1. Urban construction tax and education surcharge
1. Features: earmarking; Beneficial tax; Additional tax; Design tax rate according to scale; Wide range.
2. role: supplement urban construction funds; Restrictive faction; Mobilize local authorities; Convenient tax sharing.
3. Tax item: city; County/town+other areas where three taxes are levied.
4. Taxpayer: 1. Domestic capital; 2. Foreign investment; 3, individual traders and individuals in the market to pay value-added tax, determined by the province.
5. Tax rate: 7% in cities; 5% of counties, towns and the Ministry of Railways/1% of other regions.
6. tax basis: the amount of three taxes paid, excluding late fees, is not levied, but the export is exempted from VAT.
7. Direct tax reduction or exemption: 1. Import is not levied; 2, the export does not retreat; 3. No refund after the first levy; 4, in line with the policy of withdrawing from the library.
8. Industry tax reduction and exemption: 1. The first phase of the oil reserve base; 2. Investor Protection Fund Company; 3. Three Gorges Project from 24 to 29; 4. Cancellation of financial institutions.
9. Tax reduction and exemption for charity: 1. Newly-established retail business enterprises that recruit 3% of laid-off and unemployed workers (the same as retired soldiers) and sign for more than one year are exempted for three years; 2, laid-off workers (ex-soldiers) engaged in building entertainment advertising self-employed outside the mulberry bar, free of 3 years; 3, the new advertising service enterprises outside the mulberry bar recruit 3% of retired soldiers and sign for more than 1 year, free of 3 years.
1. Obligation time: value-added tax and consumption tax.
11. place of tax payment: value-added tax and consumption tax.
12. special case (1): the freight forwarding agency issues invoices, and the tax refund for the next levy will be reduced by 7% first.
13. Special circumstances (2): 3% surcharge for education, with the following differences: 1. Refundable tax relief for export; 2. There is no oil and Three Gorges Project in the industry relief.
2. Resource tax
1. Features: only specific resources, benefit tax, differential income tax, quantitative tax and universality are levied.
2. Function: regulating differential income of resources, rational exploitation, tax leverage and fiscal revenue.
3. Tax items: crude oil, natural gas, raw coal, other non-,black and non-ferrous metal ores, solid and liquid salts.
4. Taxpayer: 1. The unit that purchases untaxed mineral products is the withholding agent; 2, mining, production or acquisition, a single link.
5. tax rate: according to the quantity and range (not specified, it will fluctuate within 3% of the provincial government), the iron ore will be reduced by 4%, and the iron ore of metallurgical independent mines will be reduced by 6%.
6. Tax basis: direct sales quantity/self-use quantity or output * unit fixed tax amount
7. Direct tax reduction and exemption: 1. Manufactured petroleum/natural gas from coal mines/coal washing and other processed products are not levied; 2, the form of concentrate with selected by-products is not levied.
8. Industry tax reduction or exemption: none
9. Charity tax reduction or exemption: 1. 2. The transferred coal can be converted into raw coal according to the comprehensive recovery rate; 3. The raw ore concentrate can be converted into raw ore according to the dressing ratio; 4. The amount of thick, high and thin oil is determined by the amount of thin oil; 5. If liquid salt is used to process solid salt, the liquid salt tax consumed by outsourcing can be deducted.
1. Obligation time: 1. Payment by installment according to the contract date; 2. Advance payment is based on the date of issue; 3. Others are on the day of receipt or voucher; 4. Transfer for personal use; 5. Withholding is paid.
11. place of tax payment: 1. place of mining or production; 2. Withholding is the place of purchase.
12. Special circumstances (1): Withholding tax rate: 1. Independent mines and joint ventures are purchased at the same tax rate; 2. Others are subject to the tax rate at the place of acquisition.
3. Vehicle purchase tax
1. Features: the scope, single link/special purpose central tax/price, and the tax burden is not passed on.
2. role: raise assets/regulate government behavior/adjust income difference/crack down on smuggling.
