1, business tax:
1, non-profit: the income from medical services, exemption. Trade union sanatoriums are treated as "other medical institutions" and are exempted.
2. Health institutions such as disease control organizations and maternal and child health institutions are exempted from business tax on the income from health services at the price specified by the state.
3, for-profit: income from direct improvement of medical conditions, from the date of its opening, three years exempt.
2. Urban land use tax: P170
Non-profit: exempt, for-profit medical institutions land for their own use, exempted for three years from 2000. the period has expired in 2003.
3, property tax: P181, non-profit medical institutions and other health institutions for their own use of the property, exempt, for-profit medical institutions for their own use of the property, since 2000, exempted for three years. 2003 period has expired.
4. Vehicle and vessel use tax: P189: Vehicles and vessels used by non-profit medical institutions and other health institutions for their own use. Tax exemption
2. Individuals (including relevant concessions for disabled persons)
A. Land value-added tax - for individuals transferring housing for their own use, where they have resided in it for five years or more, is exempted from the tax: for those who have lived in it for three years but not yet five years, the levy is reduced by half; and for those who have not yet completed the three-year period, there is no preferential treatment. And land value-added tax can be exempted upon verification of the exchange of real estate for personal use between individuals.
B. Business tax:
1. Individuals donating real estate, which does not fall within the scope of taxation, is not levied
2. Technology development transfer and related income, exempt. Here the patent and non-patent technology only refers to technical patents and non-patents, other patents are not exempt.
3, the transfer of copyright, exempt
4, laid-off workers engaged in community service income, exempt within three years
5, individuals renting residential housing at the market price, the temporary 3% levy
6, the individual self-built ordinary residential sales, exempt. Individuals to buy and live more than 1 year of ordinary residential housing, the sale of exempt. If it is less than 1 year, the tax will be levied at the time of sale on the difference between the sales price minus the purchase price.
7. Labor services provided by disabled persons are exempted.
C. Individual Income Tax - Individuals are exempted from individual income tax on income derived from the transfer of a house that has been in their possession for at least five years and is the only house used for family residence.
The tax is reduced for labor provided by disabled persons
D. Stamp Duty - Individuals are exempted from levying stamp duty on rental contracts signed with the housing authority.
E. Property tax - Rental of housing at market price, reduced by 4% of the property tax. Rural areas are not levied. Individual non-business premises are exempted.
F. Urban land use tax - Individually owned residential housing and compound land shall be reduced or exempted as determined by the provincial land tax. Rural areas are not taxed.
Three, colleges and universities
(A), value-added tax:
1, the college logistics entities for the college teachers and students canteen food, edible vegetable oils, vegetables, meat, poultry, eggs, condiments and canteen tableware, exempted from value-added tax; business in addition to the goods, all in accordance with the current provisions of the value-added tax.
2. The income from exporting fast food to other universities is exempted from value-added tax (VAT), while the income from exporting fast food to other social personnel is subject to VAT.
(2) Business Tax
1. The economic entities of university logistics with legal personality divested from the logistics department of universities and colleges are exempted from business tax on the rents and service incomes obtained from operating student apartments and teachers' apartments as well as from providing logistic services for teaching in universities and colleges. However, the income obtained from the use of these facilities to provide services to social personnel is subject to business tax. As long as the university for teachers and students exempt, for social personnel levy.
2. Educational services of nationally recognized qualifications are exempt from tax.
(C), income tax
1, the university's own school-run factories, training courses, refresher courses, income tax is temporarily exempted; but must be funded by the school's own, by the school is responsible for the operation and management of business income to the school's all enterprises, excluding the electric university, evening college, the University of various types of schools for adults, enterprises organized by the staff of the school and privately run schools.
