1. Transportation: land transportation, water transportation, air transportation, pipeline transportation, loading and unloading, ocean transportation (journey leasing and time leasing business), air transportation enterprises (wet leasing business) and road operation (these three leasing not only lease transportation tools, but also equip relevant drivers and maintenance personnel, so they belong to the transportation industry. ) 3%
Two. Construction industry 1. Construction, installation, repair, decoration and other engineering operations
2. For self-built buildings, the self-built behavior does not belong to the taxation scope of the construction industry.
Self-built houses rented or invested in shares do not belong to the taxation scope of the construction industry.
3. For pipeline gas charging (installation fee) business, 3% business tax is levied according to the construction industry.
Three. Financial insurance 1. Loans, financial leasing, financial commodity transfer, financial brokerage and other financial services.
2. The act of investing in a monetary fund but charging a fixed profit or a guaranteed profit.
3. Financing lease 5%
Four, post and telecommunications industry to deliver letters or parcels (including express delivery business), postal remittance, newspaper distribution, postal commodity sales, postal savings and other postal services. 3%
Five, cultural and sports industry performances, broadcasting, operating tourist sites and various exhibitions, training activities, holding literature, art, science and technology lectures, reports, library books and materials lending business. 3%
Six, entertainment karaoke bars, dance halls, karaoke bars, music cafes, billiards, golf, bowling and other entertainment places.
This change cancels the original regulations that entertainment businesses such as karaoke bars and dance halls are taxed at 20%, while bowling and billiards are taxed at 5%. (Catering provided by the entertainment industry also belongs to the entertainment tax rate. The range tax rate of 5% ~ 20%, and the specific applicable tax rate shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to local actual conditions within the range stipulated in the tax law.
Vii. service industry 1. Agency, hotel, catering, tourism, warehousing, leasing, advertising and other services.
2. Light leasing business of shipping enterprises and dry leasing business of air transport enterprises.
3. Business tax shall be levied according to law on the commission income obtained from the sale of welfare lottery tickets by consignment units other than welfare lottery institutions.
4. Business tax shall be levied on the income obtained by social security fund investment managers and social security fund custodians engaged in social security fund management activities according to law.
5. Business tax is not levied on the contracting fees of qualified outsourcing and leasing enterprises.
6 units and individuals in the tourist attractions operating ropeway income, according to the "service industry" tax items in the "tourism" project, the collection of business tax.
7. The transportation department shall transfer the toll right of expressway with compensation, and collect business tax according to the tax item of "service industry" and "leasing industry".
8. NVOCC business shall be subject to business tax according to the tax items of "service industry" and "agency industry".
9. The property owner of the hotel provides the right to use the property within the agreed time to cooperate with the hotel. If the property right does not belong to the new economic entity, the fixed income and dividend income obtained by the owners in accordance with the agreement shall be regarded as rental income, and business tax shall be levied in accordance with the relevant tax laws and administrative regulations.
10. Port facility security fees charged to port facility operators.
1 1. Units and individuals entrusted to grow plants and raise animals shall collect business tax according to the business tax "service industry" tax item, and no value-added tax shall be levied. 5%
Transfer of intangible assets 1. Transfer of ownership and use right of land use right, patent right, non-patented technology, trademark right, copyright and goodwill.
2. If intangible assets are invested in shares and * * * bears investment risks, business tax will not be levied; If the equity is transferred during the investment period, business tax will not be levied. 5%
Sales of real estate 1. Sales of buildings and other land attachments.
2. If you invest in real estate and bear investment risks, business tax will not be levied; If the equity is transferred during the investment period, business tax will not be levied.
3. If a unit or individual donates real estate or land use rights to other units or individuals free of charge, it shall be regarded as a taxable act and business tax shall be levied according to regulations;
4. If a unit or individual builds a new (hereinafter referred to as self-built) building and sells it, its self-built behavior shall be regarded as taxable behavior, and business tax shall be levied according to regulations. 5%