State tax: For small taxpayers: VAT= Sales/1.03*0.03
For general taxpayers:: VAT-= Output tax- Input tax
Output tax= Sales/1.17*0.17)
Input tax= Certified matching input tax VAT-
Corporate Income Tax: 25% on reported profit. There is also a flat-rate levy.
Local tax: urban construction tax --- VAT amount * 0.05 (county level)
--- VAT amount * 0.07 (above county level)
Education surcharge ------ VAT amount * 0.03
Local education surcharge ------ VAT amount * 0.02
Individual income tax --- this is for the employees, and the tax is paid when it exceeds 2,000 dollars.
Individual income tax --- This is for your boss, your company registered as a "sole proprietorship enterprise", pay this tax, the rest of the registration is not necessary. Generally, it is a fixed amount of levy, if your company is a sole proprietorship enterprise, please ask your boss to go through the relationship.
Stamp duty --- the following is to pay the stamp duty, and the tax rate (tax), as long as the occurrence of these contracts, vouchers, books, you have to pay the stamp duty, and you have nothing to do with whether the general taxpayers:
The tax rate of three-ten-thousandths of a percent (3%%): purchase and sale contracts, construction and installation contracts, technology contracts.
The tax rate is five ten thousandths (5%%%): processing contract, construction project survey, transportation of goods, title transfer documents, capital books (capital books according to (paid-in capital + capital reserve) * 5%%).
Tax rate at one thousand percent (1%.) : Property lease contracts, warehousing and storage contracts, property insurance contracts.
Tax rate at zero point five ten thousandths (0.5%%): loan contracts.
Five dollars each: other books of accounts, rights and licenses (house ownership certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, land use certificates).
The formula for calculating the personal tax on wages is:
Taxable amount = (income from wages and salaries - "five insurance and one pension" - deductions) × applicable tax rate - quick deductions
1. The current method of calculating personal tax:
The amount of personal income tax payable = (Taxable Income - Deductions)*Applicable Tax Rate - Quick Deductions
For up to 500 yuan, the tax rate is 5%, and the quick deductions are 0;
For the portion of the tax that exceeds 500 yuan to 2,000 yuan, the tax rate is 10%, and the quick deductions are 25<
The tax rate is 15 % for the portion exceeding 2,000 yuan to 5,000 yuan, and the quick deduction is 125
The tax rate is 20 % for the portion exceeding 5,000 yuan to 20,000 yuan, and the quick deduction is 375
The tax rate is 25 % for the portion exceeding 20,000 yuan to 40,000 yuan, and the quick deduction is 1,375
Above 40,000 to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3375
Over 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6375
Over 80,000 yuan to 100,000 yuan, the tax rate is 40%, and the quick deduction is 10375
Over 100,000 yuan, the tax rate is 45%, and the quick deduction is 15,375
2. The adjusted 7-tier over-progressive tax rate from September 1, 2011: the deduction is 3,500 yuan.
Monthly taxable income Tax rate Quick deduction (yuan)
Monthly taxable income not exceeding 1500 yuan 3% 0
Monthly taxable income exceeding 1500 yuan to 4500 yuan 10% 105
Monthly taxable income exceeding 4500 yuan to 9000 yuan 20% 555
Monthly taxable income exceeding 9000 Yuan to 35000 Yuan 25% 1005
Monthly taxable amount exceeding 35000 Yuan to 55000 Yuan 30% 2755
Monthly taxable amount exceeding 55000 Yuan to 80000 Yuan 35% 5505
Monthly taxable amount exceeding 80000 Yuan 45% 13505
1. Income subject to Income Subject to Individual Income Tax
The following items of personal income are subject to individual income tax: income from wages and salaries; income from the production and operation of individual industrial and commercial households; income from the contracting and leasing of enterprises and institutions; income from remuneration for labor; income from manuscripts; income from royalties; income from interest, dividends and bonuses; income from the leasing of property; income from the transfer of property; incidental income; and income from other sources determined by the financial department of the State Council to be taxable by the government. other incomes which are determined to be taxed by the financial department of the State Council.
2. Income Not Subject to Individual Income Tax
The following items of personal income are exempted from individual income tax:
(1) Prizes awarded by the provincial people's governments, ministries and commissions under the State Council, and units of the People's Liberation Army (PLA) at military level or above, as well as by foreign organizations and international organizations in the areas of science, education, technology, culture, health, sports, and environmental protection.
