rate: 1.5-30 yuan for large cities with more than 500,000 people; 1.2-24 yuan for medium-sized cities with 200,000-500,000 people; 0.9-18 yuan for small cities; 0.6-12 yuan for industrial and mining areas in county towns. yuan (adjustable as appropriate).

6. Basis for tax calculation: actual occupied land area (square decimeters).

7. Direct tax reduction and exemption: 1. Self-use by government agencies/people’s organizations/military; 2. Self-use by financial institutions and public institutions; 3. Self-use by temples, parks and scenic spots; 4. Public land such as street square greening and so on. ; 5. Reclamation of mountains and seas.

8. Industry tax reductions and exemptions: 1. Direct agricultural production areas; 2. Railway/Pedestrian Bank/China Reserve/CNPC/Forestry/Salt Mine/Mining/Electricity/Water Conservancy/Nuclear Corporation/Offshore Oil/Port/ Civil aviation part; 3. Petroleum reserve base phase 1.

9. Charitable tax exemptions: 1. Self-use by institutions for the elderly; 2. Self-use by university logistics entities from 06 to 2008; 3. Land for low-rent/economically adapted housing; 4. Except for living and office use in nuclear power plants (reduction during the infrastructure construction period) Semi-) external land; 5. National reserve for self-use from 06 to 2008; 6. Natural forest protection project for self-use; 7. Residential heating production site; 8. Labor camp land.

10. Obligation time: starting from the month after the delivery of new purchase/registration/lease of purchase and storage/requisition of non-cultivated land/use for self-use; starting one year after the requisition of newly acquired cultivated land.

11. Tax payment location: The tax collection is calculated based on the location of the land and paid in installments. Each locality stipulates that the tax is levied monthly, quarterly, half-yearly or annually.

12. Special circumstances (1): It is exempted by the provincial level, safety prevention land/abandoned forest and lake within the enterprise/original site not used after relocation.

13. Special circumstances (2): Individual residential buildings and homes/welfare factories/schools run by collectives or individuals/large-scale support projects/farmers’ markets are determined by the provincial level.

8. Real estate tax

1. Features: personal property tax/urban commercial housing/differentiated business mode taxation.

2. Function: Raise local revenue/adjust wealth distribution/strengthen housing management.

3. Tax items: Commercial houses in industrial and mining areas in urban and county towns, excluding independent buildings.

4. Taxpayer: Property owner/delegee/custodian or user. Foreign capital and foreign-operated companies do not pay.

5. Tax rate: 1.2% of the residual value of the property or 12% of the rent; 4% for individuals renting out residence before March 1, 2008, and 4% after that regardless of purpose; enterprises, etc. rent to individuals at market prices 4%.

6. Tax calculation basis: tax = rental income * 12% or = original price * (1-deduction ratio) * 1.2%.

7. Direct tax reduction and exemption: 1. Self-use by government agencies/people’s organizations/military; 2. Self-use by financial institutions and public institutions; 3. Self-use by temples, parks and scenic spots; 4. Individual non-business use; 5. Commercial housing development Pre-sales.

8. Industry tax reductions and exemptions: 1. Temporary housing on construction sites; 2. Suspension for half a year during overhaul; 3. Postal areas outside cities and towns; 4. Railway enterprises’ own use; 5. Pedestrians’ own use; 6. Natural forest protection project.

9. Charitable tax exemptions: 1. Self-use in schools, hospitals, etc.; 2. Military spare rental/destroyed out of use; 3. Self-use in elderly institutions; 4. Public housing/low-rent housing; 5. Student apartments/ For self-use by university logistics entities; 6. For self-use by national reserves and enterprises operating reserve commodities before 08/12/31.

10. Obligation time: starting from the month of original operation/use and leasing before acceptance, and starting from the month after self-built construction/commissioned acceptance/lease/purchase of new delivery/purchase and deposit registration.

11. Tax payment location: Where the property is located, tax is collected annually and paid in installments, generally quarterly or half-yearly in various places.

12. Special circumstances (1): 1.2% for financial leasing; 1.2% for investment joint venture dividends that bear shared risk, and 12% for those that do not.

13. Special circumstances (2): The original price of the property includes indivisible ancillary and supporting equipment, such as heating, cooling and ventilation. The difference will be included in the replacement, but perishable spare parts are not.

