Units and individuals who provide the labor services stipulated in the Provisional Regulations on Business Tax of the People's Republic of China, transfer intangible assets, or sell real estate within the territory of the People's Republic of China*** and the People's Republic of China shall pay business tax.
The scope of taxation: transportation, construction, finance and insurance, postal and telecommunication, culture and sports, entertainment, and services; as well as the transfer of intangible assets and the sale of real estate.
Tax rates: 3% for transportation, construction, post and telecommunications, culture and sports; 5% for finance and insurance, services, transfer of intangible assets and sale of real estate; and 20% for entertainment.
Taxation period: the ten days before the tenth day of each month, banks, finance companies, trust and investment companies, credit unions, ten days before the tenth day of each quarter to declare and pay.
(2) Enterprise Income Tax
Enterprises within the territory of the People's Republic of China (PRC), with the exception of foreign-invested enterprises (FIEs) and foreign enterprises (FIEs), shall pay enterprise income tax (EIT) on their income from production, operation and other incomes in accordance with the "Provisional Regulations on Enterprise Income Tax of the People's Republic of China (PRC)" and its "Implementing Rules".
Tax rate: The basic tax rate is 33%. In addition, there are two care tax rates: 18% for taxpayers with annual taxable income of less than 30,000 yuan (inclusive); and 27% for taxpayers with annual taxable income of more than 30,000 yuan and less than 100,000 yuan (inclusive).
Taxation period: prepayment within fifteen days after the quarter and remittance within four months at the end of the year.
(3) Individual Income Tax
Individuals who are domiciled in China or who have not been domiciled but have resided in the country for one year shall pay individual income tax on income derived from sources within and outside China in accordance with the Individual Income Tax Law of the People's Republic of China and its Implementing Regulations.
Tax rates: (1) Income from wages and salaries: 5-45% nine-tier super progressive tax rate;
(2) Income from production and operation of individual industrial and commercial households, and income from contracting and leasing of enterprises and institutions: 5%-35% five-tier super progressive tax rate;
(3) Income from manuscripts, remuneration for labor and services: 5%-35% five-tier super progressive tax rate;
(4) Income from the sale of goods and services; and (5) Income from the sale of goods and services: 5%-35% five-tier super progressive tax rate. ) Income from manuscripts, remuneration for labor, royalties, interest, dividends, bonuses, property transfers, property leases, occasional income and other income are subject to a proportional tax rate of 20%.
Taxation period: Monthly declaration and payment within seven days of the following month.
(4) Urban Maintenance and Construction Tax
All units and individuals who pay value-added tax, consumption tax and business tax are taxpayers of urban maintenance and construction tax, and should pay urban maintenance and construction tax. ("Three-funded" enterprises are not levied)
Tax rate: if the taxpayer's location is in the urban area, the tax rate is 7%; if the taxpayer's location is in the county or town, the tax rate is 5%; if the taxpayer's location is not in the urban area, county or town, the tax rate is 1%.
Tax due date: Payment is due by the tenth day of each month, and by the tenth day of each quarter for banks, finance companies, trust and investment companies, and credit unions.
(V) Property Tax
Properties within the boundaries of cities, county towns, formed towns and industrial and mining areas shall pay property tax in accordance with the "Interim Regulations on Property Tax of the People's Republic of China" and its "Rules for the Implementation of the Interim Regulations on Property Tax of Jiangsu Province". ("Three-funded" enterprises are subject to urban real estate tax )
Tax rate: ad valorem, based on the original value of the property minus 30% of the residual value of the property as the basis for taxation, the tax rate of 1.2%; rental property, rental income as the basis for taxation, the tax rate of 12%.
Taxation period: quarterly, within fifteen days after each quarter.
(F) Urban Land Use Tax
Units and individuals using land in cities, county towns, formed towns, industrial and mining areas are taxpayers of urban land use tax, and shall pay urban land use tax in accordance with the "Provisional Provisions for Urban Land Use Tax of the People's Republic of China" and its "Implementing Rules".
Tax rate: the implementation of a fixed tax rate, the city per square meter of the annual tax standard: urban areas 1 yuan, 0.5 yuan of the established towns.
Taxation period: quarterly, within fifteen days after each quarter to declare payment.
(VII) Vehicle and Vessel Use Tax
In the People's Republic of China *** and the State have and use of vehicles and vessels units and individuals, for the vehicle and vessel use tax taxpayers. All shall pay the vehicle and vessel use tax in accordance with the provisions of the Provisional Regulations on Vehicle and Vessel Use Tax of the People's Republic of China and its Implementing Rules. ("Three-funded" enterprises are subject to the license tax on the use of vehicles and vessels )
Tax rate: a fixed tax rate, in accordance with the "Jiangsu Province, vehicle and ship tax table".
Taxation period: annual declaration, to be paid by January 31 of each year.
(VIII) Stamp Duty
All units and individuals in the territory of the People's Republic of China who have set up and received the listed taxable certificates are the taxpayers of the Stamp Duty. All of them shall pay the stamp duty in accordance with the provisions of the Provisional Regulations on Stamp Duty of the People's Republic of China and its Implementing Rules.
Tax rate: proportional tax rate of equity transfer documents for two thousandths, property leasing contracts, warehousing and storage and property insurance contracts for one thousandth, processing contract, construction engineering survey and design contracts, contracts for the transportation of goods, property rights transfer documents and record the funds of the account book for five ten thousandths, the contract for the sale of contracts, construction and installation contracts, technical contracts for three ten thousandths, borrowing contracts For 0.5 million; taxed at a fixed rate is the right, licenses and other books of account for each decal 5 yuan.
