Tax range

1. Transportation, land transportation, water transportation, air transportation, pipeline transportation, loading and unloading, ocean transportation, highway management enterprises 3%

2. Construction, installation, repair, decoration and other engineering operations 3%

3. Finance and insurance industry 5% (3. Culture and sports industry 3%

VI. Entertainment karaoke bars, dance halls, karaoke dance halls, music cafes, billiards, golf, bowling and entertainment 5% ~ 2%

From July 1, 24, the tax rate of billiards and bowling was reduced to 5%

VII. Service agency, hotel, catering, tourism and warehousing.

6. business tax is levied on the income obtained by units and individuals from operating ropeways in tourist attractions according to the tax item of "service industry" and "tourism".

7. The traffic department transfers the toll right of expressway with compensation, and the business tax is levied according to the tax item of "service industry" and "leasing industry".

8. For NVOCC business, business tax shall be levied according to the tax item of "service industry" and "agency industry". Non-vessel shipping business refers to the international maritime transport business activities in which the operator of non-vessel shipping business accepts the shipper's cargo as a carrier, issues his own bill of lading or other transport documents, collects the freight from the shipper, completes the international maritime transport of goods through the international shipping operator, and assumes the carrier's responsibility.

9. The property owner of the hotel provides the right to use the property to cooperate with the hotel within the agreed time. If the property right does not belong to the new economic entity, the fixed income and dividend income obtained by the owner according to the agreement shall be regarded as rental income, and the business tax shall be levied according to the provisions of relevant tax laws and administrative regulations. 5%

VIII. Transfer of intangible assets Transfer of land use right, patent right, non-patented technology, trademark right, copyright and goodwill.

from January 1, 23, if intangible assets are invested in shares and * * * bears the investment risk, business tax will not be levied; Business tax is not levied on those who transfer their equity during the investment period. 5%

IX. Sale of real estate Sales of buildings and other land attachments.

from January 1, 23, if you invest in real estate and bear the investment risk, business tax will not be levied; Business tax is not levied on those who transfer their equity during the investment period.

when a unit gives away real estate to others free of charge, it shall be regarded as selling real estate, and business tax shall be levied. Business tax is not levied on the behavior of individuals giving away real estate for free.

Taxpayers who build their own houses and sell them to their employees belong to the act of selling real estate, and business tax should be levied according to regulations. 5%