As an accountant, what is the tax rate you often say?

Tax rate refers to the quantitative relationship or proportional relationship between tax amount and tax object, and refers to the scale of tax collection. Tax rates are generally divided into fixed tax rates, proportional tax rates and progressive tax rates. Fixed tax rate refers to the tax rate form which is directly defined as the absolute amount of tax payment by the unit of measurement of the tax object, and is applicable to taxes levied from a specific amount. Proportional tax rate refers to the tax rate that stipulates the same tax rate for the same tax object regardless of the amount. Turnover tax is generally proportional. Proportional tax rates are divided into uniform proportional tax rates and differential proportional tax rates. The former means that only one proportional tax rate is set for a tax, and all taxpayers pay taxes at the same tax rate; The latter refers to taxes with two or more proportional tax rates. Progressive tax rate, also known as progressive tax system, refers to the tax rate that increases with the increase of the number of taxable objects. Known as the economical "automatic stabilizer". Generally applicable to income tax and property tax. It can be divided into full progressive tax rate and excess progressive tax rate. In addition, due to tax basis, tax reduction and exemption, additional tax, repeated taxation, tax evasion and other reasons, the actual tax rate of taxpayers is not equal to the nominal tax rate stipulated in the tax law.

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Business tax rate

Serial number tax item tax rate tax scope general tax business

1 flow

3% transportation: land, water, air, pipeline transportation, loading and unloading passengers: buses, taxis, motorcycles and ferries.

Freight: through transport

3% construction, installation, repair, decoration and other engineering operations: construction, decoration, decoration and installation, earthwork, foundation engineering, drilling and well drilling, bridge repair and road construction, water conservancy projects, scaffolding and greening projects.

3 Posts and telecommunications

3% Telecom industry: postal service, telecom postal service: delivering letters or parcels, postal remittance, publishing newspapers and periodicals, selling postal supplies, postal savings and other postal services.

Telecommunications: telegraph, telex, telephone installation, sales of telecommunication supplies and other telecommunication services.

Pager, mobile phone

4 culture

3% sports performances, broadcasting, other cultural industries and sports competitions 1. Various performances and exhibitions organized by radio and television, theaters, recording and screening, stadiums, gymnasiums, concert halls and other departments.

Certificate classes held in schools, cultural centers and other places.

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5 Finance

Insurance 8% finance, insurance, pawn shops, credit cooperatives, trust companies, insurance companies, pawn shops, stock exchanges and financing companies.

6 Service industry 5% Agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising industry and other service industries 1. Restaurants, hotels, hotels and travel agencies.

2. Yard and rental store

3. Advertising companies, painting and calligraphy mounting, typing, copying, painting and carving.

4. Information consultation, others

7 transfer

5% of intangible assets transfer land use rights, trademark rights, copyrights, goodwill patents or non-patented technology rights.

8. Sales of real estate 5% sales of buildings or structures, sales of other land attachments Real estate companies (commercial houses) sales of houses.

Entertainment industry 10% karaoke bars, dance halls, karaoke bars, dance halls, music cafes, billiards, golf and bowling.