Taxation period: monthly declaration and payment by the tenth day of the following month.
(IX) resource tax
Exploitation of mineral products or production of salt as stipulated in the regulations on resource tax units and individuals, for the resource tax taxpayers, should be in accordance with the "People's Republic of China *** and the State Resource Tax Provisional Regulations" and its "Rules for the implementation of the" the provisions of the resource tax.
Tax items: crude oil, natural gas, coal, other non-metallic ores, ferrous metal ores, non-ferrous metal ores, solid salt and liquid salt.
Tax rate: Resource tax is levied on a fixed amount.
Tax period: monthly declaration and payment by the tenth day of the following month.
(J) Land Value-Added Tax
Units and individuals who transfer the right to use state-owned land, buildings and their attachments on the ground and obtain income are the taxpayers of land value-added tax, and they shall pay land value-added tax in accordance with the Provisional Regulations on Value-Added Tax for the People's Republic of China*** and the Land and its Implementing Rules.
Tax rate: The tax rate is 30%-60% with four progressive rates.
Taxation period: Taxpayers should pay within seven days from the date of signing the contract of transferring real estate.
( xi) education surcharge
Units and individuals to the actual payment of value-added tax, consumption tax, business tax tax tax as the basis for levy, surcharge rate of 3%.
( xii ) Local Education Surcharge
The surcharge is levied at 1% of the amount of value-added tax, consumption tax and business tax for units and individuals who pay value-added tax, consumption tax and business tax.
( xiii) Social Insurance Premiums
Social insurance premiums have been changed from July 2000 to be collected by local tax departments. Social insurance premiums include five types of insurance: basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums and maternity insurance premiums. The data on the monthly social insurance premiums paid by each contributor is approved by the social security agency, and the local tax department collects the premiums based on the approved data.
( xiv) other fund fees
Including the market price adjustment fund, food risk fund, flood security funds, local education funds.
Supplementary:
Types of local tax and tax rate
Enterprise income tax:
In accordance with the current "Chinese People's **** and State Enterprise Income Tax Law". The enterprise income tax rate is 25% , and the enterprise income tax rate for qualified small micro-profit enterprises is reduced to 20% upon approval by the competent tax authorities.
The collection method of enterprise income tax is divided into two kinds, one is checking and collecting, and the other is approved collection;
1. If checking and collecting, the enterprise income tax payable = taxable income * applicable tax rate (25%) calculation and payment
Taxable income = income - cost (expense) - tax + non-operating income - non-operating expenditure + (-) tax adjustments
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2. For authorized levy, enterprise income tax payable = taxable income amount * income rate * applicable tax rate.
Local tax:
Urban maintenance and construction tax: paid in accordance with the amount of value-added tax calculated in accordance with the specified tax rate. Urban maintenance and construction tax is calculated on the basis of the actual amount of VAT, consumption tax and business tax paid by the taxpayer, and is paid at the same time as VAT, consumption tax and business tax respectively.
The rates of urban maintenance and construction tax are as follows:
The tax rate is 7% if the taxpayer's location is in an urban area;
The tax rate is 5% if the taxpayer's location is in a county or town;
The tax rate is 1% if the taxpayer's location is not in an urban area, a county or a town.
Education surcharge: based on the actual amount of VAT, consumption tax and business tax paid by the taxpayer, and paid at the same time as VAT, consumption tax and business tax respectively. The applicable rate is 3%.
Payment of personal income tax on behalf of the taxpayer is based on the balance of salary and wages after deduction of the "five insurance and one pension" and the deduction of expenses of RMB 2,000 as taxable income, and is subject to an over-progressive tax rate of 5%-45%.
Stamp duty: There are 13 tax items. General enterprises commonly used:
1, business books (1) the books of record of funds, according to the paid-in capital and capital surplus of the total amount of five ten thousandths of a decal; (2) other books according to the pieces of decal five yuan decal .
2, purchase and sale contracts, including supply, pre-order, purchase, purchase and sale and collaboration, transfer, compensation, barter and other contracts, according to the purchase and sale amount of three ten thousandths of the decal.
3, loan contracts: including banks and other financial organizations and borrowing at 0.5 million borrowing amount;
4, property insurance contracts, including property, liability, guarantee, credit insurance contracts, such as insurance premiums by one-thousandth of the amount of the discount;
5, property leasing contracts, including leasing of buildings, ships, aircraft, motor vehicles, machinery, apparatus, equipment, etc. by the lease amount of one-thousandth;
5, property leasing contracts, including leasing of houses, ships, aircraft, motor vehicles, machinery, apparatus, equipment, etc. by the lease amount of one-thousandth of the discount. The lease amount is discounted at one thousandth of the amount of the lease. Taxes less than one dollar by one dollar discount.
If your company has a taxable property, land, vehicles and boats also pay property tax, land use tax, vehicle and boat tax.
Property tax is calculated at a rate of 1.2% on the residual value of a house after deducting 10-30% of its original value.
If the property is rented out, the lessor pays the tax at a rate of 12% on the rental income.
Land use tax, vehicle and ship tax are local taxes, the state only provides a range of unit tax, the specific local tax authorities in charge of consulting.
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