Which industries don't have to pay national tax?

Taxes and tax rates range Common tax businesses include transportation of 3% land transportation, water transportation, air transportation, pipeline transportation, loading and unloading land transportation: transportation of goods or passengers by land such as railways, highways, cable cars and ropeways. Waterway transportation: there are transportation services to transport goods or passengers through natural or artificial waterways such as rivers, lakes, rivers and oceans. Salvage at sea shall be taxed according to waterway transportation. Shipping: 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 transportation: gas, liquid and solid substances are transported through pipeline facilities. Loading and unloading: the business of loading and unloading goods between means of transport, between loading and unloading places or between means of transport and loading and unloading places by means of loading and unloading tools or manpower and animal power. The moving business is taxed as "loading and unloading". 3% Construction, installation, repair, decoration and other engineering operations of the construction industry: engineering operations of building, rebuilding and expanding various buildings and structures, including installation or installation of various equipment or pillars, operating platforms, furnaces and metal structures connected with buildings. Installation: assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment, etc. (including installation of workbench, ladder and railing connected with equipment and insulation, anticorrosion, heat preservation and painting of installed equipment), cable TV installation fee. Repair: the engineering operation of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life. Decoration: there are engineering operations to decorate buildings and structures to make them beautiful or have specific purposes. Other engineering operations: Acting as an agent for telecommunications engineering, water conservancy engineering, road construction engineering, drilling engineering, land leveling, scaffolding, dredging engineering, blasting engineering, demolition of buildings or structures, greening engineering and other engineering operations. Financial insurance 5% Finance and insurance finance: loan business (including self-owned fund loans and lending business), financial leasing business, financial commodity transfer business (including ownership transfer of foreign exchange, marketable securities and non-commodity futures), financial brokerage business and other financial businesses (including bank settlement and bill discount business). Insurance: life insurance business and liability insurance business. 3% of post and telecommunications: delivery of letters or parcels, postal remittance, newspaper distribution, postal commodity sales, postal savings and other postal services. Philatelic companies collect business tax on the sale of philatelic products. Telecommunications: telegrams, telexes, telephones (including wired telephones, wireless telephones, paging telephones, renting telephone circuit equipment, maintaining or renting broadcasting circuits, TV signals, and selling mobile phones and pagers and providing wireless communication services for users), telephone installation (including installing fixed or mobile phones for users), sales of telecommunication supplies (including selling special general telecommunication supplies while providing telecommunication services), and other telecommunication services. Cultural and sports industry 3% Cultural industry: performance, broadcasting, other cultural industries, and operation of tourism websites. Sports industry: the business of holding various competitions and providing venues for sports competitions or activities: the business of units and individuals engaged in performances such as drama, song and dance, fashion, bodybuilding, acrobatics, folk art and martial arts. Broadcasting: the business of broadcasting works through radio stations, television stations, audio systems, closed-circuit television, satellite communications and other wireless or wired equipment, and showing various programs in cinemas, theaters, video halls and other places. Not including advertising business. Charges for paid programs of radio and television stations are taxed as "broadcasting". Other cultural industries: all kinds of exhibitions, training activities, literature, art, science and technology, lectures, lectures, reports, library books and other services. Operating tourist sites: selling tickets in parks, zoos and other tourist sites. Sports industry: an undertaking in which units and individuals provide places for holding sports competitions or activities. 20% of karaoke bars, dance halls, karaoke dance halls (including nightclubs and practice rooms), music cafes (including bars), Internet cafes, golf and entertainment (such as shooting, hunting, horse racing, game machines, bungee jumping, karting, hot air balloons, paramotors, archery and darts) provide places and services for entertainment activities (including providing entertainment for customers) .5 Service industry 5% agent, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising industry and other service industry agents: buying and selling goods, acting as import and export agent, introducing services and other agency services. Hotel industry: an industry that provides accommodation services. Catering industry: there is a business that provides catering and catering places at the same time and provides catering services to customers. Tourism: the business of arranging accommodation, transportation and providing tourist services such as tour guides for tourists. Warehouse industry: the business of storing and keeping goods on behalf of customers by using warehouses, goods or other places. Leasing industry: the business of transferring venues, houses, articles, equipment or facilities to others for use within the agreed time. The act of subletting rented houses, articles and equipment to others is taxable as "lease". Advertising business: the business of using books, newspapers, magazines, radio, television, movies, slides, road signs, posters, windows, neon lights, light boxes, etc. to publicize and provide related services for introducing goods, operating service items, cultural and sports programs or announcements and statements. Other services: bathing, hairdressing, printing and dyeing, photography, fine arts, painting, calligraphy, typing, carving, calculation, testing, decoration, packaging, design, drawing, consulting, testing, testing, printing, surveying and mapping, exploration and other services. Transfer of intangible assets 5% land use right, patent right, non-patented technology, trademark right, copyright and goodwill Transfer of land use right: units and individuals transfer land use right, and units and individuals transfer projects under construction that have completed or are in the early stage of land development but have not entered the construction stage. Patent transfer: the act of transferring the ownership or use right of patented technology. Transfer of non-patented technology: the act of transferring the ownership or use right of non-patented technology. Transfer of trademark right: the act of transferring the ownership or use right of a trademark. Transfer of copyright: the act of transferring the ownership or use right of written works, graphic works (such as picture albums and photo albums) and audio-visual works (such as master films and video tapes). Transfer of goodwill: the act of transferring the right to use goodwill. Sell 5% of real estate, sell buildings and other land attachments, transfer the ownership of buildings or structures with compensation, sell the ownership of other land attachments, sell buildings, units and individuals by transferring limited property rights or permanent use rights, and transfer the projects under construction entering the housing construction stage. These industries do not have to pay national tax.