Tax item tax rate
Tax item collection scope tax rate
1. Transportation Land transportation, water transportation, air transportation, pipeline transportation, loading and unloading 3%
2. Construction, installation, repair, decoration and other engineering operations 3%
3. Finance and insurance 5%
4. Posts and telecommunications, postal services and telecommunications 3%
5. Cultural and sports industries 3%
6 entertainment karaoke bars, dance halls, karaoke bars, music cafes, golf entertainment Internet cafes 20%, billiards, bowling 5%.
7. Service agencies, hotels, restaurants, tourism, warehousing, leasing, advertising and other service industries 5%
8. The transfer of intangible assets such as land use right, patent right, non-patented technology, trademark right, copyright and goodwill shall be levied at 5%.
9 sales of real estate sales of buildings and other land attachments 5%. (1) The collection scope of transportation is: land transportation, water transportation, air transportation, pipeline transportation and loading and unloading. Salvage is taxed by waterway transportation; General aviation and aviation ground services are taxed according to air transport.
(2) The collection scope of the construction industry is: construction, installation, repair and decoration business. In addition, telecommunications engineering, water conservancy projects, road construction, dredging, drilling (drilling wells), demolition of buildings, blasting and other engineering businesses are also included in the scope of taxation.
(3) The collection scope of financial and insurance industry includes: loans, financial leasing, financial commodity transfer, financial brokerage, other financial businesses and insurance industry.
(4) The collection scope of the post and telecommunications industry includes: mail and parcel delivery, postal remittance, newspaper publishing, postal supplies sales, postal savings and other postal services; Telegraph, telex, telephone, telephone installation, telecommunication commodity sales and other telecommunication services.
(5) The collection scope of cultural and sports industries includes: performances, broadcasting, other cultural industries, commercial tourist sites, sports competitions and providing venues for sports competitions. But it does not include the broadcast of advertisements and the rental of cultural and sports venues.
(6) The scope of taxation for the entertainment industry is: karaoke bars, dance halls, karaoke dance halls, music cafes, table tennis courts, golf courses, bowling alleys and entertainment industries.
(7) The collection scope of service industry is: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.
(8) The collection scope of intangible assets transfer includes land use right transfer, trademark right transfer, patent right transfer, non-patented technology transfer, copyright transfer and goodwill transfer. However, business tax is not levied on the act of taking intangible assets as shares, participating in the profit distribution of the recipient and sharing investment risks, but on the act of transferring the shares.
(9) The scope of expropriation for the sale of real estate includes the sale of buildings or structures and the sale of other land attachments. However, business tax is not levied on the behavior of investing in shares with real estate, participating in the profit distribution of investors and sharing risks, but on the transfer of equity.