(2) Interest on national bonds and financial bonds issued by the State;
(3) Subsidies and allowances granted in accordance with the unified provisions of the State;
(4) Welfare payments, pensions, and relief funds;
(5) Insurance payouts;
(6) Transition and demobilization fees for military personnel;
(7) Settlement fees for cadres and employees granted in accordance with the unified provisions of the State Cadres and employees' installation fee, retirement fee, retirement pay, retirement pay, retirement pay, retirement living allowance;
(8) Individuals' bonuses for reporting and assisting in the investigation of various violations of laws and crimes; Individuals who handle the withholding and payment of taxes, and the withholding and payment handling fee in accordance with the provisions of the law. (Temporary exemption)
I. Calculation of taxable income from wages and salaries
Income from wages and salaries is taxable as the balance of monthly income less expenses of 2,000 yuan. Income from wages and salaries is subject to an ultra-progressive tax rate ranging from 5% to 45%.
According to state regulations, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, housing provident fund, work-related injury insurance and maternity insurance (commonly referred to as the "five insurance premiums and one pension"), which are paid by the organization for the individual and the individual, are deducted from the taxable income of the taxpayer.
The formula for calculating wages and salaries is:
Taxable amount = (wages and salaries - "five insurance and one pension" - deductions) x applicable tax rate - quick deductions
The taxable income is deducted from the taxpayer's taxable income. Wages and salaries are withheld and paid by the paying organization. In the case where the unit does not withhold and pay the individual income tax, the taxpayer needs to declare and pay the individual income tax to the tax authorities by himself.
Second, the calculation of taxable income from labor remuneration
The income from labor remuneration, each time the income does not exceed 4,000 yuan, minus 800 yuan; more than 4,000 yuan, minus 20% of the expenses, and the balance is taxable income.
Income from remuneration for labor services is subject to a proportional tax rate of 20%. For the part of taxable income exceeding 20,000 yuan to 50,000 yuan obtained by an individual from remuneration for labor services at one time, the taxable amount is calculated in accordance with the provisions of the Tax Law and then increased by 50% according to the taxable amount; for the part exceeding 50,000 yuan, the tax rate is increased by 10%.
Income from remuneration for labor services, if it is a one-time income, it is considered as one time when the income is obtained; if it is a continuous income from the same item, it is considered as one time when the income is obtained within one month.
See Table 2-4 for the applicable tax rate table for the taxable amount of income from remuneration for labor.
Table 2-4: Applicable Tax Rate Table for Income from Remuneration for Labor Services
Levels Taxable Income Tax Rate (%) Accelerated Deductions
1 Up to 20,000 Yuan 20 0
2 More than 20,000 to 50,000 yuan 30 2,000
3 More than 50,000 yuan 40 7,000
Taxable amount of remuneration for labor (up to 4,000 yuan) = (remuneration for labor - 800) × 20%
Taxable amount of remuneration for labor (more than 4,000 yuan) = remuneration for labor × (1 - 20%) × rate - 20%
Taxable amount of remuneration for labor (more than 4,000 yuan) = remuneration for labor × (1 - 20%) × rate - 20 -20%) × tax rate - quick deduction
Director's fee income earned by an individual due to his/her position as a director belongs to the nature of income from remuneration for labor and is subject to individual income tax according to the item of income from remuneration for labor.
Wages and salaries are remuneration for non-independent personal labor activities, i.e., employment in institutions, organizations, schools, troops, enterprises and institutions and other organizations; remuneration for labor is remuneration for individuals independently engaging in a variety of skills and providing various services. The main difference between the two is that there is a relationship of employment and employment in the former, but not in the latter.
Three, the calculation of taxable income
The income from manuscripts, each time the income does not exceed 4,000 yuan, minus 800 yuan; more than 4,000 yuan, minus 20% of the expenses, the balance of the taxable income. Income from manuscript remuneration is subject to a proportional tax rate of 20 percent and a 30 percent reduction in the taxable amount.
Taxable amount of manuscript remuneration (under 4,000 yuan) = (income from manuscript remuneration - 800) × 20% × (1-30%)
Taxable amount of manuscript remuneration (over 4,000 yuan) = income from manuscript remuneration × (1-20%) × 20% × (1 -30%)
The organization that pays the remuneration should withhold and pay the individual income tax on behalf of the individual when paying the remuneration.
