1. Tax types:

National tax: For small-scale taxpayers: Value-added tax = sales/1.03*0.03

For general taxpayers:: Value-added tax -=Output tax - Input tax

Output tax = Sales/1.17*0.17)

Input tax = Certified input tax VAT -

Corporate income tax: 25% of reported profits. There are also levies based on fixed quotas.

Local tax: Urban construction tax---VAT amount*0.05 (county level)

---VAT amount*0.07 (county-level city or above)

Education Additional ------ Value-added tax * 0.03

Local education surcharge ------ Value-added tax * 0.02

Personal income tax --- This is for employees, more than Pay tax on 2,000 yuan.

Personal income tax --- This is for your boss. When your company is registered as a "sole proprietorship", you must pay this tax. It is not required for other registration methods. Generally, it is levied at a fixed amount. If your company is a sole proprietorship, ask your boss to smooth the relationship.

Stamp duty---The following are the situations where stamp duty must be paid, as well as the tax rate (tax amount). As long as these contracts, vouchers, and account books occur, stamp duty must be paid, regardless of whether you are a general taxpayer:< /p>

The tax rate is three ten thousandths (3%%): purchase and sale contracts, construction and installation project contract contracts, and technology contracts.

The tax rate is five ten thousandths (5%%): processing contracting, construction project survey, cargo transportation, property rights transfer documents, capital account books (fund account books are based on (paid-in capital + capital reserve fund) *5%%).

The tax rate is one thousandth (1%.): property lease contract, warehousing contract, property insurance contract.

The tax rate is 0.5% per 10,000 (0.5%%): loan contract.

Five yuan per item: other account books, rights and licenses (house ownership certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate).

The calculation formula of salary personal tax is:

Tax payable = (wage and salary income - "five insurances and one housing fund" - number of deductions) × applicable tax rate - number of quick calculation deductions

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1. Current personal tax calculation method:

Amount of personal income tax payable = (taxable income – deduction standard) * applicable tax rate – quick calculation deduction

If the amount does not exceed 500 yuan, the tax rate is 5%, and the quick calculation deduction is 0;

For the amount exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and the quick calculation deduction is 25

Over 2,000 For the portion between RMB 5,000 and RMB 5,000, the tax rate is 15%, and the quick deduction amount is 125

For the portion exceeding RMB 5,000 to 20,000 yuan, the tax rate is 20%, and the quick deduction amount is 375

Over 20,000 For the portion between RMB 40,000 and RMB 40,000, the tax rate is 25%, and the quick deduction amount is 1,375

For the portion exceeding RMB 40,000 to 60,000 yuan, the tax rate is 30%, and the quick deduction amount is 3,375

Over 60,000 For the portion from RMB 80,000 to RMB 80,000, the tax rate is 35%, and the quick deduction amount is 6,375

For the portion exceeding RMB 80,000 to RMB 100,000, the tax rate is 40%, and the quick deduction amount is 10,375

Over 100,000 Yuan part, the tax rate is 45%, and the quick calculation deduction is 15,375

2. The adjusted 7-level excess progressive tax rate starting from September 1, 2011: the deduction is 3,500 yuan.

Quick calculation of tax deductions for the whole month’s taxable income (yuan)

The tax payable for the whole month does not exceed 1,500 yuan 3% 0

Tax payable for the whole month The tax payable for the whole month exceeds RMB 1,500 to RMB 4,500 10% 105

The tax payable for the whole month exceeds RMB 4,500 to RMB 9,000 20% 555

The tax payable for the whole month exceeds RMB 9,000 to RMB 35,000 25 % 1005

The tax payable for the whole month exceeds 35,000 yuan to 55,000 yuan 30% 2755

The tax payable for the whole month exceeds 55,000 yuan to 80,000 yuan 35% 5505

45% of the monthly tax payable exceeds 80,000 yuan 13505

1. Income subject to personal income tax

The following personal income must be paid personal income tax: wages and salary income; Income from production and operation of individual industrial and commercial households; income from contracting and leasing operations of enterprises and institutions; income from labor remuneration; income from royalties; income from royalties; income from interest, dividends and bonuses; income from property leasing; income from property transfer; incidental income Income; other income subject to taxation determined by the finance department of the State Council.

