Business tax rate table Fonts:
Tax items Tax Rate Levy Scope of common taxation business Transportation 3% Land Transportation, Waterway Transportation, Air Transportation, Pipeline Transportation,
Loading and unloading handling
Land Transportation: transport operations to deliver goods or passengers by rail, road, cable car, ropeway and
other land routes.
Water transportation: there are through the river, river, lake, river, and other natural and artificial waterways or ocean waterways to transport goods or passengers transport
transportation business. Salvage, taxed as compared to waterway transportation.
Shipping: Transportation business that carries goods or passengers through air routes. General aviation business, aviation ground service business, taxed mutatis mutandis as air transportation.
Pipe Transportation: transportation business of transporting gases, liquids and solid materials through pipeline facilities.
Loading and unloading: the use of loading and unloading tools or manpower, animal power will be the goods in the means of transport between the loading and unloading site or between the means of transport and the loading and unloading site between the loading and unloading business. Moving business is taxed as "loading and unloading". Construction 3% construction, installation, repair, decoration and other engineering operations
Construction: new construction, alteration, expansion of all kinds of buildings, structures engineering operations, including a variety of equipment connected to the building or columns, the installation of operating platforms or installation engineering operations, as well as all kinds of kilns and metal structure engineering operations.
Installation: production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment and other various equipment assembly operations, placement engineering operations (including workbenches, ladders, railings connected to the equipment installed engineering operations and installed equipment insulation, corrosion, heat preservation, painting, and other engineering operations), cable television installation costs.
Repair: buildings, structures, repair, reinforcement, maintenance, improvement, so as to restore the original value of the use or to extend the duration of its use of engineering operations.
Decoration: there are buildings, structures to modify, so that
the beauty or have a specific use of engineering operations.
Other engineering work: the agency telecommunication works, water conservancy works, road construction works, drilling works, land leveling, scaffolding, dredging works, demolition works, demolition of buildings or structures, landscaping works and other engineering work.
Finance and insurance 5% finance, insurance
Finance: lending business (including own funds loans and refinancing business), financial leasing business, financial commodities transfer business (including the transfer of foreign exchange, securities, non-goods futures ownership of the business), financial brokerage business, other financial services (including bank clearing and bill discounting business).
Insurance: life insurance business, liability insurance business.
Postal and telecommunication industry 3% postal, telecommunication
Postal: delivery of letters or packages, postal remittance, newspaper and periodical distribution, sales of postal articles, postal savings and other postal business. Philatelic companies selling philatelic goods business to collect sales tax.
Telecommunications: telegraphy, telex, telephony (including wired telephones, wireless telephones, paging telephones, leasing of telephone circuit equipment, maintenance or leasing of broadcasting circuits, television signals, and postal and telecommunication departments to sell cellular telephones, pagers, and provide users with wireless communication services), telephone installation (including the business of installing fixed or cellular telephones for the user), telecommunication sales (including the sale of telecommunication goods in providing Telecommunications services with
Sales of specialized general telecommunications goods), other telecommunications business. Culture and Sports 3% Culture: performances, broadcasting, other cultural businesses, and operation of amusement parks. Sports: the business of organizing various competitions and providing venues for sports competitions or sports activities
Performance: units and individuals to perform drama, song and dance, fashion, bodybuilding, acrobatics, folk art, martial arts and sports and other performance activities.
Broadcasting: the business of disseminating works through radio, television, sound systems, closed-circuit television, satellite communications and other wireless or wired devices, as well as showing various programs in cinemas, theaters, video halls and other venues. It does not include the business of broadcasting advertisements. Paid program fees of radio and television stations are taxed as "broadcasting".
Other cultural industries: exhibitions, training activities, the organization of literature, art, science and technology, lectures, speeches, presentations, libraries, lending of books and materials and other businesses.
Operation of places of excursion: the business of selling tickets to parks, animal (plant) gardens and other places of excursion.
