According to the law, the business tax rate is as follows: 1, and transportation, land transportation, water transportation, air transportation, pipeline transportation and loading and unloading are 3%; 2, the construction industry construction, installation, decoration and other engineering operations 3%; 3. Financial and insurance industry 5%; 4, post and telecommunications industry 3%; 5. Culture and sports industry 3%; 6. Entertainment karaoke bars, dance halls, OK dance halls, music cafes, billiards, golf, bowling and other entertainment 5%-20%; 7. Service agents, hotels, restaurants, tourism, warehousing, leasing, advertising and other service industries 5%; 8. Transfer of intangible assets, transfer of land use rights, patented non-patented technology, trademark rights, copyright and goodwill by 5%; 9, sales of real estate, sales of buildings and other land attachments 5%.
Legal basis: Caishui [20 1 6] No.36, Annex1Article 15 of the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax;
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
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Is VAT levied on loan interest income and deposit interest income?
Loan interest income needs to pay VAT, and deposit interest income does not need to pay VAT.
Provisions on matters related to the pilot reform of business tax to value-added tax;
(1) runs concurrently.
Where different tax rates or levy rates apply to the sale of goods, processing, repair and replacement services, services, intangible assets or real estate, the sales at different tax rates or levy rates shall be accounted for separately. If the sales volume is not accounted separately, the tax rate or collection rate shall be applied according to the following methods:
1. Sales of goods, processing, repair and replacement services, services, intangible assets or real estate with different tax rates shall be subject to higher tax rates.
2. Sales of goods, processing, repair and replacement services, services, intangible assets or real estate with different collection rates shall be subject to higher collection rates.
3. Sales of goods, processing, repair and replacement services, services, intangible assets or real estate with different tax rates and collection rates shall be subject to higher tax rates.
(2) No VAT items.
1. The railway transport services and air transport services provided free of charge according to the national instructions belong to the public welfare services stipulated in Article 14 of the Pilot Implementation Measures.
2. Deposit interest.
3. The insurance money obtained by the insured.
4, the real estate department or its designated institutions, provident fund management center, development enterprises and property management units to collect residential special maintenance funds.
5. In the process of asset reorganization, all or part of physical assets and their associated creditor's rights, liabilities and labor force are transferred to other units and individuals through merger, division, sale and replacement, which involves the transfer of real estate and land use rights.
Extended data
Provisions on the pilot project of changing business tax to value-added tax
(6) Tax calculation method.
General taxpayers can choose to apply the simple tax calculation method to the following taxable behaviors:
1. Public transport services.
Public transport services, including ferry, bus, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus.
Shuttle refers to the land transportation service that transports passengers according to a fixed route, operates at a fixed time and stops at a fixed station.
2. Recognized animation enterprises provide animation script writing, image design, background design, animation design, film splitting, animation production, shooting, line drawing, coloring, picture synthesis, dubbing, soundtrack, sound effect synthesis, editing, subtitle production, compression transcoding (for network animation and mobile phone animation format adaptation) services for developing animation products, and transfer animation copyright (including animation brand and image) in China.
The standards and procedures for the identification of animation enterprises and the independent development and production of animation products shall be implemented in accordance with the Notice of the Ministry of Culture and the Ministry of Finance of State Taxation Administration of The People's Republic of China on Printing and Distributing the Administrative Measures for the Identification of Animation Enterprises (Trial) (Shi Wenfa [2008] No.51).
3. Film screening services, warehousing services, loading and unloading services, distribution services and cultural and sports services.
4. Operating lease services provided by tangible movable property purchased before the pilot reform of the camp.
5. Incorporate the intangible movable property lease contract that has not been completed before the pilot reform of the camp.