2. Income that is not subject to personal income tax

The following personal income is exempt from personal income tax:

(1) Provincial People's Government, State Council Prizes in science, education, technology, culture, health, sports, environmental protection, etc. awarded by ministries and commissions, units of the Chinese People's Liberation Army and above, as well as foreign organizations and international organizations.

(2) Interest on national bonds and financial bonds issued by the state;

(3) Subsidies and allowances issued in accordance with unified national regulations;

(4) Welfare fees, pensions, and relief funds;

(5) Insurance compensation;

(6) Military personnel’s transfer fees and demobilization fees;

(7) Settlement allowance, severance payment, retirement salary, retirement salary, and retirement living allowance paid to cadres and employees in accordance with unified national regulations;

(8) Obtained from individual reporting and co-investigation of various illegal and criminal activities Bonuses; individuals handle tax withholding and remittance procedures and receive withholding fees in accordance with regulations. (Temporarily exempt from collection)

1. Calculation of taxable amount of wages and salary income

For wages and salary income, the balance after deducting an expense of 2,000 yuan from the monthly income is the taxable income. Wage and salary income are subject to excessive progressive tax rates ranging from 5% to 45%.

According to national regulations, the basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, housing provident funds, work-related injury insurance and maternity insurance paid by the unit and paid by individuals (generally referred to as the "five insurances") "One gold") shall be deducted from the taxable income of the taxpayer.

The calculation formula for wages and salary income is:

Tax payable = (wage and salary income – “five insurances and one housing fund” – number of deductions) × applicable tax rate – number of quick calculation deductions

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Income from wages and salaries shall be withheld and paid by the paying unit. If the unit does not withhold and pay personal income tax, taxpayers need to declare and pay personal income tax to the tax authorities on their own.

2. Calculation of tax payable on income from labor remuneration

For income from labor remuneration, if the income does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, After deducting the 20% fee, the balance is taxable income.

Income from labor remuneration is subject to a proportional tax rate of 20%. For an individual's one-time remuneration for labor services, if the taxable income exceeds 20,000 yuan to 50,000 yuan, an additional 50% of the tax payable will be added after calculating the tax payable in accordance with the tax law; for the part exceeding 50,000 yuan, an additional 10% will be levied. become.

If the income from labor remuneration is one-time income, the income shall be regarded as one time; if it is continuous income from the same project, the income received within one month shall be regarded as one time.

See Table 2-4 for the applicable tax rate table for the tax payable on labor remuneration income.

Table 2-4: Applicable tax rate table for labor remuneration income

Level Taxable income Tax rate (%) Quick calculation deduction

1 No more than 20,000 Yuan 20 0

2 The portion exceeding RMB 20,000 to RMB 50,000 30 2 000

3 The portion exceeding RMB 50,000 40 7 000

Labor The amount of tax payable on remuneration (within 4,000 yuan) = (remuneration for labor services - 800) × 20%

The amount of tax payable on remuneration for labor services (more than 4,000 yuan) = remuneration for labor services × (1-20%) × tax rate -Quick calculation deductions

The director's fee income obtained by an individual due to his or her position as a director is in the nature of income from remuneration for services, and personal income tax is levied according to the income items from remuneration for services.

Income from wages and salaries is the remuneration received from non-independent personal labor activities, that is, from serving and being employed in agencies, groups, schools, military units, enterprises, institutions and other organizations; income from labor remuneration is Remuneration obtained by individuals independently engaging in various skills and providing various services. The main difference between the two is that the former has an employer-employee relationship, while the latter does not.

3. Calculation of the tax payable on author’s remuneration

If the income from author’s remuneration does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, the expense will be deducted 20% fee, the balance of which is taxable income. Income from author remuneration is subject to a proportional tax rate of 20%, with a 30% reduction based on the tax payable.

Amount of tax payable on royalties (below 4,000 yuan) = (income from royalties - 800) × 20% × (1-30%)

Amount of tax payable on royalties (above 4,000 yuan) ) = Income from royalties × (1-20%) × 20% × (1-30%)

The unit that pays the royalties should withhold and pay personal income tax when paying the royalties.

