Value-added tax for industry, commerce, and repair industries (3 for small-scale taxpayers, 17 for general VAT taxpayers) and other industries are all business taxes. The following table shall prevail:
Business tax items Tax rate table font:
Tax items and tax rates levy scope Common taxation businesses Transportation industry 3 land transportation, water transportation, air transportation, pipeline transportation,
Loading and unloading
Land transportation: The transportation business of transporting goods or passengers through railways, highways, cable cars, ropeways and
other land routes.
Water transportation: The transportation business of transporting goods or passengers through natural, artificial waterways or ocean waterways such as rivers, lakes, rivers, etc.
Transportation business. 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 industry 3 construction, installation, repair, decoration and other engineering operations
Construction: engineering operations for new construction, reconstruction and expansion of various buildings and structures, including various equipment or pillars connected to the building, This includes the installation or installation of operating platforms, 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 have 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 5 Finance, Insurance
Finance: Loan business (including self-owned loan and on-lending business), financial leasing business, financial product transfer business (including transfer of foreign exchange, Securities, non-cargo futures ownership business), financial brokerage business, other financial businesses (including bank settlement and bill discounting business).
Insurance: personal insurance business, liability insurance business.
Postal and telecommunications industry 3 Postal service, telecommunications
Postal service: delivery of letters or packages, postal remittance, 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 provision of telecommunications services while selling special general telecommunications goods business) and other telecommunications businesses. Culture and sports industry 3 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
Performance: units and individuals performing drama, song and dance, fashion, bodybuilding, acrobatics, folk art, martial arts and other performance activities business.
Broadcasting: 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, reports, library pictures
Book and material lending and other services.
Business of tourist attractions: parks, animal (botanical) gardens and other
ticket sales for various tourist attractions.
Sports industry: The business of units and individuals providing venues for holding sports competitions or sports activities
Entertainment industry 20 karaoke halls, dance halls, karaoke dance halls (including nightclubs, karaoke studios), music cafes (including bars), Internet cafes, golf, entertainment (such as shooting, hunting, horse racing, game consoles, bungee jumping, go-karts, hot air balloons , paramotor, archery, darts)
The business of providing venues and services for entertainment activities (including catering services and restaurants, restaurants and other eating places that provide customers with entertainment activities while dining) Services provided by singing and dancing activities for self-entertainment at the same time). 5 Bowling and billiards
The business of providing venues and services for customers to engage in billiards and bowling activities. Service industry 5 agency industry, hotel industry, catering industry, tourism, warehousing industry, leasing industry, advertising business and other service industries
Agency industry: purchasing and selling goods on behalf of agents, import and export agents, introduction services, other agency services business.
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 and operate services
The business of promoting projects, cultural and sports programs, announcements, statements and other matters and providing related services.
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 5 Transfer of land use rights, patent rights, non-patented technology, trademark rights, copyrights, goodwill
Transfer of land use rights: The act of units and individuals transferring their transferred land use rights, units and Individuals transfer projects under construction that have completed preliminary land development or are undergoing preliminary land 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: transfer of ownership or use rights of written works, graphic works (such as picture albums, albums), and audio-visual works (such as movie masters, video tape masters
Video tapes) Behavior.
Transfer of goodwill: the act of transferring the right to use goodwill. Sales of real estate 5 Sales of buildings and other land attachments
Paid transfer of ownership of buildings or structures, sale of ownership of other land attachments, sale of buildings, transfer of units and individuals in the form of transfer of limited property rights or permanent use rights The conduct of projects under construction that enter the building construction phase.
Note: 1. The formula for calculating the amount of business tax payable: tax payable = turnover All prices and extra-price fees charged to taxpayers for providing taxable services, transferring intangible assets, or selling real estate.
3. According to the Guangdong Provincial Local Taxation Bureau’s “Notice on Increasing the Threshold of Business Tax in Our Province” (Guangdong Taxi Fa [2004] No. 312), the threshold for regular tax payment is: “Service The starting point for the tax item "Leasing Industry" is 1,000 yuan in monthly turnover. The starting point for other tax items is adjusted by region across the province. The starting point in Jiangmen is a monthly turnover of 3,500 yuan. The starting point for pay-per-time tax is: Each (daily) turnover is 100 yuan, effective from January 1, 2005.
4. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Further Expanding Rural Credit Cooperatives in Pilot Areas on Tax Policy Issues" issued by the Guangdong Provincial Department of Finance, the State Taxation Bureau, and the Local Taxation Bureau (Guangdong Finance Law [2005 ] No. 7), starting from January 1, 2004, the taxable income from the financial and insurance industry obtained by rural credit cooperatives will be levied a business tax at a rate of 3 (the original tax rate is 5).