Waterway transportation assistance shall be taxed by analogy with waterway transportation.
The transportation business of transporting goods or passengers by air route. General aviation business and aviation ground service business are taxed according to air transport.
pipeline transport
deal with
Second, the construction industry 3% building
fixed
repair
decorate
Other engineering operations
Three. Financial insurance 5% financial services include loans, financial leasing, financial commodity transfer, financial brokerage and other financial services. Loans include self-funded loans and re-loans. The mortgage business of pawnshops is taxed according to their own funds. The loan business of China People's Bank is not taxed.
The refundable life insurance business for more than one year is exempt from business tax.
Four, the post and telecommunications industry 3% including postal and telecommunications.
Postal services include delivery of letters or parcels, postal remittance, newspaper distribution, postal commodity sales, postal savings and other postal services. Postal departments sell philatelic products and levy business tax.
Telecommunication services include telegraph, telex, telephone, telephone installation, telecommunication supplies sales and other telecommunication services.
5. The cultural and sports industry 3% includes the cultural and sports industry.
Cultural industries include performances, broadcasting and other cultural industries. The business of operating tourist attractions is taxed according to the cultural industry.
Sports industry includes holding sports competitions and providing venues for sports competitions or activities.
6.5%-20% of the entertainment industry operates karaoke bars, dance halls, karaoke dance halls, music cafes, golf, squash, tennis and other projects.
Business shooting, amusement machines, horse racing, hunting (including fishing), yachts, racing cars (except yachts and racing cars for children's entertainment) and other entertainment projects.
Billiards, bowling and other entertainment.
Seven, the service industry, including organizing tourism, providing places, etc. , 5%.
8. Leasing industry, 5%
Nine, the sale of real estate, 5%