IV. Calculation of tax payable on income from property leasing

Income from property leasing refers to the income obtained by individuals from leasing buildings, land use rights, machinery and equipment, vehicles and ships, and other properties. For property rental income, if the income does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of expenses will be deducted, and the balance shall be the taxable income. Income from property leasing is subject to a proportional tax rate of 20%. Income from property rental is considered as income earned within a month. The current personal income tax rate for individual rental housing is 10%.

When calculating personal income tax from property leasing income obtained by individuals, the following expenses should be deducted in order: ① taxes paid during the property leasing process;

② by the taxpayer The actual repair costs of the rental property borne;

③The cost deduction standards stipulated in the tax law.

5. Calculation of tax payable on income from property transfer

For income from property transfer, the balance of the income from the transferred property after deducting the original value of the property and reasonable expenses is the taxable income. Forehead. Income from property transfer is subject to a proportional tax rate of 20%.

Income obtained by individuals from transferring shares of listed companies is temporarily exempt from personal income tax.

6. Calculation of tax payable on income from auction of property

For an individual’s auction of property other than the original manuscripts and copies of literary works, the original value of the property and the sum of the original value and The balance after reasonable expenses is taxable income, and a 20% personal income tax rate is applicable to the "property transfer income" item.

The individual income tax payable on the proceeds from the auction of personal property shall be withheld and paid by the auction unit, and the tax declaration shall be made to the competent tax authority where the auction unit is located in accordance with regulations.

7. Calculation of tax payable on royalties income

If the income from royalties does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; 4,000 yuan If the amount is more than RMB 20, 20% of the expenses shall be deducted, and the balance shall be the taxable income. Royalty income is subject to a proportional tax rate of 20%.

The calculation formula for the tax payable on royalty income below 4,000 yuan is:

Tax payable = (royalty income - 800) × 20%

The formula for calculating the tax payable on royalties of more than 4,000 yuan is:

Tax payable = Royalty income × (1-20%) × 20%

8. Calculation of tax payable on interest, dividends, and bonus income

The proportional tax rate applicable to interest, dividend, and bonus income is 20%. For interest, dividends, and bonus income, the amount of each income is the taxable income. Interest earned on savings deposits after October 9, 2008 (including October 9) is temporarily exempt from personal income tax.

9. Calculation of the tax payable on incidental income and other income

For incidental income and other income, the proportional tax rate is applicable, and the tax rate is 20%. For incidental income and other income, the amount of each income shall be the taxable income.

The tax items and tax rates of consumption tax

The tax items and tax rates of consumption tax are shown in Table 2-1:

Table 2-1: Table of consumption tax items and tax rates< /p>

Tax item Tax calculation unit Tax rate (tax amount)

1. Tobacco

1. Cigarettes

(1) Standard box (50,000 sticks) with an external allocation price of more than 70 yuan (including 70 yuan) per standard carton (200 sticks) 56%; 150 yuan

(2) Standard boxes (50,000 pieces) with an external allocation price of less than 70 yuan per standard bar (200 pieces) 36%; 150 yuan

2. Cigars 36%

3. Tobacco 30%

4. Cigarette wholesale link 5%

2. Wine and alcohol

1. Grain liquor jin or 500 ml 20%; 0.5 yuan

2. Rice wine 240 yuan per ton

3. Beer

(1) The ex-factory price per ton (including packaging and packaging deposit) is more than 3,000 yuan (including 3,000 yuan, excluding value-added tax). 250 yuan per ton

