1 Value-added tax

The value-added tax rate is divided into three levels: basic rate 17, low rate 13 and zero rate. 2. Tax items and tax rates of consumption tax

Consumption tax *** has 11 tax items, 13 sub-items under 3 of them, and 25 tax items are listed. There are 21 countries that implement proportional tax rates and 4 that implement fixed tax rates. ***There are 14 tax brackets, the lowest is 3, the highest is 45.

3. Business tax items and tax rates

Business tax item and tax rate table

Tax item collection range and tax rate

1. Land transportation in transportation industry , water transportation, air transportation, pipeline transportation, loading and unloading 3

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

3. Finance and insurance industry 5

4. Posts and telecommunications industry 3

5. Culture and sports industry 3

6. Entertainment industry karaoke halls, dance halls, OK dance halls, music cafes, billiards golf, bowling , Entertainment 5-20

7. Service agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising industry and other service industries 5

8. Transfer of intangible assets Transfer of land use rights, patented non-patented technology, trademark rights, copyrights, goodwill5

9. Sales of real estate, buildings and other land attachments5

3. Corporate income tax Tax rates

There are two types of tax rates: statutory tax rates and preferential tax rates. The statutory tax rate is 33; the preferential tax rate refers to providing low tax rates to enterprises with taxable income below a certain amount, which is divided into two types: 18 and 27. If the annual taxable income is less than 30,000 yuan (including 30,000 yuan), the tax rate is reduced to 18%; if the annual taxable income exceeds 30,000 yuan and is less than 100,000 yuan (including 100,000 yuan), the tax rate is reduced to 27% Tax rate levied.

4. Income tax rates for foreign-invested enterprises and foreign enterprises

The operating income tax rate for foreign-invested enterprises and institutions and sites established by foreign enterprises in China is 30, and the local income tax rate is 30%. The tax rate is 3, and the overall tax burden is 33.

For foreign enterprises that have not established institutions or places in China but have income derived from China, or although they have established institutions or places, their income has no actual connection with their institutions or places, the tax rate is 20.

5. Personal income tax rates

Personal income taxes are divided into different personal income items, and there are two forms of excessive progressive tax rates and proportional tax rates.

(1) Wage and salary income are subject to a nine-level progressive tax rate ranging from 5 to 45.

Personal income tax rate table 1 (applicable to wages and salary income)

Full-month taxable income tax rate for series ()

1 Not exceeding 500 yuan 5

2 The portion exceeding RMB 500 to RMB 2,00010

3 The portion exceeding RMB 2,000 to RMB 5,00015

4 Exceeding The portion between 5,000 yuan and 20,000 yuan 20

5 The portion exceeding 20,000 yuan to 40,000 yuan 25

6 The portion exceeding 40,000 yuan to 60,000 The portion exceeding 60,000 Yuan to 80,000 Yuan is 30

7 The portion exceeding 60,000 Yuan to 80,000 Yuan is 35

8 The portion exceeding 80,000 Yuan to 100,000 Yuan is 40

9 The portion exceeding 100,000 yuan 45

(The full monthly taxable income as mentioned in this table refers to the monthly income minus eight expenses in accordance with the provisions of Article 6 of this Law. The balance after 100 yuan or the balance after deducting 3,200 yuan of additional deductions.)

(2) Income from street operations of individual industrial and commercial households and income from contracting and leasing operations for enterprises and institutions shall be subject to 5- 35 five-level excess progressive tax rate.

Personal income tax rate Table 2 (applicable to income from production operations, contracting and leasing operations)

Grade annual taxable income tax rate ()

1 Not exceeding 5 of 5,000 yuan

2 The portion exceeding 5,000 yuan to 10,000 yuan 10

3 The portion exceeding 10,000 yuan to 30,000 yuan 20

4 The portion exceeding RMB 30,000 to RMB 50,000 30

5 The portion exceeding RMB 50,000 RMB 35

(Note: All items mentioned in this table are Annual taxable income refers to the balance after deducting costs, expenses and losses from the total income in each tax year in accordance with the provisions of Article 6 of this Law.)

(3) Income from royalties, A proportional tax rate of 20 applies to income from remuneration for labor services, income from royalties, income from property leasing, income from property transfer, interest, dividends, bonus income, incidental income and other income.

6. Agricultural tax rate

The national average tax rate is 15.5% of annual output; the average tax rate for each province, autonomous region, and municipality is determined by the State Council based on the national average tax rate and combined with the regional tax rate. Different economic situations shall be stipulated separately.

7. Stamp tax rates

The current stamp tax adopts two rates: proportional tax rate and fixed tax rate.

There are five proportional tax rates, namely 1/1000, 4/1000, 5/10000, 3/10000 and 0.5/10000.

The fixed tax rate applies to rights licenses and other account books in the tax items of business account books, and the unit tax is five yuan per item.

For details, please refer to the stamp tax item and tax rate table in the "Interim Regulations of the People's Republic of China on Stamp Duty"

8. Applicable tax amounts for vehicle and vessel use tax

The vehicle and vessel use tax adopts a fixed tax rate, that is, a fixed unit tax amount is stipulated for the taxed vehicles and vessels

9. The tax rate of real estate tax

If calculated and paid based on the residual value of the property, the tax rate is 1.2%;

If calculated and paid based on the rental income of the property, the tax rate is 12%.

10. The tax rate of land value-added tax

The ratio of the value-added amount of the series to the amount of deduction items () Tax rate () Quick calculation deduction coefficient ()

1 No Part exceeding 50 30 0

2 Part exceeding 50 to 100 40 5

3 Part exceeding 100 to 200 50 15

4 Part exceeding 200 60 35

11. Amount of cultivated land occupation tax

(1) In areas where the per capita cultivated land is less than 1 mu (including 1 mu) on a county basis (the same below), each The price per square meter is 2 yuan to 10 yuan;

(2) In areas where the per capita cultivated land is 1 to 2 acres (inclusive), the price per square meter is 1.6 yuan to 8 yuan;

(3) In areas where the per capita cultivated land is 2 to 3 acres (including 3 acres), the rate is 1.3 yuan to 6.5 yuan per square meter;

(4) In areas where the per capita cultivated land is more than 3 acres, It is 1 yuan to 5 yuan per square meter.

Rural residents who occupy cultivated land to build new residences will be levied half the tax according to the above regulations.

In special economic zones, economic and technological development zones, and areas with developed economies and very little cultivated land per capita, the applicable tax amount can be increased appropriately, but the maximum amount shall not exceed 50% of the above-mentioned tax amount.