The taxes and fees mainly involved in the service industry include business tax, urban maintenance and construction tax, education surcharge, corporate income tax, personal income tax, real estate tax, land use tax, vehicle and vessel tax, stamp tax, etc.
1. Business tax
The service industry refers to the business that uses equipment, tools, locations, information, or skills to provide services to the society. The tax rate is 5.
The scope of collection of this tax includes: agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising industry, and other service industries.
2. Urban maintenance and construction tax
The tax calculation basis is the amount of value-added tax, consumption tax and business tax actually paid by the taxpayer. If the taxpayer's location is in an urban area, the tax rate is 7; if the taxpayer's location is in a county or town, the tax rate is 5; if the taxpayer's location is not in an urban area, county, or town, the tax rate is 1;
3. Education fee surcharge and local education surcharge
The tax calculation basis is the amount of business tax actually paid by the taxpayer. The additional rate is 3. The local education surcharge is calculated based on the actual paid value-added tax, consumption tax, and business tax, and is levied at a rate of 1.
4. Property tax.
The real estate tax is calculated based on the original value of the property, and the tax rate is 1.2. The calculation formula is: annual tax payable = original value of the property (assessed value) * (1-30) * 1.2., if any If the property is rented out, the tax is based on rent, and the tax rate is 12.
5. Land use tax
The land use tax standards implemented by Suqian City from January 1, 2007:
1. Land occupied in urban areas The annual land use tax standard per square meter is: 6.00 yuan for first-level land, 4.00 yuan for second-level land, 3.00 yuan for third-level land, and 2.00 yuan for fourth-level land; the annual land use tax standard per square meter for land occupied by the three counties is: The first-level land is 3.00 yuan, the second-level land is 2.5 yuan, and the third-level land is 2.00 yuan.