( 2) 220 yuan per ton for less than 3,000 yuan per ton

(3) 250 yuan for homemade products in the entertainment and catering industries

4. Other wines 10%

5. Alcohol 5%

3. Cosmetics 30%

4. Precious jewelry and jade jewelry

1. Gold and silver jewelry, platinum jewelry and diamond and diamond jewelry 5%

2. Other precious jewelry and jade 10%

5. Firecrackers and fireworks 15%

6. Refined oil

1. Gasoline

(1) Unleaded gasoline liter 1.0 yuan

(2) Leaded gasoline liter 1.4 yuan

2. Diesel liter 0.8 yuan

3. Naphtha liter 1.0 yuan

4. Solvent oil liter 1.0 yuan

5. Lubricating oil liter 1.0 yuan

6. Fuel oil liter 0.8 yuan

7. Aviation kerosene liter 0.8 yuan

7. Car tires 3%

8. Motorcycles

1. 3% of the cylinder capacity (displacement volume, the same below) below 250 ml (inclusive)

2. 10% with cylinder capacity above 250 ml

9. Cars

1. Passenger cars

(1) 1% of the cylinder capacity (displacement volume, the same below) below 1.0 liters (inclusive)

(2) The cylinder capacity above 1.0 liters to 3% of 1.5 liters (inclusive)

(3) Cylinder capacity between 1.5 liters and above and 5% of 2.0 liters (inclusive)

(4) Cylinder capacity between 2.0 liters and above 9% of 2.5 liters (inclusive)

(5) Cylinder capacity between 2.5 liters and above and 12% of 3.0 liters (inclusive)

(6) Cylinder capacity between 3.0 liters and above 25% of 4.0 liters (inclusive)

(7) 40% of cylinder capacity above 4.0 liters

2. Medium and light commercial buses 5%

10. Golf balls and golf equipment 10%

11. High-end watches 20%

12. Yachts 10%< /p>

13. Wooden disposable chopsticks 5%

14. Solid wood flooring 5%

3. Calculation formula of consumption tax payable

Consumption tax adopts the method of calculating the tax payable by ad valorem rate, specific volume fixed amount, or compound tax calculation of ad valorem rate and specific volume fixed amount (hereinafter referred to as compound tax calculation).

The formula for calculating the amount of tax payable:

The amount of tax payable calculated using the ad valorem method = sales volume × proportional tax rate

The amount of tax payable calculated using the ad valorem method = sales quantity × Fixed tax rate

The tax payable calculated using the compound tax calculation method = sales volume × proportional tax rate + sales quantity × fixed tax rate

IV. Calculation of taxable sales volume

Sales amount refers to the entire price and extra-price charges collected by taxpayers from buyers for selling taxable consumer goods.

Sales, excluding VAT due to the purchaser. If the taxpayer does not deduct VAT from the sales of taxable consumer goods or the price and VAT are collected together because special VAT invoices are not allowed to be issued, the tax shall be converted into VAT-exclusive when calculating consumption tax. of sales. The conversion formula is:

Sales of taxable consumer goods = sales including value-added tax ÷ (1 + value-added tax rate or collection rate)

5. Self-produced taxable consumer goods for self-use The taxable consumer goods produced by the taxpayer for self-use shall be taxed according to the sales price of similar consumer goods produced by the taxpayer; if there is no sales price for similar consumer goods, the tax shall be calculated based on the taxable price.

Taxable consumer goods produced by taxpayers for their own use refer to taxable consumer goods that are taxed when transferred for use in accordance with Article 4, Paragraph 1 of the "Interim Regulations on Consumption Tax".

The formula for calculating the component taxable price when calculating tax using the ad valorem method:

The component taxable price = (cost + profit) ÷ (1-proportional tax rate)

The formula for calculating the component tax price when implementing the compound tax calculation method:

The component tax price = (cost + profit + self-produced and self-used quantity × fixed tax rate) ÷ (1-proportional tax rate)

The national average cost profit margin of taxable consumer goods is as follows: a. Class A cigarettes 10%; b. Class B cigarettes 5%; c. Cigars 5%; d. Cut tobacco 5%; e. Grain Liquor 10%; f. Potato liquor 5%; g. Other liquor 5%; h. Alcohol 5%; i. Cosmetics 5%; j. Firecrackers and fireworks 5%; k. Precious jewelry and jade 6%; l .Car tires 5%; m. Motorcycles 6%; n. Golf balls and golf equipment 10%; o. High-end watches 20%; p. Yachts 10%; q. Wooden disposable chopsticks 5%; r. Solid wood flooring is 5%; s. Passenger cars are 8%; t. Medium and light commercial buses are 5%.

