1, the first tax rate column shows13%;
2. The second tax rate column shows 9%;
3. The third tax rate column shows 6%;
4. The fourth tax rate column shows 0%;
5. The fifth tax rate column shows 5%;
6. The sixth tax rate column shows 3%;
7. The seventh tax rate column shows1%;
8. The eighth tax rate column shows 0.5%;
9. The tenth case is to reduce the tax payable 1.5%.
Second, analysis
General taxpayers sell goods, repair and replacement services, tangible movable property leasing services or import goods. It seems to be scattered, but from the perspective of memory, we can find some rules. The tax rate of 13% is basically related to goods, such as goods sales, goods processing, repair and replacement, goods leasing and goods import. Taxpayers sell transportation, postal services, basic telecommunications, construction services, real estate leasing services, sell real estate, transfer land use rights, and sell or import 23 kinds of goods at a tax rate of 9%.
Third, what is agricultural tax?
Agricultural tax is a tax levied by the state on all units and individuals engaged in agricultural production and having agricultural income, commonly known as public grain. The end of this traditional tax that has existed in China for two thousand years. As an important measure for the government to solve the problems concerning agriculture, countryside and farmers, stopping collecting agricultural tax not only lightens the burden on farmers, but also increases their civil rights, which embodies the principle of fairness in modern taxation and conforms to the trend of industry feeding agriculture back.