2. Table of business tax items and tax rates
Tax items and tax rates
1. Transportation: land transportation, water transportation, air transportation, pipeline transportation, loading and unloading 3%
2. Construction: construction, installation, renovation and other engineering operations 3%
3. Finance and insurance 5%
4. Posts and telecommunications industry 3%
V. Culture and sports industry 3%
VI. Entertainment industry: karaoke bars, dance halls, OK dance halls, music cafes, billiards, golf, bowling and entertainment 5%-2%
VII. Service industry: agency, hotel, catering, tourism, warehousing, leasing, advertising and other services 5%.