Sports industry: units and individuals for the organization of sports competitions or sports activities
the business of providing venues. Entertainment 20% opera halls, dance halls, karaoke halls (including nightclubs and karaoke lounges), music cafes (including bars), Internet cafes, golf, amusement (such as shooting, hunting, horse-racing, amusement machines, bungee jumping, go-karting, hot-air ballooning, parachuting, archery, darting)
Businesses providing venues and services for recreational activities (including food and beverage services and restaurants, cafes and other restaurants, and other services provided at the same time as recreational activities). (including food and beverage services provided in conjunction with recreational activities, and services provided by hotels, restaurants, and other food establishments for self-entertainment in the form of songs and dances while customers are dining).5% Bowling, Billiards
Businesses that provide venues and services for customers to engage in billiards and bowling activities. Services 5% agency, hotel, catering, tourism, warehousing, leasing, advertising and other services
Agency: the business of purchasing and selling goods on behalf of customers, import and export on behalf of customers, referral services, and other agency services.
Hotel industry: the business of providing accommodation services.
Catering: Businesses that provide food and beverage consumption services to customers by providing both food and beverage establishments.
Tourism: a business that arranges accommodation, food, transportation and provides tourist services such as guided tours for tourists.
Warehousing: the business of using warehouses, goods or other places to store and keep goods on behalf of customers.
Leasing: the business of transferring sites, houses, goods, equipment or facilities to others for an agreed period of time. The act of subletting the leased premises, goods, equipment, etc. to another person is taxed as "leasing".
Advertising business: The business of using books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon signs, light boxes, etc. to promote and provide services for the introduction of commodities, business services, cultural and sports programs, or notices and announcements, etc.
Other business: The business of using books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon signs, light boxes, etc. to promote and provide services.
Other services: bathing, hairdressing, washing and dyeing, photography, art, framing, honor writing, typing, engraving, calculating, testing, decorating, packing, designing, charting, consulting, testing, testing, tanning, mapping, exploration and other services
business. Transfer of intangible assets 5% transfer of land use rights, patents, non-patented technologies, trademarks, copyrights, goodwill
Transfer of land use rights: units and individuals to transfer the land use rights of their transferee behavior, units and individuals to transfer the completion of the pre-development of the land or are in the process of pre-development of the land, but did not enter the construction phase of the project under construction.
Transfer of patent rights: the transfer of ownership or use of patented technology.
Transfer of Non-Patent Technology: the act of transferring the ownership or use of non-patent technology.
Transfer of Trademark Right: the act of transferring the ownership or use right of a trademark.
Transfer of Copyright: the act of transferring the ownership or the right to use a written work, a graphic work (e.g., a picture book, a photo album), or an audio-visual work (e.g., a movie master, a video master tape
The act of transferring the ownership or the right to use an audio-visual work (e.g., a video master tape).
Transfer of goodwill: the act of transferring the right to use goodwill. Sale of real estate 5% sale of buildings and other land attachments
The act of transferring ownership of a building or structure for a fee, sale of ownership of other land attachments, sale of a building by transferring a limited property right or perpetual right of use, and the act of transferring a project in progress that enters the construction phase of a building by an entity or an individual.
Note: 1, the formula for calculating the amount of business tax payable: taxable amount = turnover × tax rate
2, in addition to the state can be based on the difference between the business income tax, the turnover of taxpayers to provide taxable services, the transfer of intangibles, or the sale of real estate to the other party to collect all the prices and out-of-the-price charges.
3, according to the Guangdong Provincial Local Taxation Bureau, "on the increase of business tax starting point of the province's notice" (Guangdong Local Taxation [2004] No. 312) of the provisions of the starting point of the tax on a period of time: "service industry - leasing" tax purposes for the starting point of the monthly turnover of 1,000 yuan, the other The starting point of the tax purposes of the province's sub-regional adjustments, the starting point of the Jiangmen area for the monthly turnover of 3,500 yuan; the starting point of the sub-taxation of each (daily) turnover of 100 yuan, since January 1, 2005 onwards.
4. According to the Guangdong Provincial Department of Finance, State Administration of Taxation and Local Taxation Bureau, "Circular of the Ministry of Finance and the State Administration of Taxation on the Further Expansion of the Pilot Areas of Rural Credit Unions on Relevant Taxation Policies" (Guangdong Finance Law [2005] No. 7), starting from January 1, 2004, the rural credit unions to obtain the financial and insurance taxable income, the business tax is levied at a tax rate of 3% (the original tax rate of 5%).