3. Tax items: automobiles/motorcycles/trams/trailers/agricultural four-wheeled transport vehicles.
4. Taxpayer: units and individuals who purchase/import/receive gifts/produce their own products/win prizes/use them for other purposes in China.
5. Tax rate: 1%; If the quality is returned, the tax refund will be deducted by 1% every full year from the date of declaration, and will be fully refunded if it is less than one year.
6. Tax basis: basically the same as value-added tax, the collection depends on who issues the invoice, and the purchase control fee is not levied.
7. Direct tax reduction and exemption: tricycles will not be levied from 1.4/1/1; 2. Non-transport vehicles with fixed devices are exempt from tax.
8. Industry tax reduction and exemption: 1. Vehicles used by embassies and diplomats in China; 2 vehicles included in the military equipment plan; 3. Special vehicles such as flood control and fire command.
9. Charity tax reduction and exemption: 1. Returned overseas students use cash to buy a domestic car for their own use; 2. A self-use car for foreign experts who have settled for a long time; 3. Re-declaration of chassis replacement; 4. The used overdue fine without tax shall be counted from the registration date/6 days after leaving the factory, and it shall be counted as 3 years if it exceeds 3 years or there is no certificate.
1. Obligation time: within 6 days from the date of purchase invoice/other acquisition date/import declaration date in the use link before licensing.
11. Tax payment place: 1. Vehicle registration place; 2. Not registered in the location.
12. Special case (1): The lowest taxable price is the one that has no purchase price or is low.
13. special case (2): used vehicle tax = lowest price *[1- (used year/specified year) ]*1%, less the paid amount, and the overpayment will not be refunded.
IV. Vehicle and vessel use tax
1. Features: property tax/wide range/strong mobility of tax sources/taxpayers are mostly individuals.
2. role: raise assets/strengthen vehicle and vessel management/adjust wealth distribution.
3. Tax items: the vehicles and vessels registered in the vehicle and vessel management department, including those that operate in internal places but are registered.
4. Taxpayer: the owner or manager of the vehicle or ship.
5. tax rate: 6-66 passenger trams, 16-12 trailer tractors for special trucks, 24-12 low-speed trucks for three-wheeled vehicles, 36-18 motorcycles and 3-6 ships.
6. Tax basis: according to the quantity, 2 horsepower of tugboat =1 ton, and ships
7. Direct tax reduction and exemption: 1. Non-motorized boats (excluding non-motorized barges; 2. Agricultural tractors; 3. Fishing/breeding fishing boats; 4. Ships that have paid tonnage tax.
8. Industry tax reduction and exemption: 1. Special vehicles and boats for the army/armed police; 2. Public security/safety/prisons/reeducation through labor/courts/procuratorates and other police vehicles and boats.
9. Charity tax reduction and exemption: 1. Travel for personal use by embassies and diplomats in China; 2. Regular tax reduction or exemption for urban and rural public transport vehicles and boats shall be determined by the provincial government; 3. Vehicles with a mantissa of less than .5 tons shall be counted as .5 tons, those with a mantissa of less than .5 tons shall be counted as 1 ton, and those with a mantissa of less than .5 tons shall be counted as 1 ton.
1. Obligation time: the month of registration, the month of unregistered invoices and other taxes; Declare and pay taxes annually, and the specific time limit shall be set by the provincial level.
11. place of tax payment: the provincial level is determined according to the actual situation, and the inter-provincial place of registration.
12. special circumstances (1): the duty-paid vehicle and vessel are stolen/scrapped/lost, or the tax for the remaining months of the year is refunded, but the change is not refunded or levied.
13. Special case (2): new purchase or short term = quantity * annual tax * taxable month /12; If it is not paid, it will be paid back in 26, and the late payment fee of .5% will be calculated from the next day after the deadline of strong insurance.