Four, the calculation of taxable income from property leasing
Income from property leasing refers to the income derived from the leasing of buildings, land use rights, machinery and equipment, vehicles and ships, and other property. Income from property leasing, each time the income does not exceed 4,000 yuan, minus 800 yuan; 4,000 yuan or more, minus 20% of the expenses, the balance of the taxable income. Income from property leasing is subject to a proportional tax rate of 20%. Income from property leasing is based on income earned within one month. The current personal income tax rate for individuals renting out their homes is 10 percent.
Property rental income obtained by individuals renting property, in calculating the payment of personal income tax, the following expenses should be deducted in order: ① taxes paid in the process of property leasing;
② the actual expenditure on repair costs of the rented property at the expense of the taxpayer;
③ the standard deduction of expenses prescribed by the tax law.
V. Calculation of taxable income from property transfers
Income from property transfers, the income from the transfer of property, less the original value of the property and reasonable expenses, the balance of taxable income. Income from property transfer is subject to a proportional tax rate of 20%.
Individuals are temporarily exempted from personal income tax on income derived from the transfer of shares of listed companies.
VI. Calculation of Taxable Income from Auctioning Property
Individuals auctioning property other than original manuscripts and copies of written works shall pay taxable income from the transfer of such property, less the original value of the property and reasonable expenses, and shall pay individual income tax at a rate of 20% under the item "Income from Transfer of Property". Individual income tax.
The personal income tax payable on the income from the auction of personal property shall be withheld and paid by the auction unit, and the tax declaration shall be made to the competent tax authority in the place where the auction unit is located in accordance with the regulations.
VII. Calculation of Taxable Amount of Royalty Income
Royalty income, each time the income does not exceed 4,000 yuan, minus 800 yuan; more than 4,000 yuan, minus 20% of the expenses, the balance of the taxable income. Royalty income, apply proportional tax rate, the tax rate is 20%.
The formula for calculating the taxable amount of royalty income below 4,000 yuan is:
Taxable amount = (royalty income - 800) × 20%
The formula for calculating the taxable amount of royalty income above 4,000 yuan is:
Taxable amount = royalty income × ( 1-20%) × 20%
VIII. Calculation of Taxable Amount of Interest, Dividend and Bonus Income
Income from interest, dividend and bonus is subject to a proportional tax rate of 20%. Interest, dividends, dividends income, the amount of each income as taxable income. Interest income from savings deposits accrued after October 9, 2008 (inclusive) is temporarily exempted from personal income tax.
IX. Calculation of Taxable Income from Occasional Income and Other Income
Occasional income and other income are subject to a proportional tax rate of 20%. The taxable amount of incidental income and other income is the amount of each income.
Tax items and rates of consumption tax
The tax items and rates of consumption tax are shown in Table 2-1:
Table 2-1: Consumption Tax Items and Rates
Tax Items Taxable Units Tax Rates (Amounts)
One, cigarettes
1. Cigarettes
(1) Each standard stick of cigarette is taxable as a percentage of the taxable income.
(1) Each standard bar (200 sticks) with an external transfer price of more than 70 yuan (including 70 yuan) standard box (50,000 sticks) 56%; 150 yuan
(2) Each standard bar (200 sticks) with an external transfer price of less than 70 yuan standard box (50,000 sticks) 36%; 150 yuan
2. Cigar 36%
3. Cigarette threads 30%
3.
