税率tax rate.docx

税率tax rate.docx

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税率taxrate

税率（taxrate）

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Catalog

Table3ofenterpriseincometaxrate

Personalincometaxratetable3

VATratetable4

Thebusinesstaxrateis6

Thetaxrateofurbanmaintenanceandconstructiontaxis6

Theadditionalrateofeducationsurchargesis6

Consumptiontaxratetable6

Realestatetaxrate7

Urbanlandusetaxratetable7

Therateofculturalundertakingsconstructionfeeis7

Vehicleandvesselusetaxratetable7

Shiplicencetaxbill8

Thetaxrateofdeedtaxis8

Thetaxrateofvehiclepurchasetaxis9

Resourcetaxitemtaxrangetable9

Thetaxrateoflandvalueincrementtaxis9

Standardoflandusefee9

Theagriculturaltaxrateis10

Taxratesofagriculturalspecialtiestaxtable10

Thetaxrateofcultivatedlandoccupationtaxis10

Therateofslaughtertaxis11

What'sthetaxrateforsmalltaxpayers?

11

Whattaxshouldbepaid（11）forwholesaleandretailtrade?

?

Enterpriseincometaxratetable

Taxableincomeofgradetaxrateintaxableyear

118%30thousandyuan（including30thousandyuan）

227%30thousandyuanto100thousandyuan（including100thousandyuan）

333%morethan100thousandyuan

ApplicabletaxrateconversiontableofenterpriseincometaxpaidinadvanceQuarterly

Gradetaxrateunitsinthefirstquarterofthetwoquarterofthethreequarterofthefourthquarter

118%yuan,lessthan0.75,lessthan1.5,lessthan2.25orlessthan3

227%yuan2.5~0.755.0~1.57.5~2.2510~3

333%yuan,morethan2.5,morethan5,morethan7.5,morethan10

Personalincometaxratetable

Personalincometaxratetable1

Applicationofincomefromwagesandsalaries

Thewholeseriesontheamountoftaxableincometaxrate（%）quickdeduction（yuan）

1nomorethan500yuan50

2morethan500yuanto2000yuanpart1025

3morethan2000yuanto5000yuanpart15125

4morethan5000yuanto20000yuanpart20375

5morethan20000yuanto40000yuanpart251375

6morethan40000yuanto60000yuanpart303375

7morethan60000yuanto80000yuanpart356375

8over80000to100000parts4010375

9over100000parts4515375

Note:

thistablecontains1.taxbracketsreferstothebalanceofamonthlyincomeofeighthundredyuanafterdeductingoranadditionaldeductionofexpensesbalanceafter2.taxbracketsforthetaxpayertaxonincomefromwagesandsalaries;excludingtaxbracketsappliedbyothers（units）topaywages,agenerationsalaryincome.

（two）theincomefromproductionandoperationofindividualindustrialandcommercialenterprisesandtheincomefromcontractedoperationandleaseoperationofenterprisesandinstitutions

Seriesoftaxbracketsexcludingtaxrates（%）fromquickdeduction

1nomorethan5000yuan,notmorethan4750yuan50

2morethan5000yuanto10000yuanpart,morethan4750yuan10250to9250yuanpart

3morethan10000yuanto30000yuanpart,morethan9250yuan201250to25250yuanpart

4morethan30000yuanto50000yuanpart,morethan25250yuan304250to39250yuanpart

5morethan50000yuanpartofthemorethan39250yuanpart356750

Instructions:

1）thistablecontainstaxlevel,whichmeansthetotalamountofincomeineachtaxyear,andthebalanceofcost,expenseandlossisdeducted.

2）theincomeoftheproductionandoperationoftheindividualindustrialandcommercialhouseholds,includingthetaxlevel,andthecontractualoperationandleasingincomeoftheenterprisesandinstitutions.Excludingtaxbracketsforothers（units）contractedorleasedoperationincometaxpayment.

（three）thelaborremuneration,royaltiesincome,royalties,incomefromleaseofproperty,everyincomedoesnotexceed4000yuan,lessthecostof800yuan;4000yuan,minus20%ofthefee,thenthebalanceaccordingtotheratiooftaxlevy20%.

（four）incomefromtransferofproperty,afterthedeductionoftheoriginalvalueofthepropertyandreasonableexpenses,accordingtotheratiooftaxlevy20%.

（five）interest,dividends,dividends,incidentalincomeandotherincomeareleviedatarateof20%ofeachamountofincome.Note:

theincomefromremunerationforworkisexcessivelyhigh,andtheadditionallevyisimposed.Aftertaxdeduction,theapplicabletaxrateis20%

Incometaxrateandtaxlevy

120000part20%

2morethan20000-50000yuanpart30%50%

3morethan50000yuan,part40%ten

Taxratetableforvalueaddedtax

Saleorimportgoodsexcept17%

ThesecondVATlawoftheProvisionalRegulationsofthePeople'sRepublicofChinaonvalue-addedtaxstipulates:

"taxpayerssellorimportgoods,excepttheprovisionsofitem（two）and（three）ofthisarticle,thetaxrateis17%."."

Two,processing,repairandrepairservices17%"People'sRepublicofChinavalue-addedtaxprovisionalregulations"secondVATtaxrate,fourthprovisions:

"taxpayersprovideprocessing,repairandrepairservices,thetaxrateis17%.".

