税率tax rate.docx
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税率tax rate.docx
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税率taxrate
税率(taxrate)
?
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
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