1. Cultural undertaking construction expenses
Taxpayer: People's Republic of China; Units and individuals that pay business tax on entertainment and advertising in accordance with the provisions of the Provisional Regulations on Business Tax
Taxpayers and tax rates: business income from entertainment and advertising.
tax rate: 3%
tax period: 5th, 1th, 15th or one month; If the time limit cannot be fixed, it can be pressed.
time limit for tax declaration and payment: the same as the time limit for the payer to pay business tax or approved by the competent tax authorities according to the amount of tax payable.
II. Resource tax
Taxpayer: units and individuals engaged in mining mineral products or producing salt specified in the resource tax regulations within the territory of the People's Republic of China
Taxpayers and tax rates: 1. Crude oil; II. Natural gas; III. Coal; Four. Other non-metallic ore; 5. Black metal ore; Six. Non-ferrous metal ore; Salt: solid salt liquid salt
Tax rate: 8-3 yuan/ton 2-15 yuan/thousand cubic meters of .5 yuan/ton .5-2 yuan/ton or cubic meters (note: 2 yuan/ton of limestone in our province, 3 yuan/cubic meter of marble and granite) 2-3 yuan/ton (note: 7 yuan/ton of iron ore in our province) .4-3 yuan/ton. ③ tungsten ore .3 yuan/ton, ④ tin ore .4 yuan/ton, ⑤ molybdenum ore .4 yuan/ton, ⑤ gold ore 1.3 yuan/ton.) 1-6 yuan/ton 2-1 yuan/ton, ⑦ southern sea salt 12 yuan/ton
Tax period: 1st, 3rd, 5th, 1th, 15th or one month; If the time limit cannot be fixed, the time limit can be fixed.
tax declaration period: within 1 days of the following month.
III. Stamp Duty
Taxpayer: the units and individuals listed in the Stamp Duty Regulations that set up and receive stamps in the People's Republic of China
Tax target and tax rate:
1. Purchase and sale contracts; Three ten thousandths of the purchase and sale amount of decals;
2. Processing contract; According to the processing or contracting income of 5/1 decals;
3. Survey and design contract of construction project; Apply decals at a charge of .5%;
4. Construction and installation project contract; Apply decals according to three ten thousandths of the contracted amount;
5. Property lease contract; Apply decals at one thousandth of the lease amount (apply decals at one yuan if the tax amount is less than one yuan);
6. Contract of carriage of goods; According to the transportation cost of five ten thousandths of decals;
7. warehousing contract; Apply decals according to one thousandth of the storage cost;
8. loan contract; Apply decals at .5 ‰ of the loan amount;
9. Property insurance contract; Apply decals at one thousandth of insurance premium income;
1. Technology contract; Apply decals according to three ten thousandths of the contained amount;
11. Documentary evidence of property right transfer; Apply decals according to five ten thousandths of the contained amount;
12. Business books; The account books for recording funds shall be affixed with five ten thousandths of the total amount of "paid-in capital" and "capital reserve"; Other account books 5 yuan/piece
13. Rights and license photos; 5 yuan/piece
Tax period: tax is calculated by time
Time limit for tax declaration and payment:
Usually, it is applied by itself when the book is set or received. That is, when the contract is signed, the documentary evidence is established, the account book is opened and the license is received.
Note: 1. Contracts signed abroad should be stamped when used in China;
2. those who are approved to pay stamp duty on a monthly basis shall declare and pay tax before the 1th of the following month.
iv. Vehicle and vessel use tax:
Taxpayer: all domestic-funded units and individuals who own and use vehicles and vessels in the People's Republic of China.
tax object and tax rate:
1. motor vehicles and boats:
1. passenger cars
2. trucks (by net tonnage)
3. motorcycles (by net tonnage)
2. non-motor vehicles and boats
1. cars
2. boats.
Time limit for tax declaration and payment: our bureau has set it as the time to declare before the end of March
V. Land value-added tax
Taxpayer: units and individuals who transfer the right to use state-owned land, above-ground buildings and their attachments and earn income
Taxpayers and tax rates: 1. Transfer the right to use state-owned land; 2 buildings on the ground and their attachments are transferred together with the right to use state-owned land.
tax rate: according to the proportion that the value-added exceeds the amount of deducted items, four-level progressive tax rates are implemented-3%, 4%, 5% and 6%.
tax calculation period: usually, tax is calculated by time. After examination and approval, tax can also be calculated on schedule.
time limit for tax declaration and payment: the date of signing the transfer contract 7
VI. Land use tax
Taxpayer: units and individuals who use land within the scope of cities, counties, towns and industrial and mining areas. Including land owners, custodians and actual users.
tax object and tax rate: land owned by the state and collectively in cities, counties, towns and industrial and mining areas. Tax rate: Fuyang .4-3 yuan /m2.
tax period: calculated on an annual basis and paid in installments.
time limit for tax declaration and payment: it can be declared and paid twice in the first half of the year or once a year. Our bureau is designated to declare the property tax before the end of April and October
VII. Property tax
Taxpayers: property owners, business management units, pawnbrokers, property custodians and users.
tax object and tax rate: real estate in cities, counties, towns and industrial and mining areas.
tax rate: 7% of the original value of the house: 1.2% of the rental income of the house: 12%
tax period: annual collection.
tax declaration and payment period: quarterly payment in February, May, August and November; Can also be divided into the first and second half of the year twice; Our bureau is determined to declare before the end of April and October according to the original value of the property, and declare before the tenth day of the following month according to the rental income of the house.
