Some circulation enterprises pay value-added tax and some pay business tax.
Taxpayers of business tax are units and individuals that provide taxable services, transfer intangible assets or sell real estate in People's Republic of China (PRC).
The tax basis of business is the turnover of taxable services, the transfer of intangible assets or the sales of real estate, which are collectively referred to as turnover. It is the total price charged by the taxpayer to the other party and all expenses obtained outside the price, such as handling fees, service fees, funds, etc.
Table of business tax items and rates
Tax item collection scope tax rate
1. Transportation: land transportation, water transportation, air transportation, pipeline transportation, loading and unloading.
3%
Two, the construction industry construction, installation, decoration and other engineering operations 3%
Three. Finance and insurance 5%
Four, the post and telecommunications industry 3%
Verb (abbreviation for verb) Culture and sports industry 3%
6. Entertainment places such as karaoke bars, dance halls, OK dance halls, music cafes, billiards, golf and bowling 5%-20%.
Seven, service industry, hotel industry, catering industry.
Tourism, warehousing, leasing, advertising and other services 5%
Eight, the transfer of intangible assets transfer of land use rights, patented non-patented technology, trademark rights, copyright, goodwill 5%.
Nine, sales of real estate sales of buildings and other land attachments 5%