2. The income of the logistics entities of colleges and universities is temporarily exempted from enterprise income tax.
(4) Urban Land Use Tax
1. College logistics entities are exempted from urban land use tax.
(v) Property Tax
1. The property tax is exempted for university logistics entities.
I. Transportation
4. Software Enterprises
1. Value-added Tax (VAT): Sales of self-developed and produced software products are subject to VAT at the statutory rate of 17% until 2010, and the portion of the actual tax burden 3 exceeding the % is instantly levied and refunded, and will be used by the enterprises for the research and development of software products and for the expansion of reproduction (which are exempted from income tax)
2, Business tax: in the sale of computer software together with the transfer of copyright, ownership of the business tax. Value-added tax is not levied.
The income from technology transfer is also exempt from business tax.
3, income tax:
A, salary part: P225: at the same time with provincial approval, self-developed, software-based business, annual sales revenue of more than 35% of total revenue, technology transfer revenue of more than 50% of total revenue, annual R & D expenses accounted for more than 5% of the total revenue, salary can be deducted according to the actual.
B. Advertising Expenses: P232: From the date of establishment, after examination by the competent tax authorities, advertising expenses can be deducted accordingly. For more than 5 years, it is deducted at 8% of the revenue from the sales made.
C. Newly established, according to the information industry, tax exemption for two years.
D,
V. Financial Enterprises
(I), business tax:
1. The financial and insurance industries are subject to a unified tax rate of 8%. Starting from 2001, the tax rate for the financial and insurance industry will be reduced from 8% to 5% in three years by one percentage point per year. Starting from October 1, 2001, rural credit unions are subject to a reduced business tax rate of 5%.
2. Loans are recognized as turnover in terms of interest on loans (including all kinds of interest increases and penalties),
Transfers are recognized as turnover in terms of the balance of interest on loans less interest on borrowings (but it is necessary to distinguish which banking system).
But the income from the cashier's long payment is not subject to sales tax.
3, the financial institutions of foreign exchange, securities, futures trading business, the selling price minus the purchase price of the balance of the turnover. (Note that both the purchase price and the selling price do not include any fees and taxes paid, which is different from accounting)
Non-financial institutions and individuals are not subject to business tax.
Financial leasing discounts the turnover for the period on a straight-line basis by taking the balance of all the price and out-of-the-money charges received by the lessee, less the actual cost of the leased goods borne by the lessor.
New: The turnover of the insurance industry includes: 1. the full amount of premiums for handling the initial insurance business. 2. the interest on the reserve business
4. The turnover of the financial industry is discounted at the base rate of the foreign exchange on the day it receives the foreign exchange or at the end of the current quarter.
5. Insurance companies are exempted from business tax on premium income from refundable life insurance business with a term of more than 1 year.
6. Business tax is not levied on transactions with financial institutions.
7. If a financial institution's loan is overdue for 90 days (including 90 days) and has not yet been recovered, the time of occurrence of the tax obligation is the day when the taxpayer obtains the right to interest income (receivable). The original uncollectible loan interest overdue for more than 90 days, the loan of the new uncollectible interest, the time of its tax obligations for the actual receipt of (collected) interest on the day.
(ii) Income Tax P220
1, since January 1, 2001, financial enterprises no longer withdraw bad debt reserves, bad debt losses in line with the tax provisions, can be deducted before tax.
2. Starting from November 7, 2002, the outstanding interest receivable by financial enterprises shall be handled in accordance with the following provisions:
(1) After the financial institutions have issued the loans, the outstanding interest receivable which is overdue for 90 days (including 90 days) and has not yet been recovered shall be credited to the current taxable income in accordance with the regulations, and the outstanding interest receivable which is more than 90 days (excluding 90 days) shall be exempted from the current taxable income, and be credited to the current taxable income when it is actually recovered. It will be included in the taxable income when it is actually recovered.
(2) The tax refund is no longer available for those who have been dealt with in accordance with the original provisions.
(3) The compound interest income on the unearned interest charged to the borrower is not included in the taxable income for the time being and will be included in the current taxable income when it is actually recovered.
(4) Insurance enterprises shall pay enterprise income tax on the basis of the full premium income from insurance contracts included in taxable premium income. Commissions paid by insurance enterprises shall not be directly deducted from premium income.