4. Cigarette wholesale chain 5%
2. Wine and alcohol
1. Grain liquor 20% of the catty or 500 ml; 0.5 yuan
2. Yellow wine 240 yuan per ton
3. Beer
(1) per ton of ex-factory price (including packaging and packaging deposit) in 3000 yuan (including 3000 yuan, excluding VAT) Above 250 yuan per ton
(2) per ton of less than 3,000 yuan 220 yuan per ton
(3) entertainment and catering industry homemade 250 yuan per ton
4. Other wine 10%
5. Alcohol 5%
three, 30% of cosmetics
four, precious jewelry and jewels and jades
1. Gold and silver jewelry, platinum jewelry and diamonds, diamond jewelry 5%
2. Other precious jewelry and jewelry and jade 10%
5, firecrackers, fireworks 15%
6, refined oil products
1. Gasoline
(1) unleaded gasoline liters of 1.0 yuan
(2) leaded gasoline liters of 1.4 yuan
2. Diesel fuel: $0.8 per liter
3. Naphtha: $1.0 per liter
4. Solvent oil: $1.0 per liter
5. Lubricating oil: $1.0 per liter
6. Fuel oil: $0.8 per liter
7. Aviation kerosene: $0.8 per liter
Seven, automobile tires: 3%
Eight, motorcycles
1. Cylinder capacity (exhaust, the same below) in 250 milliliters (including) below 3%
2. 10% of the cylinder capacity of 250 milliliters or more
nine, cars
1. Passenger cars
(1) cylinder capacity (exhaust, the same below) in the 1.0 liters (including) below 1%
(2) cylinder capacity of 1.0 liters to 1.5 liters (including) Above to 1.5 liters (including) 3%
(3) Cylinder capacity of more than 1.5 liters to 2.0 liters (including) 5%
(4) Cylinder capacity of more than 2.0 liters to 2.5 liters (including) 9%
(5) Cylinder capacity of more than 2.5 liters to 3.0 liters (including) 12%
(6) Cylinder capacity of more than 3.0 liters to 4.0 liters (including)
(6) Cylinder capacity of 3.0 liters (6) 25% of the cylinder capacity of 3.0 liters to 4.0 liters (inclusive)
(7) 40% of the cylinder capacity of 4.0 liters or more
2. Light and medium-sized commercial buses 5%
tenth, golf and golf equipment 10%
eleventh, high-grade watches 20%
twelfth, yachts 10%
thirteenth, wooden disposable chopsticks 5%
Fourteenth, solid wood flooring 5%
Third, the formula for calculating the taxable amount of consumption tax
Consumption tax is calculated by the method of ad valorem fixed-rate, quantitative fixed-rate, or ad valorem fixed-rate and quantitative fixed-rate composite tax (hereinafter referred to as composite tax). The formula for calculating the taxable amount:
The taxable amount calculated by the ad valorem fixed-rate method=sales×proportional tax rate
The taxable amount calculated by the quantitative fixed-rate method=quantity of sales×fixed tax rate
The taxable amount calculated by the composite taxing method=sales×proportional tax rate＋quantity of sales×fixed tax rate
Fourth, the calculation of taxable sales
Sales for the taxpayer sales of taxable consumer goods to the buyer of all the price and out-of-prices charges.
Sales, excluding the value-added tax to be charged to the purchaser. If the VAT is not deducted from the sales of taxable consumer goods of the taxpayer or if the price and VAT are collected together due to the non-issuance of VAT invoices, it should be converted to sales excluding VAT when calculating the consumption tax. The conversion formula is:
Sales of taxable consumer goods = sales with VAT ÷ (1 + VAT rate or collection rate)
V. Component taxable price of self-produced and self-use taxable consumer goods
Taxable consumer goods produced by taxpayers for their own use shall be taxed in accordance with the sales price of similar consumer goods produced by the taxpayers; in the absence of sales price of similar consumer goods, taxes shall be paid in accordance with the component taxable price. If there is no sales price of similar consumer goods, the tax shall be calculated in accordance with the constituent taxable price.
Taxable consumer goods produced by taxpayers for their own use refer to taxable consumer goods that are taxable at the time of their transfer for use in accordance with Article 4(1) of the Provisional Regulations on Consumption Tax.
The formula for calculating the taxable price under the ad valorem fixed-rate method:
Component taxable price=(cost+profit)÷(1-proportional tax rate)
The formula for calculating the taxable price under the composite tax method:
Component taxable price=(cost+profit+quantity of self-produced and self-used products×fixed tax rate)÷(1-proportional tax rate)
Component taxable price=(cost+profit+quantity of self-produced and self-used products×fixed tax rate)÷(1- proportional tax rate)
The national average cost profit margins for taxable consumer goods are as follows: a. Cigarettes of category A 10%; b. Cigarettes of category B 5%; c. Cigarillos 5%; d. Cigarette filaments 5%; e. Grain white wine 10%; f. Potato white wine 5%; g. Other wines 5%; h. Alcohol 5%; i. Cosmetics 5%; j. Firecrackers and fireworks 5%; k. Valuable jewelry and jewels and stones 6%; l. Automobile tires 5%; m. Motorcycles 6%; n. Golf balls and clubs 10%; o. High-end watches 20%; p. Yachts 10%; q. Wooden disposable chopsticks 5%; r. Solid wood flooring 5%; s. Passenger cars 8%; t. Light and medium-sized commercial buses 5%.
