1. Sales or import of goods; sale of services, tax rate is 13

2. Sales or import of; grain and other agricultural products, edible vegetable oil, edible salt; tap water, heating. Air conditioning, hot water, gas, liquefied petroleum oil, natural gas; books, newspapers, magazines; feed, fertilizers, pesticides; the tax rate is 9

3. For general VAT taxpayers purchasing agricultural products, the original application rate is 10 For deduction rates, the deduction rate is adjusted to 9. The applicable tax rate is 9.

4. For general taxpayers of value-added tax who purchase agricultural products used in the production or commissioned processing of 13-rate goods, the input tax is calculated based on the 10-rate deduction rate. The applicable tax rate is 10.

5. Land, water, and air transportation services; pipeline services; non-transportation operations; postal services; construction engineering services, installation services, repair services, and other construction services; sales and transfer of buildings and structures, etc. Title to real property. The applicable tax rate is 9

6, basic telecommunications services 9; value-added telecommunications services 6. The applicable tax rate is 9-6

7. Financial loans, direct fee financial services; insurance services; financial product transfer; research and development technology services, information technology services, cultural and creative services, logistics auxiliary services, appraisal consulting services, Radio, film and television services, business auxiliary services, other modern services, cultural and sports services, educational and medical services, tourism and entertainment services, catering and accommodation services, daily services for residents, and other daily services. The applicable tax rate is 6

8. For tangible movable property leasing services, the applicable tax rate is 13

9. For real estate leasing services and transfer of land use rights, the applicable tax rate is 9

10. For the transfer of the right to use or ownership of technology, trademark copyrights, natural resources and other equity intangible assets, the applicable tax rate is 6.

Does an enterprise need to pay stamp duty when leasing real estate?

The lease contract signed by an enterprise leasing real estate is a property leasing contract, and the decal is calculated at a tax rate of one thousandth. If the tax amount is less than 1 yuan, the stamp tax is 1 yuan to pay stamp duty.

Stamp duty is a tax levied on the act of entering into and receiving legally valid certificates in economic activities and economic transactions. It got its name from the fact that tax stamps are affixed to taxable certificates as a sign of tax payment. Taxpayers of stamp duty include enterprises, administrative units, public institutions, military units, social groups, other units, individual industrial and commercial households and other individuals established in China and receiving required economic certificates.

Units and individuals who create and receive vouchers listed in the "Interim Regulations of the People's Republic of China on Stamp Duty" within the territory of the People's Republic of China are all taxpayers of stamp duty and shall be liable in accordance with the regulations. Provides for payment of stamp duty.