Name Code Tax Rate Unit Tax Amount
business tax
transport
land transportation
Railway transportation 0211010.03
Road transportation 02 1 102 0.03
Cable car transportation 02 1 103 0.03
Cableway transportation 02 1 104 0.03
Other land transportation 02 1 105 0.03
water transport
Water transport 02 1200 0.03
air transport
Air transport 02 1300 0.03
pipeline transport
Pipeline transportation 02 1400 0.03
deal with
Processing 02 1500 0.03
construction industry
build
Building 022 100 0.03
fixed
Install 022200 0.03
repair
Repair 022300 0.03
decorate
Decoration 022400 0.03
Other engineering operations
Other engineering operations 022500 0.03
Finance and insurance industry
finance
Loan 023 10 1.05
Finance lease 023 1020.05
Financial commodity transfer 023 103 0.05
Financial Broker 023 104 0.05
Other financial services 023 105 0.05
insurance
Life insurance 02320 1 0.05
Property insurance 023202 0.05
Other insurance business (business other than life insurance and property insurance) 023203 0.05
The history of postal service and communication
postal services
Send a letter or parcel 024 10 1 0.03
Postal remittance 024 102 0.03
Press release 024 103 0.03
Postal commodity sales 024 104 0.03
Postal savings 024 105 0.03
Other postal services 024 1060.03
telecom
Telegraph 02420 1 0.03
Telex 024202 0.03
Telephone 024203 0.03
Telephone installation 024204 0.03
Telecom commodity sales 024205 0.03
Value-added telecom service 024206 0.03
Other telecommunications services 024207 0.03
Cultural and sports industry
cultural sector
Performance 025 10 1 0.03
Broadcast 025 1020.03
Operating tourist attractions 025 103 0.03
Other cultural industries 025 104 0.03
Sports industry
Sports 025200 0.03
entertainment industry
KTV and other projects.
Song and dance halls (karaoke song and dance halls, nightclubs, love song halls, singing practice room 026 10 1 0.2)
Billiards 026 1020.2
Golf 026 103 0.2
Bowling 026 104 0.2
Game machine 026 105 0.2
Others (items with 20% tax rate) 026 1060.2
Xishui and other projects
Comprehensive playground (park) 02620 1 0. 1
Others (/kloc-items with 0/0% tax rate) 026202 0. 1
Children's playground and other projects.
Children's playground or project 02630 1 0.05
Others (items with tax rate of 5%) 026302 0.05
service industry
service charge
027 10 1 0.05 for purchasing and selling goods on commission.
Import and export agent 027 102 0.05
Introduction service 027 103 0.05
Other agency services 027 104 0.05
hotel industry
Hotel industry 027200 0.05
Dining industry
Catering industry 027300 0.05
tourism
Travel 027400 0.05
Storage industry
Storage industry 027500 0.05
leasing industry
Leasing industry 027600 0.05
advertisement
Advertisement 027700 0.05
Other service industries
Yu 02780 1 0.05
Haircut 027802 0.05
Washing and dyeing 027803 0.05
Photography 027804 0.05
Painting 027805 0.05
Typing and copying 027806 0.05
Sculpture 027807 0.05
Testing, laboratory testing and experiment 027808 0.05
Audio and video recording 027809 0.05
Design, drawing and blueprint 0278 10 0.05
Surveying and mapping and exploration 0278 1 10.05
Consultation 0278 12 0.05
Art 0278 13 0.05
Calculate 0278 14 0.05
Packing 0278 15 0.05
Other services 0278 16 0.05
Transfer intangible assets
Transfer of land use right
Transfer of land use right 028 100 0.05
Transfer of trademark rights
Transfer of trademark right 028200 0.05
Transfer patent right
Patent transfer 028300 0.05
Transfer of non-patented technology
Non-patented technology transfer 028400 0.05
transfer the copyright (to)
Copyright transfer 028500.05
Transfer goodwill
Transfer goodwill 028600 0.05
Sell real estate
Sell buildings or structures
Sales of buildings or structures 029 100 0.05
Sales of other land attachments
Sales of other land attachments 029200 0.05
Business tax late fee 02009 1
Business tax fine 020092
Personal income tax//
Salary-bonus-bonus
Salary-bonus-bonus 050 1 10
Salary-bonus is levied at the tax rate of 5%: 050 1 1 1.05.
The tax rate of salary-bonus is10% 0501120.1.
The tax rate of salary-bonus is15% 0501kloc-0/30.15.
The salary bonus is levied at the tax rate of 20%: 050 1 140.2.
The salary bonus is levied at the tax rate of 25%: 050 1 150.25.
The salary bonus is levied at the rate of 30% at 050 1 160.3.
The salary bonus is levied at the rate of 35%, 050 1 170.35.
Salary-bonus is levied at 40% rate of 050 1 180.4.
The salary bonus is levied at the tax rate of 45%: 050 1 190.45.
Salary amount 050 130
Monthly bonus 050 150
Salary adjustment 050 15 1
Retirement fee 050 152
Individual lease contract
Taxi 0502 10 60
Taxi 050220 75
Long distance passenger transportation 05023045
Personal lease contract operation 050240
labour reward
Income from labor remuneration 050300
/kloc-3% withholding rate for labor remuneration below 0/000 yuan 05030 1 0.03
050302 0.2, the tax rate is 20%.