Business tax rate

The tax items and tax rates of business tax shall be implemented in accordance with the "Business Tax Item and Rate Table" attached to the "Provisional Regulations on Business Tax". Adjustments to tax items and tax rates shall be determined by the State Council.

The specific tax rate applicable to taxpayers operating in the entertainment industry shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government within the range specified in the "Business Tax Item and Rate Table".

Table 2-2: Business tax items and tax rates

Tax items and tax rates

1. Transportation industry 3%

2. Construction industry 3%

3. Finance and insurance industry 5%

4. Posts and telecommunications industry 3%

5. Culture and sports industry 3%

6. Entertainment industry 5%~20%

7. Service industry 5%

8. Transfer of intangible assets 5%

9. Sales of real estate 5%

If a taxpayer has services subject to business tax for different tax purposes (hereinafter referred to as taxable services), transfers intangible assets or sells real estate, it shall separately calculate the turnover, transfer amount and sales volume of different tax purposes (hereinafter referred to as taxable services). (collectively referred to as turnover); if the turnover is not calculated separately, the higher tax rate will apply.

1. Taxpayers of vehicle purchase tax

Units and individuals who purchase taxable vehicles in China are taxpayers of vehicle purchase tax and must pay vehicle purchase tax in accordance with the law. The so-called purchase includes the act of purchasing, importing, self-producing, receiving gifts, winning awards, or otherwise obtaining taxable vehicles for personal use.

The vehicle purchase tax is levied on cars, motorcycles, trams, trailers, and agricultural transport vehicles. The specific collection scope shall be implemented in accordance with the "Vehicle Purchase Tax Collection Scope Table" attached to these regulations.

2. Calculation of vehicle purchase tax

Vehicle purchase tax adopts the ad valorem method to calculate the amount of tax payable. The calculation formula of tax payable is: tax payable = taxable price × tax rate.

The vehicle purchase tax rate is 10%.

The taxable price of vehicle purchase tax is determined according to the following provisions according to different situations:

①The taxable price of a taxable vehicle purchased by a taxpayer for his own use is the taxable price purchased by the taxpayer. The total price paid to the seller for the vehicle and any additional charges, excluding VAT.

Tax-exclusive price = (total price + extra-price fees) ÷ (1 + VAT rate or collection rate)

② Tax calculation for taxable vehicles imported by taxpayers for their own use The price calculation formula is:

Taxable price = Dutiable price + Customs duty + Consumption tax

③ Applications that taxpayers produce, receive gifts, win awards, or otherwise obtain for their own use The taxable price of a taxed vehicle shall be determined by the competent tax authority with reference to the lowest taxable price.

3. Taxpayers of vehicle and vessel tax

In China, the owners or managers of vehicles and vessels (hereinafter referred to as vehicles and vessels) are taxpayers of vehicle and vessel tax and must pay vehicle and vessel tax in accordance with the law . If the owner or manager of a vehicle or vessel fails to pay the vehicle and vessel tax, the user shall pay the vehicle and vessel tax on his behalf.

4. Vehicle and Vessel Tax Amounts

The applicable vehicle and vessel tax amounts shall be implemented in accordance with the "Vehicle and Vessel Tax Items and Amounts Table" attached to the "Vehicle and Vessel Tax Interim Regulations". The specific applicable tax amount for vehicles is determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government within the specified tax range for sub-tax items.

Table 2-5: Vehicle and vessel tax tax items and tax amounts

Tax item Tax calculation unit Annual tax amount Remarks

Passenger vehicles 60 yuan to 660 yuan each, including trams

Freight trucks, 16 yuan to 120 yuan per ton based on dead weight, including semi-trailer tractors and trailers

Three-wheel vehicles, low-speed trucks, 24 yuan to 120 yuan per ton, based on dead weight

Motorcycles 36 yuan to 180 yuan per unit

Ships 3 yuan to 6 yuan per ton based on net tonnage Tugs and non-motorized barges are calculated at 50% of the ship tax respectively

5. Taxpayers of property tax

Property tax is levied in cities, counties, organized towns and industrial and mining areas. Property taxes are paid by the property owner. If the property rights belong to the whole people, the payment shall be paid by the operating and management unit. If the property rights are deeded, the deedee shall pay the amount. If the property owner or deedee is not located at the location of the property, or if the property rights are not determined and the lease dispute is not resolved, the property custodian or user shall pay.