V. Tariff
1. Features: inbound and outbound goods and articles/single-link extra-tax/foreign-related.
2. role: divide import/export/transit taxes according to the object; According to the standard, it is divided into specific quantity/ad valorem/compound/choice/sliding tax, ordinary/preferential/differential tax according to the nature, and non/barrier according to the protection.
3. Tax heading: Harmonized Commodity Description and Coding System: 21 categories, 97 chapters, the first 2 chapters, the first 4 headings, 56 subheadings, 8 digits of * * *; Only a small amount of resources are required for export.
4. Taxpayer: consignee of imported goods/consignor of exported goods/owner of inbound and outbound articles.
5. tax rate: import: MFN/agreement/preferential treatment/ordinary/quota/provisional tax rate, etc., divided into four columns, depending on the applicable situation; Export: 23 kinds of goods are subject to the provisional tax rate of -2%, 16 kinds are , 6 kinds are below 1%, and only 2 kinds are real; According to the date of import and export, first declare according to the date of entry, and lease by stages according to the original import.
6. Tax basis: duty-paid price =CIF* middle price, CIF=(FOB+ transportation) /(1+ insurance rate), CFR=FOB+ freight.
7. Direct tax reduction and exemption: 1. Tax amount for 5 yuan/worthless samples/foreign gifts/losses before release/transportation necessities; 2. Non-commercial transportation such as exhibitions and performances will be resumed within six months; 3. Shipment/replacement/return/customs clearance due to one-year quality; 4 schools or scientific research institutions do not produce scientific and educational supplies that are directly put into use in China; 5. Rehabilitation institutions and other imported products for the disabled that are not produced in China; 6. Donations to charity materials for poverty alleviation directly used by organizations or governments.
8. Industry tax reduction and exemption: 1. Oil and gas exploitation import/partial textile export/fruit imported from Taiwan Province;
2. stipulate imported equipment/border trade/bonded zone/export processing zone; 3. 2%/3, domestic sales of imported equipment/leftover materials for processing and compensation trade; 4. Feed for feed processing shall be exempted according to the quantity of re-export/export duty-free for finished products/2%/5, duty-free for leftover materials and added products.
9. Tax reduction and exemption for charity: 1. Increase of import transaction price; 2. Commission and brokerage fees other than purchase commission borne by the buyer; 3. Integrated container fee; 4, packaging materials and services, materials and parts provided by the buyer; 5. Tools; 6. Consumable materials; 7 engineering design, etc., related to the payment by the buyer; 8. Royalty fees (technologies/trademarks/works/sales, etc.) that constitute the conditions of sales, and the seller gains income after importing them from the buyer; 9. Individually marked items are not included in CIF: installation and maintenance fees outside the warranty after import, loading and unloading freight insurance fees, customs duties and taxes levied on behalf of others, domestic copying goods fees, domestic and overseas technical training and overseas inspection fees, and certified special interest fees; The export price does not include the commission stated to be borne by the seller.
1. Obligation time: the import declaration shall be made within 14 days of entry/24 hours before loading in the export supervision area, and the payment shall be made within 15 days from the date of filling and issuing the payment form, and the customs shall make up for it within 1 year/3 years if it is wrong.
11. place of tax payment: standard of origin 1) completely one-country production standard 2) substantially change the standard, and change the four-digit tax number/list of processing degree/ad valorem percentage 3%.
12. special case (1): domestic sales: the raw materials are processed at the original import price, the raw materials are processed at the same time and the bonded area at the same price, and the leftover materials are based on the domestic sales price; The freight rate for import is uncertain, the insurance premium is (goods price+freight) *.3%, and the port price of Tiegong is 1%.
13. special case (2): special import price: repair and processing fee+materials fee+transportation insurance fee for overseas repair and processing goods, rent+interest for lease import, and original import price *[1- actual import month/(supervision period, more than 15 days is counted as January, and the following is not counted.
VI. Land value-added tax
1. Features: real estate transfer value-added tax/wide range/deduction and evaluation method/progressive rate/per time.
2. role: strengthen macro-control/curb speculation/standardize income distribution.