VIII. Corporate income tax
Taxpayer: the people's Republic of China and enterprises (except foreign-invested enterprises and foreign enterprises) or organizations that carry out independent economic accounting in China.
tax object and tax rate: income from production, business operation and other income. Specifically, it includes:
1. Income from production and operation;
2. Income from property transfer;
3. Interest income;
4. rental income;
5. Income from royalties;
6. Dividend income;
7. Other income.
tax rate: the basic tax rate is 33%; The preferential tax rates of the two grades are 27% and 18%, the tax rate of annual taxable income below 3, yuan (including 3, yuan) is 18%, and the tax rate of annual taxable income above 3, yuan and below 1, yuan (including 1, yuan) is 27.
tax period: calculated by year, paid in advance by month or quarter, and settled at the end of the year.
Note: 1. If the business period is less than
12 months due to reasons such as opening in the middle of the year, merger or closure, the actual business period shall be regarded as a tax year;
2. during liquidation, the liquidation period is regarded as a tax year.
time limit for tax declaration and payment: submit accounting statements and advance income tax returns within 15 days after the end of the quarter; Submit final accounting's statements and income tax returns within 45 days after the end of the year, and make final settlement within the prescribed time limit, and refund more and make up less. Note: In case of mid-year merger, division or termination, the income tax shall be remitted within 6 days from the date of stopping production and operation.
IX. Surcharge of education fees
Taxpayer: all units and individuals who pay value-added tax, business tax and consumption tax
Tax object and tax rate: actually paid value-added tax, consumption tax and business tax
Tax rate: 4%
Tax period: same as value-added tax, business tax and consumption tax
Tax declaration and payment period: same as value-added tax and business tax.
tax object and tax rate: the actual tax amount of value-added tax, consumption tax and business tax. 7% in urban areas; County and town 5%; Other 1%
tax period: same as value-added tax, consumption tax and business tax.
tax declaration and payment period: the same as value-added tax, consumption tax and business tax.
Xi. Individual income tax
Taxpayer: any individual who has a domicile in China or has lived in China for one year without a domicile, the income obtained from China and abroad, and the income obtained from China by an individual who has neither a domicile nor a domicile in China but has lived in China for less than one year, shall pay individual income tax according to law.
Tax target and tax rate:
1. Income from wages and salaries; Tax rate: 5% to 45% 9-level excess progressive tax rate < P > II. Income from production and operation of individual industrial and commercial households; Tax rate: 5% to 35% five-level excess progressive tax rate < P > III. Income from contracted operation and leased operation of enterprises and institutions; Tax rate: 5% to 35% five-level excess progressive tax rate < P > IV. Income from remuneration for services; Tax rate: 2% Note: If the one-time income from labor remuneration is extremely high, 5% or 1% will be levied < P > 5. Income from remuneration for writing; Tax rate: the same as above, but 3% of the income from royalties is reduced < P > VI. Income from royalties; Tax rate: same as above
VII. Income from interest, dividends and bonuses; Tax rate: same as above
VIII. Income from property lease; Tax rate: same as above
IX. Income from property transfer; Tax rate: same as above
X. Accidental income; Tax rate: same as above
Xi. Other income subject to taxation determined by the financial department of the State Council. Tax rate: the same as above
tax period:
Object 1: It is usually calculated on a monthly basis. The wage income of a specific industry is calculated on an annual basis
and paid in advance on a monthly basis.
Object 2: calculated on an annual basis and paid in advance on a monthly basis
Object 3: calculated on an annual basis. Note: If it is obtained in installments during the year, it shall be paid in advance.
objects 4-11: pay taxes by installments
time limit for tax declaration and payment:
object 1: declare and pay taxes within 7 days of the following month.
object 2: declare and pay in advance within 7 days of the following month, and make final settlement within 3 months after the end of the year.
object 3: if it is obtained in one lump sum at the end of the year, it will be declared and taxed 3 days after the end of the year; If it is obtained by stages in the year, it shall be declared in advance within 7 days after each acquisition, and shall be settled within 3 months after the end of the year, and the overpayment shall be refunded and the underpayment shall be made.
objects 4 to 11: declare and pay taxes within 7 days of the following month. Note; Income obtained abroad shall be declared and taxed within 3 days after the end of the year.
XII. Business Tax
Taxpayer: any unit or individual that provides labor services, transfers intangible assets or sells real estate within the territory of the People's Republic of China.
tax object and tax rate:
1. Transportation: land transportation, land transportation, air transportation, pipeline transportation
transportation, loading and unloading; Tax rate: 3%
2. Construction industry: construction, installation, renovation, decoration and other engineering functions;
tax rate: tax rate: 3%
3. finance and insurance; Tax rate: 8%
4. Posts and telecommunications industry; Tax rate: 3%
5. Culture and sports industry; Tax rate: 3%
6. Entertainment industry: karaoke bars, dance halls, and game machines, the tax rate is 2%, and the tax rate for music cafes, table tennis, golf, bowling, chess and cards, and entertainment is 2%
7. Service industry: agency, hotel, warehousing, leasing, advertising and
. Tax rate: 5%
8. Transfer of intangible assets: transfer of land use right, patent right, non-patented technology
, trademark right, copyright and goodwill; Tax rate: 5%
9. Sale of real estate: sale of buildings and other land attachments. Tax rate: 5%
Tax calculation time: 5th, 1th, 15th or one month; If the time limit cannot be fixed, it can be pressed.
note: banks, finance companies, trust and investment companies and credit cooperatives are one quarter, and other taxpayers are one month.
time limit for tax declaration and payment: the time when the tax obligation of business tax occurs is the day when the taxpayer receives the operating income payment or obtains the evidence for claiming the operating income payment.
national tax: value-added tax and consumption tax.