6. Calculation of property tax

Real estate tax is calculated and paid based on the residual value after deducting 10% to 30% of the original value of the property.

The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Currently, provinces generally deduct 30%. If there is no basis for the original value of the property, the tax authority where the property is located shall make a determination with reference to similar properties. If the property is rented out, the rental income from the property shall be the basis for calculating property tax. The tax rate of real estate tax is 1.2% if it is calculated based on the residual value of the property; if it is calculated and paid based on the rental income of the property, the tax rate is 12%.

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7. Preferential policies for property tax

The following properties are exempt from property tax:

a. Properties for self-use by state agencies, people’s organizations, and the military;

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b. Real estate for self-use by units with project funds allocated by the state financial department;

c. Real estate for personal use in religious temples, parks, and historical sites;

d. Individuals All non-business properties;

e. Properties for self-use of Qinghai-Tibet Railway Company and its affiliated units;

f. Property for self-use of Hualiang Logistics Company and its directly affiliated enterprises operating policy businesses Real estate;

g. Real estate for self-use by China National Salt Corporation’s national reserve salt warehouse to operate the central salt reserve business;

h. Real estate for self-use by non-profit scientific research institutions;

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i. Publicly owned housing and low-rent housing rented at prices stipulated by the government, including unit-owned housing rented to employees by enterprises and self-financing institutions;

j. Housing management departments Public housing rented by residents;

k. Other properties approved by the Ministry of Finance as tax-exempt for private housing that returns property rights to households in the implementation of the private housing policy and rents it to residents at rent standards set by the government.

For residential properties rented by individuals at market prices, the property tax payable is temporarily reduced and levied at a rate of 4%.

For houses rented by enterprises, institutions, social groups and other organizations to individuals for residence at market prices, the property tax is levied at a reduced rate of 4%.

8. Taxpayers of deed tax

The scope of deed tax in my country is the transfer of land and house ownership within the country. Land and house ownership refers to land use rights and house ownership.

The specific scope of taxation includes:

① Transfer of state-owned land use rights;

② Transfer of land use rights;

③ Houses Buying and selling;

④House donation;

⑤House exchange.

In addition, according to the tax law, if the ownership of land or houses is transferred in the following ways, it will be treated as a transfer of land use rights, a house sale or a house donation and taxed:

①Tax land , house ownership as a valuation investment and shareholding;

②Use land and house ownership to pay off debts;

③Accept land and house ownership in the form of winning awards;

④ Accept ownership of land and houses through pre-purchase or prepayment of funds for house construction.

9. Calculation of the amount of deed tax payable

The deed tax adopts a proportional tax rate of 3% to 5%. The specific implementation tax rate shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government based on the actual conditions of the region within the range stipulated in the tax law.

The tax basis for deed tax is the price of the real estate. Since the ownership transfer methods of land and houses are different and the pricing methods are different, they should be determined according to the different circumstances of the transfer of land and house ownership:

①Transfer of state-owned land use rights, sale of land use rights, and house sales , the transaction price is the basis for calculating tax. The transaction price refers to the price determined in the land and house ownership transfer contract, including the currency, physical objects, intangible assets or other economic benefits to be delivered by the recipient;

②Land The donation of use rights and house gifts shall be assessed by the expropriation authority with reference to the market price of land use rights sales and house sales;

③For land use right exchanges and house exchanges, the tax calculation basis shall be the exchanged land use rights. , the price difference of the house;

④ When the land use right is obtained through allocation and the real estate is transferred upon approval, the real estate transferor shall pay back the deed tax, and the basis for calculating the tax shall be the back paid land use right transfer fee or Land income.