Rates of Business Tax
The tax items and rates of business tax are in accordance with the Table of Tax Items and Rates of Business Tax attached to the Provisional Regulations on Business Tax. Adjustment of tax items and rates shall be decided by the State Council.
The specific tax rate applicable to a taxpayer's operation of the entertainment industry shall be decided by the people's governments of the provinces, autonomous regions and municipalities directly under the central government within the range specified in the Table of Business Tax Items and Tax Rates.
Table 2-2: Table of Tax Rates for Business Tax Items
Tax Items Tax Rates
I. Transportation 3%
II. Construction 3%
III. Finance and Insurance 5%
IV. Post, Telecommunication and Communication 3%
V. Culture and Sports 3%
VI, Entertainment 5% to 20%
VII. Services 5%
VIII. Transfer of intangible assets 5%
IX. Sales of real estate 5%
Taxpayers who have a combination of services subject to business tax for different tax purposes (hereinafter referred to as taxable services), the transfer of intangible assets or the sale of real estate, should be accounted for separately for the different tax purposes of the turnover, the amount of transfers, sales (hereinafter collectively referred to as turnover); if the turnover is not separately accounted for, the tax rate shall be applied from the higher one.
I. Taxpayers of Vehicle Purchase Tax
The units and individuals who purchase taxable vehicles in China are the taxpayers of Vehicle Purchase Tax, and shall pay Vehicle Purchase Tax in accordance with the law. The so-called acquisition includes the behavior of purchasing, importing, self-producing, being gifted, winning awards or obtaining and using taxable vehicles in other ways.
The scope of vehicle purchase tax includes automobiles, motorcycles, trams, trailers and agricultural vehicles. The specific scope of collection is in accordance with the Table of the Scope of Collection of Vehicle Acquisition Tax attached to these Regulations.
II. Calculation of Vehicle Purchase Tax
Vehicle Purchase Tax is calculated on an ad valorem basis. The formula for calculating the taxable amount is: taxable amount = taxable price × tax rate. The rate of vehicle purchase tax is 10%.
The taxable price of vehicle purchase tax is determined in accordance with the following provisions according to different circumstances:
1) The taxable price of a taxable vehicle purchased by a taxpayer for his own use is the full price and out-of-the-price expenses paid by the taxpayer to the seller for purchasing the taxable vehicle, excluding the value-added tax (VAT).
Tax-free price = (full price + out-of-prices) ÷ (1 + VAT rate or collection rate)
② taxpayers imported for personal use of the taxable vehicle taxable price is calculated as follows:
Taxable price = customs duty-paid price + customs duty + excise duty
3 taxpayers self-produced, donated, awarded or otherwise acquired and self-use of the taxable vehicle The taxable price, the competent tax authorities with reference to the lowest taxable price approved.
C. Taxpayers of Vehicle and Vessel Tax
In China, the owners or managers of vehicles and vessels (hereinafter referred to as vehicles and vessels) are the taxpayers of vehicle and vessel tax, and shall pay the vehicle and vessel tax in accordance with the law. If the owner or manager of a vehicle or ship fails to pay the vehicle and ship tax, the user shall pay the vehicle and ship tax on behalf of the owner or manager.
Four, the amount of vehicle and vessel tax
The applicable tax amount of the vehicle and vessel, in accordance with the Interim Regulations on Vehicle and Vessel Tax attached to the "Vehicle and Vessel Tax Item Tax Table". The specific applicable tax amount for vehicles shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government within the range of the tax amount of the prescribed sub-tax items.
Table 2-5: Table of Vehicle and Ship Tax Items
Tax Item Taxable Unit Annual Tax Amount Remarks
Passenger Vehicles 60 Yuan to 660 Yuan per vehicle, including trams
Vehicles Carrying Goods 16 Yuan to 120 Yuan per tonne of deadweight, including semi-trailers and trailers
Three-wheeled Vehicles and Low-speed Vehicles 24 Yuan to 120 Yuan per tonne of deadweight. 24 yuan to 120 yuan
Motorcycles 36 yuan to 180 yuan per vehicle
Ships 3 yuan to 6 yuan per tonne of net tonnage Tugboats and non-motorized barges are calculated at 50% of the tax on ships, respectively
Fifth, the taxpayers of the property tax
Property tax is levied in the cities, county towns, towns and industrial and mining areas. Property tax is paid by the owner of the property right. If the property right is owned by the whole people, the management unit will pay. If the property rights of the pariah, the pariah to pay. If the owner of the property right or the lessee is not in the place where the property is located, or if the property right has not been determined and the dispute over the lease has not been resolved, the property tax shall be paid by the property administrator or the user.
