Differential taxation refers to the taxable turnover of taxpayers when they provide business tax taxable services, transfer intangible assets or sell real estate in People's Republic of China (PRC), and the balance after deducting the prescribed deductible amount from the total price and out-of-price expenses collected. On the basis of legal and valid vouchers, tax shall be levied according to the difference after deducting relevant funds when calculating turnover. For example, tourism is taxed according to the balance of the money collected from tourists minus the related expenses paid for tourists, which is a kind of differential taxation.

If the price charged by small-scale taxpayers for providing tourism services to tourists does not include tax of 6.5438+0 million, and the related expenses incurred for tourists are 600,000, the value-added tax shall be calculated according to the difference of 400,000 × the value-added tax rate.

Personal income tax rate:

1. For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

2. For operating income, the excess progressive tax rate of 5% to 35% is applicable (the tax rate table is attached);

3. Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

Legal basis:

People's Republic of China (PRC) Individual Income Tax Law Article 1 Individuals who have domicile or no domicile in China and have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.

Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.

The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.