Three.Agriculturalproducts13%includeplantsandanimals

1.kindsofplantfoodincludingwheat,rice,corn,sorghum,milletandothergrains,aswellasbygrinding,shellingandotherprocessingafterthefoodsection,dumplingandwontonskins,leather,etc.Ricenoodlesgrainproducts,alsobelongtothescopeofTaxationofgoods.Soysnacksarenotincluded.

Allkindsofvegetablesincludingvegetables,fungusandafewwoodplantsfornon-staplefood.Thevegetables,pickles,pickles,picklesandsaltedvegetablesprocessedbydrying,freezing,freezing,packinganddehydrationarealsothescopeofTaxationofthegoods.

Tobaccoleavesincludesuncuredtobaccoleaves,curedtobaccoleavesandnewlybakedtobaccoleaves.

Teaincludingtea.

Horticulturalplantsareediblefruits.Horticulturalplantsprocessedbyfreezing,coldstorageandpackingarealsothescopeofTaxationofthegoods.

ChineseherbalmedicinepiecesmadeofmedicinalplantsprocessedbymedicinalplantsalsobelongtothescopeofTaxationofthiscommodity.

Aromaticoilplantsthatextractaromaticoilfromoilplants,alsobelongtothescopeofTaxationofthegoods.

Plantfibercottonandhempfiberdegummingbythecompetent（wash）MA,alsobelongtothescopeofTaxationofgoods.

Sugarplant

Forestproductsincludelogs,rawbamboo,naturalresinandotherforestproducts,andbambooshootsarealsothescopeofTaxationofthiscommodity

Otherplants,driedhay,dry,dryalgaesystem,agriculturalwaste,alsobelongtothescopeofTaxationofgoods.

2.animals

Aquaticproducts,includingfish,shrimp,crab,turtle,shellfish,echinoderms,mollusks,marinemammals,fishcoelenterate,eggs,shrimp,crab,shellfishseedling,andwasfrozenandchilled,salineandpreservativetreatmentandpackagingofaquaticproducts.Driedfish,shrimp,crab,shellfish,echinoderms,mollusks,coelenteronetc.,andnotprocessedintocraftsshells,pearlsalsobelongtothescopeofTaxationofgoods.

Livestockproductsincludemammals,birdsandreptiles

Meatproductsofmammals,birdsandreptiles

Eggs,freshmilk,meatproductsofvariousmammals,birdsandreptilesbelongtothescopeoftaxation,

Theprocessedsaltedegg,preservedeggs,saltedeggs,alsobelongtothescopeofTaxationofgoods

Animalhideswillhide,hideonewithwater,salineorantisepticsoaking,unhairing,scraping,driedorsmokeddry,untanned,alsobelongtothescopeofTaxationofgoods.

AnimalPlush

Otheranimaltissuesincludecocoons,naturalhoney,animalresinsandotheranimaltissues.

Agriculturalproductssoldbyagriculturalproducersareexemptfromvat.

Four,food,ediblevegetableoil13%grain,includingrice;rice;soybean;wheat;miscellaneousgrains;freshpotatoes,sweetpotatodried,sweetpotatoflour;processedflour（exceptforfancyflour）.Ifstarchdoesnotbelongtotherangeofagriculturalproducts,VATshouldbeleviedaccordingto17%.

Ediblevegetableoilsincludeedibleoilsextractedfromplantsandmixedoilsproducedfromthem.

Five,othergoods13%includingtapwater,heating,airconditioning,hotwater,gas,liquefiedpetroleumgas,naturalgas,biogas,householdcoalproducts,books,newspapers,magazines

Othergoodsfeed,chemicalfertilizersandpesticides,agriculturalplasticsheeting,theprovisionsoftheStateCouncil

Six,exportsalesofgoods0crudeoil,dieseloil,foreignaidexportgoods,naturalbezoar,musk,copperandcopperbasedalloy,platinum,sugar,newsprintandotherprovisionsofthecountrywillnotrefund.

Explain：

First,theordinarytaxpayerproducesthefollowinggoods,maypaythevalue-addedtaxaccordingtothesimplemethodaccordingtothe6%collectionratecomputation.

（1）electricityproducedbysmallhydropowerunitsbelowcountylevel;

（two）sand,soilandstoneusedinconstructionandproductionofbuildingmaterials;

（three）bricks,tiles,andlimeproducedcontinuouslybysand,soil,stoneorothermineralsexcavatedbythemselves;

（four）rawmaterialsmixedwithslag,flyash,coalgangue,coalfiredboilerandotherwaste（notincludingblastfurnaceslag）productionofwallmaterials;

（five）biologicalproductsmadefrommicroorganisms,microbialmetabolites,animaltoxins,humanoranimalbloodortissues.

Two,thevalue-addedtaxrateofmetalminingandminingproductsandnon-metallicmineralsminingandpickingproductswasadjustedfrom17%to13%.

Three,value-addedtaxgeneraltaxpayersellingtapwatercanbeleviedattherateof6%.

Four.Salesofculturalrelicsshopsandauctionhousesareleviedatarateof6%.

Five,theconsignmentShopconsignmentconsignmentitems,thepawnindustrysalesofgoodsby6%butdiedwhentheOlympiccollectioncutsix,nightmareunitsandindividualoperatorstoselltheirusedyachts,motorcyclesandcarsaresubjecttoconsumptiontax,value-addedtaxiscalculatedatthetaxrateof6%.

Seven.Se