VI. Calculation of Property Tax
Property tax is calculated according to the original value of the property minus 10% to 30% of the residual value.
The specific rate of deduction is stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the central government. At present, provinces generally deduct 30%. If there is no original value of the property as a basis, the tax authorities where the property is located will refer to similar properties for approval. If the property is rented out, the rental income of the property is the basis for property tax. The tax rate of property tax, according to the calculation of the residual value of the property, the tax rate of 1.2%; according to the calculation of the rental income of the property, the tax rate of 12%.
.
VII. Preferential Policies of Property Tax
The following properties are exempted from property tax:
a. Properties for self-use of state organs, people's organizations and the army;
b. Properties for self-use of the units which are financed by the state financial departments;
c. Properties for self-use of religious temples, parks and scenic spots;
d. Properties owned by individuals for non-business use. Properties owned by individuals for non-business purposes;
e. Properties for self-use by the Qinghai-Tibet Railway Company and its subordinate units;
f. Properties for self-use by the China Agri-Logistics Company and its directly-affiliated enterprises in the operation of policy business;
g. Properties for self-use by the State-affiliated Reserve Salt Depot of the China National Salt Administration Company in the operation of centralized reserve salt business;
h. Properties for self-use by non-profit scientific research institutions;
h. Properties for self-use by non-profit scientific research institutions;
h. Property for self-use;
i. Public housing and low-cost housing rented out at government-prescribed prices, including unit-owned housing rented out by enterprises and self-supporting institutions to their employees;
j. Public housing rented out by housing authorities to residents;
k. Implementation of the policy of returning property rights to households with private housing and renting out to residents at government-prescribed rentals. other properties approved by the Ministry of Finance for tax exemption.
The property tax payable by individuals on residential housing rented out at market prices is temporarily reduced by 4%. Enterprises and public institutions, social organizations and other organizations to rent to individuals at market prices for residential housing, reduced by 4% of the tax rate for property tax.
Eight, the taxpayers of the deed tax
The scope of China's deed tax is the transfer of land within the territory, the act of ownership of housing. Land and housing ownership refers to land use rights and housing ownership.
The specific scope of taxation includes:
1) the transfer of state-owned land use right;
② the transfer of land use right;
3) the purchase and sale of houses;
4) the grant of houses;
5) the exchange of houses.
Additionally, according to the tax law, the transfer of land and housing rights in the following ways, as the transfer of land use rights, housing sales or housing grants for tax purposes:
1) investment in land and housing rights at the price of shares;
2) land and housing rights against debt;
3) the award of land and housing rights;
4) pre-purchase or pre-paid collection. In the form of pre-purchase or prepayment of capital construction to bear the land, housing tenure.
IX. Calculation of taxable amount of deed tax
The deed tax adopts the proportional tax rate of 3% to 5%. The specific implementation of the tax rate, by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government in the tax law within the range of the actual situation in the region to determine.
The tax basis for deed tax is the price of real estate. As the transfer of land and housing ownership is different, the pricing method is different, so it should be determined according to the different circumstances of the transfer of land and housing ownership:
1) state-owned land use right transfer, land use right sale, housing sales and purchases, the price of the transaction as the basis for taxation, the price of the transaction refers to the price determined by the contract for the transfer of land and housing ownership, including the bearer of the money, in-kind goods that should be delivered, intangible assets or other economic benefits;
② land use right grant, housing grant, by the collection agency with reference to the sale of land use rights, housing sales and purchases of market prices approved;
③ exchange of land use rights, housing exchanges, the basis of its taxable for the exchange of land use rights, the difference in the price of housing;
④ allocation of the land use rights, approved by the real estate transferor When transferring real estate, the transferor of real estate to pay the deed tax, the tax basis for the land use right transfer fee or land revenue.