10. Preferential policies for deed tax

The preferential tax policies for deed tax mainly include:

① State agencies, institutions, social groups, and enterprises inherit land , houses used for office, teaching, medical, scientific research and military facilities are exempt from deed tax;

② Urban employees who purchase public housing for the first time according to regulations are exempt from deed tax;

③ If the house is lost due to force majeure and the house is repurchased, the exemption shall be reduced or reduced as appropriate;

④ If the land and house are requisitioned and occupied by the people's government at or above the county level, and the ownership of the land and house is re-taken by the people's government at the provincial level, Determine whether to reduce or exempt;

⑤ Those who inherit the land use rights of barren mountains, barren ditches, barren hills, and barren shoals and use them for agricultural, forestry, animal husbandry, and fishery production are exempt from deed tax;

⑥ Starting from November 1, 2008, for individuals who purchase ordinary houses of 90 square meters or less for the first time, the deed tax rate will be temporarily reduced to 1%.

11. Taxpayers of Stamp Duty

Units and individuals who write and receive the certificates listed in the "Interim Regulations on Stamp Duty" in China are all taxpayers of Stamp Duty (hereinafter (referred to as taxpayers) shall pay stamp duty in accordance with the law.

The following vouchers are taxable vouchers:

① Purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technology contracts or contracts Certificates of a certain nature;

②property transfer documents;

③business account books;

④rights and licenses;

⑤experience Other certificates determined by the Ministry of Finance for tax collection.

12. Calculation of Stamp Duty

The taxpayer shall calculate the tax payable according to the proportional tax rate or the fixed amount per piece according to the nature of the taxable certificate. The specific tax rates and tax amounts are determined in accordance with the "Stamp Duty Items and Rates Table" attached to the "Stamp Duty Interim Regulations".

Table 2-6: Table of stamp duty tax items and rates

Tax item Scope Tax rate Taxpayer Description

1. Purchase and sale contract includes supply, advance purchase, purchase, and combination of purchase and sale and contracts for collaboration, adjustment, compensation, barter, etc., with decals based on 3/10,000 of the purchase and sale amount.

2. Processing contract, including processing, customization, repair, repair, printing, advertising, surveying and mapping, For testing and other contracts, a decal of 5/10,000 of the processing or contracting income will be applied to the contracting party

3. Construction project survey and design contracts, including survey and design contracts, a decal of 5/10,000 of the fees collected to the contracting party

4. Construction and installation project contract contracts, including construction and installation project contract contracts, with decals of three ten thousandths of the contract amount to the contracting party

5. Property leasing contracts, including leasing houses, ships, aircraft, and motor vehicles , machinery, appliances, equipment, etc. decals based on one thousandth of the rental amount. If the tax amount is less than one yuan, a decal of one yuan will be applied to the contracting party.

6. Goods transportation contracts include civil aviation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transport contracts. A decal of 0.05% of the transportation cost will be applied to the contract. If the document is used as a contract, it will be decaled according to the contract

7. Warehousing and custody contracts include warehousing and custody contracts. The decal will be decaled at one thousandth of the warehousing and storage fee. The person who made the contract. If the warehouse receipt or warehouse receipt is used as a contract, it will be decaled according to the contract.

Contract decal

8. Loan contract The loan contract signed by banks and other financial organizations and the borrower (excluding inter-bank lending) is decaled at 0.50% of the loan amount. The contracting party documents are used as contracts. 9. Property insurance contracts include property, liability, guarantee, credit and other insurance contracts. The discount is based on one thousandth of the insurance premium income. If the contracting party documents are used as a contract, the discount is based on the contract< /p>

10. Technology contracts include technology development, transfer, consulting, service, etc. Contracts are decaled at three ten thousandths of the stated amount to the contracting party

11. Property rights transfer documents include property ownership and The transfer documents of copyright, trademark exclusive use, patent rights, proprietary technology use rights, etc. shall be decaled at 50,000% of the amount contained. A discount of 0.05% of the original value of fixed assets and total self-owned working capital will be applied. Other account books are decaled at RMB 5 per item. The person who set up the account book.

13. Rights and licenses, including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by government departments. Decals are per item. Five yuan recipient