050303 0.3, the tax rate is 30%.
050304 0.4, the tax rate is 40%.
Remuneration income
Salary income 050400 0.2
royalty income
Royalty income 050500 0.2
Interest, dividends and bonus income
Interest, dividends and bonus income 050600 0.2
Property rental income
Property rental income 050700
The tax rate for income from property leasing is10% 050701.1.
The tax rate for income from property leasing is 20% 0507020.2.
Income from property transfer
Income from property transfer 050800 0.2
Unexpected income
Unexpected income 050900 0.2
Other income
Other income 05 1000 0.2
Operating income of individual industrial and commercial households
Operating income of individual industrial and commercial households 05 1200
The operating income of individual industrial and commercial households is taxed at 5%: 05 120 1.05.
The operating income of individual industrial and commercial households is taxed at 10%, 05 12020 438+0.
The operating income of individual industrial and commercial households is levied at the tax rate of 20%, 05 12030.2.
The operating income of individual industrial and commercial households is levied at the rate of 30%: 05 12040.3.
The operating income of individual industrial and commercial households is levied at the tax rate of 35%, 05 12050.35.
05009 1
Personal income tax fine 050092
Land value-added tax//
Ordinary standard residence 0800 10
Hotels, restaurants, offices and office buildings 080020
Comprehensive building, apartment villa, non-ordinary standard residence 080030
Personal transfer stock room 080040
Unit transfer inventory room 080050
Others 080060
Land value-added tax late fee 08009 1
Land value-added tax fine 080092
Urban maintenance and construction tax//
Business tax100010.01~ 0.07
Consumption tax 100020.0 1 ~ 0.07
VAT 100030.0 1 ~ 0.07
Urban maintenance and construction tax late fee 10 109 1
Urban maintenance and construction tax fine 10 1092.
Travel tax//
/kloc-buses with less than 0/0 seats1111200 yuan/car.
Bus 1 1 seat to 30 seats111/20 250 yuan/car.
Bus 3 1 seat or more111130 300 yuan/car.
Two-wheeled motorcycles (including mopeds)11210 60 yuan/vehicle.
Scooters 1 1 1220 60 yuan/vehicle.
Tricycle111310 80 yuan/vehicle.
Motor tricycles111410 per 80 yuan.
Truck (excluding trailer) 1 1 1420 60 yuan/ton
General truck trailer 1 1 1430 42 yuan/ton.
The scooter tonnage is less than 20 tons (including 20 tons) 1 1 1440 60 yuan/ton.
Special vehicles (including cranes and engineering vehicles)111510 36 yuan/ton.
Tractors (including walking tractors)111610 30 yuan/ton.
Passenger and freight tricycles112110/2 yuan/vehicle.
Row cars11212018 yuan/car.
Unicycle 1 12 130 4 yuan/vehicle.
Human tricycles 1 12 140 6 yuan/vehicle.
Animal drawn vehicle 1 12200 30 yuan/vehicle.
Bicycles 1 12300 4 yuan/vehicle.
Passenger transport part of van113210100 Yuan/vehicle.
The cargo tonnage of large trailer is more than 20 tons (the part below 20 tons (inclusive)) 1 134 10 60 yuan/ton.
Freight part of passenger and freight vehicles 1 142 10 60 yuan/ton.
The single cargo tonnage of large trailer is more than 20 tons (belonging to the part above 20 tons) 1 144 10 30 yuan/ton.
Travel use tax late fee 1 1009 1
Vehicle and vessel use tax fine 1 10092
Property tax//
Original value of real estate120010 0.012
Appraisal by tax authorities 120020 0.0 12
Annual rental income1200300 0.12
Personal rent 2.5% tax rate 12003 1 0.025
5% tax rate for personal rental 120032 0.05
Property tax late fee 12009 1
Property tax fine 120092
Resource tax//
coal
Coal (unified ore blending) 1430 10 0.5 yuan/ton
Coal (non-unified ore blending) 143020 0.6 yuan/ton
Other nonmetallic ores
Limestone 1440 10 2 yuan/ton
Marble 144020 3 yuan/ton
Granite 144030 3 yuan/ton
Quartz sand (quartzite) 144040 3 yuan/ton
Fluorite 144050 3 yuan/ton
Dolomite 144060 3 yuan/ton
Refractory clay 144070 3
Ferrous metal ore
Iron ore (other independent mines) 1450 104.06 yuan/ton
Iron ore (other subordinate mines) 145020 105438+05 yuan/ton
Manganese ore 145030 2 yuan/ton
Iron ore (Shougang Miyun Iron Mine) 145040 5.8 yuan/ton
Nonferrous metal ore
Copper ore 1460 10 1.2 yuan/ton
Gold mine (rock gold mine) 146020 1.3 yuan/ton
Gold mine (placer gold mine) 146030 1.2 yuan /50m3.
Resource tax late fee 14009 1
Resource tax fine 140092
Urban land use tax//
Grade I 1500 10 10 yuan/m2.