3. Tax item: the paid transfer of the right to use state-owned land and the added value of the above-ground buildings, which are used by development enterprises for welfare/investment, are regarded as sales, and the transfer/free of charge is not levied.
4. Taxpayer: the transferor, but the temporary exemption of investment/cooperative housing for personal use/merger not involving real estate enterprises.
5. Tax rate: value-added amount/deduction item = value-added rate *1%≤5%, and the deduction coefficient is % if it is 3%; 5-1%, according to 4, deducted 5%; 1-2%, according to 5, deducted 15%; > 2%, press 6, deduct 35%.
6. tax calculation basis: tax = (income-deduction items) * applicable tax rate-deduction items * quick deduction coefficient.
7. direct tax reduction and exemption: 1. ordinary standard houses are built for sale, and the value-added is less than or equal to 2%, but not separately accounted for; 2. It has been expropriated and recovered by the government; 3. Old houses are converted into low-rent/affordable houses, and the value added is ≤2%.
8. Industry tax reduction and exemption: 1. Individual ordinary housing exemption; Non-ordinary houses shall be exempted for ≥5 years, and halved for 3-5 years; From 28/11/1, all individuals will be exempted; 2. The contract was signed before January 1, 1994, but it was transferred for more than 7 years; 3. Personal exchange shall be exempted, and enterprise exchange shall be levied.
9. Tax reduction and exemption for charity: Deduction points: 1. Deduction of land price fee for new house+development cost (including deed tax, the income of transferable supporting facilities is calculated, and the cost is also deducted)+development cost [= interest (certified ≤ loan interest rate for the same period, excluding overdue period and penalty)+(land price fee+cost) *5% or = (land price fee+). 2. The old house is deducted from the land premium fee+appraisal price (= replacement cost * newness rate)+transfer tax (excluding purchase deed tax).
1. Obligation time: before the registration of lump sum payment, it shall be transferred or pre-sold in installments according to the contract before completion, and then liquidated; Within 7 days from the signing of the contract (the development company can declare it on schedule).
11. tax payment place: at the location of the property, that is, the location.
12. Special circumstances (1): Income includes all income, including fees charged by the government. 1. It can be included or deducted, but the base is not included when 2% is deducted; 2. Separate collection is not included or deducted.
13. Special circumstances (2): liquidation of development enterprises: completed and sold out/unfinished but overall transferred/transferred land; Tax requires liquidation: completed and 85% transferred or left for personal use/license expires for 3 years/tax cancellation/other.
VII. Urban land use tax
1. Features: The behavior/object of occupying land is land/limited scope/difference range.
2. Role: reasonably save land/adjust land differential income/collect financial funds.
3. Tax item: land in industrial and mining areas of urban counties and towns.
4. Taxpayer: units and individuals with land use rights/actual users with unclear ownership/* * * all parties.
5. Tax rate: 1.5-3 yuan for big cities with more than 5, people; 2,-5, medium-sized cities 1.2-24 yuan; Small city .9-18 yuan; County town industrial and mining area .6-12 yuan (adjusted as appropriate).
6. Tax calculation basis: the actual occupied land area (equally divided meters).
7. Direct tax reduction and exemption: 1. Self-use by organs/people's organizations/military; 2. Financial allocation of funds for private use by institutions; 3. Temple parks are for personal use; 4. Public land such as street square greening; 5. Open mountains and fill the sea.
8. Industry tax reduction and exemption: 1. Direct agricultural production sites; 2. Railway/People's Bank of China/China Storage/PetroChina/Forestry/Yanchang Mine/Mine/Electric Power/Water Conservancy/Nuclear General/CNOOC/Port/Civil Aviation; 3. The first phase of the petroleum reserve base.
9. Tax relief for charity: 1. Self-use by institutions for the elderly; 2. Self-use of university logistics entities in 26-8; 3. Low-rent/affordable housing land; 4. In addition to living and office (