9. Stamp Duty

1. Features: Both voucher and behavioral tax/wide scope/low tax rate and light tax burden/completed by yourself.

2. Function: Gathering revenue/promoting legal system/cultivating tax payment/maintaining foreign-related rights/supervising others.

3. Tax items: Economic contracts/property transfer documents/business account books/rights/licenses/others.

4. Taxpayer: party to the contract; person to set up the account; party to the evidence; recipient; user; excluding guarantors and witnesses.

5. Tax rate: 1‰: leasing/warehousing/insurance/securities; 0.5‰: processing/survey/transportation/property/funding; 0.3‰: purchase and sale/construction/technology; 0.05‰: borrowing; 5 Yuan/ben: Others.

6. Basis for tax calculation: the share or the number of vouchers contained in the voucher; if there is no amount, 5 yuan will be used first, and then the amount will be paid.

7. Direct tax reduction and exemption: 1. Copies and transcripts of vouchers; 2. Interest-free and discounted loan contracts; 3. Free transfer of state-owned equity in the restructuring and listing of state-owned enterprises; 4. Reorganization property rights transfer documents and changes in execution entities contract.

8. Industry tax reductions and exemptions: 1. Military cargo rescue supplies/new pipeline transportation; 2. Postal capital separation before 99/1/1; 3. Investor protection fund company; 4. Petroleum reserve base Issue 1.

9. Charitable tax exemptions: 1. Documents donated to government welfare schools; 2. Purchase of agricultural products established by the designated purchasing department and the village committee or farmers; 3. Personal rental contract of the real estate management department; 4. Foreign preferential loan contracts; 5. Investor closed-end fund sales; 6. Involving low-rent and affordable housing management units and purchasers.

10. Obligation time: when writing or receiving, when entering a foreign country; kept for 10 years.

11. Tax payment location: Pay tax locally, and national orders will be returned to the location.

12. Special circumstances (1): power supply contract between the power grid and the user/contract between the enterprise and the competent authority/legal accounting audit consultation.

13. Special circumstances (2): It is not indicated that the price will be calculated according to the market price/foreign exchange rate on the day of writing; if there is no difference, the price will be higher; 1 jiao

10. Deed tax

1. Features: Property transfer tax/payable by the purchaser of land and house.

2. Function: increase local revenue/protect legal property rights/regulate wealth distribution.

3. Tax items: Land use rights transfer/transfer, house sales; debt repayment/exchange/investment/gift/discount/renovation.

4. Taxpayer: The unit or individual who inherits the ownership of land or house.

5. Tax rate: 3%--5%, determined by the province; if an individual purchases less than 90 square meters for the first time, it will be taxed at 1% starting from November 1, 2008.

6. Tax calculation basis: transaction price/market price/assessment price/base land price.

7. Direct tax reduction and exemption: 1. Self-use by agencies/institutions/groups/military; 2. Wasteland used for agriculture; 3. Embassy and diplomatic personnel in China bear; 4. Investment in new establishments of state-owned holding companies 85% equity company.

8. Industry tax reductions and exemptions: 1. The first phase of the oil reserve base; 2. The purchased public housing has full property rights after paying the land transfer fee; 3. Reorganization/merger/split/reorganization transfer/ Creditors bear the responsibility after bankruptcy.

9. Charitable tax reduction and exemption: 1. Urban employees’ first purchase of public housing/first purchase of ordinary housing raised by the unit or purchased; 2. Reduction or exemption for repurchase due to force majeure; 3. Demolition Those who repurchase within the compensation amount; 4. Those who purchase low-rent/economically adapted housing units as low-rented/economically adapted housing; 5. Those who purchase ordinary housing by individuals will be halved.

10. Obligation time: On the day when the land and house ownership transfer contract (or other contractual certificate) is signed, the declaration shall be made within 10 days from the date of occurrence of the obligation.

11. Place of tax payment: where the land and houses are located.

12. Special circumstances (1): If the exchange values ??of the houses are equal, no payment will be made, and the excess shall be paid by the payer.

13. Special circumstances (2): If the ancillary facilities are transferred separately, the fee will not be paid. If the attached facilities are transferred together with the land or house, the total price will be paid; if there is a substantive transfer, the fee will be paid without a certificate.

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