Grade II 150020 8 yuan /m2
Class III 150030 6 yuan /m2
Grade IV 150040 4 yuan/m2
Grade 5 150050 1 yuan/square meter
Grade 6 150060.05 yuan/square meter
Urban land use tax late fee 15009 1
Urban land use tax fine 150092
Stamp duty//
Purchase and sale contract 160 100.0003
Processing contract 160200 0.0005
Construction Engineering Survey and Design Contract 160300 0.0005
Construction and installation contract 160400 0.0003
Property lease contract 160500 0.05438+0
Contract of carriage of goods 160600 0.0005
Warehouse contract 160700 0.05438+0
Loan Contract 160800 0.00005
Property insurance contract 160900 0.05438+0
Technical contract 16 1000 0.0003
Property transfer document161100.0005
Fund account book1612100.0005
Other account books 16 1220 5 yuan
Permission: 16 1300 5 yuan
Other stamp duty 16 1400
Late payment of stamp duty 16009 1
Stamp Duty Penalty 160092
Enterprise income tax//
Enterprise income tax is 300,000.33.
Enterprise income tax late payment fee 30009 1
Corporate income tax fine of 300092
Education surcharge//
Business tax 5 100 10 0.03
Consumption tax 5 10020 0.03
VAT 5 10030 0.03
Late payment fee education surcharge 5 1009 1
Additional penalty for education fee 5 10092
Cultural construction fee//
Advertisement 535070 0.03
Entertainment industry 5356 10 0.03
Late payment fee for cultural undertakings is 53509 1.
A fine of 535,092 was imposed for the construction of cultural undertakings.
Agricultural tax//
Agricultural tax 7 100 10
Grain discount coupon 7 19890
Agricultural tax late fee 7 1009 1
Agricultural tax fine 7 10092
Agricultural specialty tax//
Agricultural specialty tax 7200 10
Agricultural specialty tax late fee 72009 1
Agricultural specialty tax fine 720092
Farmland occupation tax//
Farmland occupation tax 7300 10
Cultivated land occupation tax late fee 73009 1
Farmland occupation tax fine 730092
Deed tax//
Transfer of land use right 749850
Transfer of land use right 749860
House sales 749870
House gift 749880
Housing exchange 749890
Deed tax late fee 74009 1
Deed tax fine 740092
Additional income from agriculture and animal husbandry tax//
Agricultural and animal husbandry tax additional income 7500 10
Agricultural tax surcharge 759890
Late payment fee for additional income of agriculture and animal husbandry tax 75009 1
A fine of 750092 was imposed on the additional income of agricultural and animal husbandry tax.
Land use fee for foreign-invested enterprises//
Tourist hotel land 769830
Commercial service land 769840
Office and residential land 769850
Industrial land 769860
Casino land 769870
Land for scientific research and education 769880
Planting and breeding land 769890
Late payment fee for land use fee of foreign-invested enterprises 76009 1
Foreign-invested enterprises were fined 760092 for land use fees.
Urban real estate tax//
The original value of the property is 89000 1 0.0 12.
Appraisal by tax authorities is 890002 0.0 12.
Urban real estate tax late fee 89009 1
City real estate tax fine 890092
Vehicle and vessel licence tax//
/kloc-88111kloc-0/20 yuan/car.
Bus 1 1 seat to 30 seats 88 1 120 140 yuan/car.
Passenger cars 3 1 more than 88 1 130 160 yuan/car.
Two-wheeled motorcycles (including mopeds) 88 12 10 32 yuan/vehicle.
Small two-wheeled motorcycle 88 1220 20 yuan per vehicle
Three-wheeled motorcycle 88 13 10 48 yuan/vehicle
Motor tricycle 88 14 10 48 yuan/vehicle
Truck (excluding trailer) 88 1420 48 yuan/ton
Ordinary truck trailer 88 143033.6 yuan/ton
The tonnage of trailer bicycle is less than 20 tons (including 20 tons) 88 1440 48 yuan/ton.
Special vehicles (including cranes and engineering vehicles) 88 15 10 48 yuan/ton.
Tractors (including walking tractors) 88 16 10 24 yuan/ton
Passenger and freight tricycle 882 1 10 12 yuan/vehicle
Paiche 882 120 18 yuan/vehicle.
Trolley 882 130 4 yuan/car
Human tricycles 882 140 6 yuan/car
Animal drawn vehicle 882200 30 yuan/vehicle.
Bicycle 882300 4 yuan/vehicle
Passenger part of van 8832 10 60 yuan/vehicle.
The cargo tonnage of large trailer is more than 20 tons (including the part below 20 tons) 8834 10 48 yuan/ton.
The cargo part of the van is 8842 10 48 yuan/ton.
The cargo tonnage of large trailer bicycles is more than 20 tons (belonging to the part of more than 20 tons) 8844 10 48 yuan/ton.
Vehicle and vessel license tax late fee 88009 1
Vehicle and vessel license tax fine 880092
Other incomes from fines and confiscations by local tax authorities.
Fines and late fees 20009 1
Other incomes from fines and confiscations of local tax department 200092