Business tax is a tax levied on the turnover of companies and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is the main tax of circulation tax system. What is the business tax rate? Tax rate: 1, transportation, land transportation, water transportation, air transportation, pipeline transportation, loading and unloading transportation 3% 2, construction, installation, decoration and other engineering operations 3% 3, financial insurance 5% 4, posts and telecommunications 3% 5, culture and sports 3% 6, entertainment and music scene, ballroom, OK ballroom, music teahouse, billiards and golf. Service agencies, hotels, restaurants, tourism, warehousing, leasing, advertising and other service industries 5%, 8%. Transfer of intangible assets, transfer of land use rights, 5% of patent rights, 5% of management rights and 5% of real estate sales. Calculation method: 1, payable business tax = turnover × applicable tax rate 2. Turnover refers to all extra-price expenses charged by taxpayers to the other party for providing taxable services, selling or renting intangible assets and selling real estate. Expenses beyond the price include fees, funds, fees, fees and other expenses beyond the price charged to the other party. 3. The business tax rate adopts different proportional tax rates according to different industry categories. 3% for transportation, 5% for sale and lease of intangible assets, and 5% for sale of real estate.
Article 17 of the Provisional Regulations of the People's Republic of China on Business Tax
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