Ten, the preferential policies of the deed tax
The main tax incentives for the deed tax:
①State organs, institutions, social organizations, enterprises and institutions to bear the land, housing, office, teaching, medical, scientific research and military facilities, exempted from the deed tax;
② urban workers in accordance with the provisions of the first time the purchase of public housing, exempted from deed tax;
③The first time the purchase of public housing, due to force majeure, the tax is not required. p> ③ due to force majeure loss of housing and re-purchase of housing, discretionary exemption;
④ land, housing by the people's government at or above the county level, after expropriation, occupation, re-assumption of land, housing tenure, by the provincial people's civil affairs to determine whether to exempt;
⑤ to bear the right to use the land of barren mountains, ditches, barren mounds, barren beaches, and used for agriculture, forestry, animal husbandry and fisheries production, exemption from the contract tax;
⑥ since the first purchase of urban workers according to the provisions of public housing, deed tax exemption;
6 Since November 1, 2008, the deed tax rate for the first time for individuals to buy 90 square meters and the following ordinary housing, the deed tax rate is temporarily unified down to 1%.
XI. Taxpayers of Stamp Duty
Units and individuals who have written and received certificates listed in the Provisional Regulations on Stamp Duty within the territory of China are taxpayers of the stamp duty (hereinafter referred to as taxpayers), and shall pay the stamp duty in accordance with the law.
The following vouchers are taxable:
①purchase and sale, processing, contracting, construction contracting, property leasing, transportation of goods, warehousing and storage, borrowing, property insurance, technology contracts or vouchers with the nature of the contract;
② transfer of property rights;
③ business books;
④ rights, permits and licenses;
⑤ determined by the Ministry of Finance to be levied. >⑤ Other documents determined by the Ministry of Finance for taxation.
XII. Calculation of Stamp Duty
Taxpayers are required to calculate the amount of tax payable according to the nature of the taxable vouchers at a proportional rate or at a fixed amount per piece. Specific tax rate, the amount of tax is determined in accordance with the "Provisional Regulations on Stamp Duty" attached to the "Stamp Duty Rate Table".
Table 2-6: Table of Stamp Duty Items and Rates
Tax Item Scope Rate Tax Obligor Description
1. Purchase and Sale Contracts Including supply, pre-order, purchase, purchase, purchase and sale of a combination of collaboration, transfer, compensation, barter, etc. Contracts at the rate of purchase and sale of the amount of three ten thousandths of the decal Contractor
2. Processing Contracts Including processing, fixing, repairing, repairing, bartering, etc. Contracts are not subject to any tax, Contracts for processing and contracting, including processing, customizing, repair, repair, printing, advertising, surveying, mapping, testing, etc. Contracts for processing or contracting income by five ten-thousandths of the contractors
3. Contracts for survey and design of construction projects, including survey and design contracts, by five ten-thousandths of the fees charged by the contractors
4. Contracts for the contracting of construction and installation works, including contracting of building and installation works, contracting for contracting, contracting for the contracting of the amount of three ten-thousandths of the contracting amount of contractors
5. Property leasing contracts, including leasing of buildings, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc., at the lease amount of one-thousandth of the decal. The tax is less than a dollar according to a dollar discounted by the establishment of the contract
6. Contracts for the carriage of goods, including civil aviation, rail transport, sea transport, inland waterways, road transport and intermodal transport contracts, according to the transport costs of five ten thousandths of the discounted by the establishment of the contract documents as a contract, according to the contract discounted
7. Warehousing and storage contracts, including warehousing, storage contracts, according to the warehousing and storage costs of one-thousandth of the discounted by the establishment of the contract
7. Warehouse receipts or warehouse receipts used as a contract are discounted according to the contract
8. Borrowing Contracts Borrowing contracts entered into by banks and other financial organizations and borrowers (excluding interbank lending) are discounted at 0.5 ten thousandths of the amount of the borrowing and the contracting parties are discounted according to the contract if the receipts are used as a contract
9. Property Insurance Contracts Includes insurance contracts for property, liability, warranty, and credit, etc.
9. Insurance contracts, including property, liability, guarantee, credit and other insurance contracts, are discounted at one thousandth of the premium income, and the contracting parties are discounted according to the contract if the documents are used as the contract
10. Technology contracts, including technology development, transfer, consulting, service contracts, etc., are discounted at three ten-thousandths of the amount contained in the contracting parties
11. Property rights transfer documents, including the transfer of ownership of property and copyrights, exclusive use of trademarks, patents, and use of know-how. The amount of money contained in five ten thousandths of the decal, the document holder
12. Business books Production and business books The books of funds, the original value of fixed assets and their own liquidity of five ten thousandths of the total decal. Other books of account shall be discounted at five dollars per piece for those who set up the books of account
13. Rights, licenses and permits, including building ownership certificates issued by government departments, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land-use certificates, shall be discounted at five dollars per piece for those who are the recipients of the certificates of account
14.