2. Expenditures for donations by financial and insurance enterprises shall not exceed 1.5% of the taxable income of the enterprise for the year
3. Gains made by urban commercial banks from buying and selling treasury bills on the secondary market shall be recognized in the profit and loss of the current period.
6, cultural and religious venues
A, business tax: religious venues are exempted from tax on ticket income from activities held at cultural and religious venues.
B, P169: urban land use tax: land for self-use is exempted from tax, but land attached for production and operation is subject to tax
C, P180: property tax: land for self-use is exempted from tax, but land attached for production and operation is subject to tax
D,
VII. Tax Exemption for Foreign Invested Enterprises (FIEs)
P112: urban construction tax: it is not levied on FIEs.
P165: Urban land use tax exemptions for foreign-invested enterprises
P177: Property tax: foreign enterprises do not pay property tax for the time being.
P184: foreign enterprises are not taxpayers of the vehicle and vessel use tax
Eight, individual houses
should pay attention to the individual tax payment * tax:
a. Individuals residing in the transfer of housing: involves the business tax, land value-added tax, personal income tax, to pay attention to the payment of the years of *.
Such as a person to buy housing to live 2 years after the sale, can be exempted from business tax, but to pay land value-added tax and personal income tax production. Because the land value-added tax is levied for less than 3 years, 3 years to 5 years half, more than 5 years exempt, personal tax on self-use up to 5 years and is the only production of the transfer of housing is exempt.
Two, personal housing rental: involving sales tax, personal income tax production, property tax.
The market price of rental, 3% business tax, January 1, 2001 onwards, 4% property tax, 10% personal income tax. (Has been revised to 10% according to everyone's suggestion, hereby thank you!)
I, business tax
1, according to the government price rental of public housing and low-cost housing is temporarily exempted from business tax; on the individual rental of residential housing at market prices, the temporary business tax at a rate of 3%.
2. Individuals who have purchased and lived in ordinary housing for more than one year are exempted from business tax at the time of sale; individuals who have purchased and lived in ordinary housing for less than one year are exempted from business tax at the time of sale by the difference between the sales price and the original purchase price; individuals who have built their own housing for self-use are exempted from business tax at the time of sale. Enterprises and administrative institutions are exempted from business tax on the income from the sale of housing at the cost price or standard price of housing reform.
Individuals who build housing for their own use are exempted from business tax at the time of sale.
Self-construction and self-use is not within the scope of the construction industry
Self-construction and self-use housing sales are exempted from business tax, but it involves personal income tax and land value-added tax
Two, the personal income tax
1, the transfer of the individual to the personal use of more than five years and is the only family residential housing income obtained by temporary exemption from the personal income tax.
Third, land use tax
1, individually owned residential housing and compound land by the provincial land tax bureau to determine the reduction and exemption.
2. Dormitory land for the family members of employees of tax-exempted units will be reduced or exempted by the manufacturers of the Provincial Land Tax Bureau.
Four, property tax
1, from January 1, 2001 onwards, for individuals to rent residential housing at market prices, can be temporarily reduced by 4% of the tax rate of property tax.
2. Individually owned non-business properties are exempted from property tax.
V. Land value-added tax
1. Individuals transferring housing for their own use are exempted from land value-added tax if they have lived in the housing for five years or more after declaring their approval to the tax authorities; if they have lived in the housing for three years but not more than five years, the land value-added tax is reduced by half; if they have lived in the housing for less than three years, the land value-added tax is levied in accordance with the regulations.
VI. Deed Tax
1. Urban workers are exempted from the deed tax for the first purchase of public housing in accordance with the regulations.
9. Agriculture
Value-added tax (VAT): agricultural producers selling self-produced products are exempted from tax, while other units (general people) selling purchased agricultural products are taxed at 13%, and business tax: P103 agriculture-related labor services are exempted from tax.
Urban Land Use Tax P170: production land used directly for agriculture, forestry, animal husbandry and fishery.
Vehicle and Vessel Use Tax P189: Tractors mainly used for agricultural production, exempt.