A, urban construction tax and education surcharge
1. Features: earmarked; beneficiary tax; surtax; design tax rate according to the size; wide range.
2. Role: Supplementary funds for urban construction; Restriction of pies; Mobilization of localities; Convenience of the tax system.
3. Tax items: cities; county cities/established towns + other areas where three taxes are levied.
4. Taxpayers: 1. Domestic; 2. Foreign; 3. Individual traders and individuals paying VAT at the bazaar, to be determined by the province.
5. Tax rate: 7% in cities; 5% in counties, organized towns, and railway ministries/1% in other areas.
6. Tax basis: the amount of three taxes paid, excluding late fees, three tax exemptions are not levied, but the amount of VAT exemption for exports levied.
7. Direct tax exemptions and reductions: 1, imports are not levied; 2, exports are not refunded; 3, levied first and then returned to the refund is not refunded; 4, in line with the policy of refunding the Treasury is not levied.
8. Industry tax exemptions: 1, the first phase of the oil reserve base; 2, investor protection fund company; 3, the Three Gorges Project 2004-2009; 4, the withdrawal of financial institutions.
9. Charitable tax relief: 1, the new retail trade enterprises to recruit laid-off unemployed (retired soldiers with) 30% and sign more than one year, exempted for three years; 2, laid-off unemployed (retired soldiers with) engaged in construction and entertainment advertising sang bar outside the self-employed, exempted for three years; 3, the new ads sang bar outside the service enterprises to recruit 30% of retired soldiers and sign more than one year, exempted for three years.
10. Time of obligation: value-added tax, consumption tax.
11. Place of taxation: value-added tax, consumption tax.
12. Special circumstances (1): invoicing on behalf of the goods transportation industry, the first 7%, the reduction of the next tax period refund.
13. Special circumstances (2): education surcharge of 3%, the difference is: 1, exports outside the three tax exemptions can be refunded; 2, the industry exemptions in the absence of oil and the Three Gorges Project.
Two, resource tax
1. Features: only specific resources, beneficiary tax, cascading income tax, from the amount of fixed levy, universal.
2. Role: regulation of resource cascade income, rational exploitation, tax leverage, fiscal revenue.
3. Tax items: crude oil, natural gas, raw coal, other non-, ferrous, non-ferrous metal ore raw, solid, liquid salt.
4. Taxpayers: 1, the acquisition of untaxed minerals for the unit of withholding; 2, mining, production or acquisition, a single link.
5. Tax rate: according to the quantity by range (unspecified by the provincial government within 30% floating) levy, 40% reduction in iron ore, metallurgy independent mines of iron ore 60% reduction.
6. Taxation basis: the number of direct sales/self-use quantity or production * unit fixed tax
7. Direct tax exemption: 1, man-made oil/coal minerals, such as natural gas/coal washing and other processed products are not levied; 2, in the form of concentrates accompanied by selected by-products are not levied.
8. Industry tax exemptions: no
9. Charitable tax exemptions: 1. not separate tax purposes from the high; 2. transfer of coal can be converted to raw coal according to the integrated recovery rate; 3. ore concentrates can be converted to raw ore according to the ratio of beneficiation; 4. thick and high diluted oil does not distinguish between the number of diluted oil; 5. liquid salt processing of solid salt according to the levy on the solid salt, the purchase of the liquid salt consumed by the tax can be deducted.
10. Time of obligation: 1. installments by contract date of receipt; 2. advance receipts by the date of issue; 3. other by the day of receipt or voucher; 4. self-use by transfer; 5. withholding by payment.
11. Place of taxation: 1. mining or production; 2. withholding for the place of acquisition.
12. Special circumstances (1): withholding tax rate: 1. independent mines and joint ventures to acquire the same according to the unit's tax rate; 2. other tax rate according to the place of acquisition.
Three, vehicle acquisition tax
1. Features: scope, link a single / specific purpose central tax / out-of-the-money, do not pass on the tax burden.
2. Role: raising assets / regulating government behavior / regulating income differences / combating smuggling.
3. Tax items: automobiles/motorcycles/trams/trailers/agricultural four-wheeled transport vehicles.
4. Taxpayers: units and individuals who purchase/import/bequeath/produce/award/other use within the country.
5. Tax rate: 10%; if returned due to quality, 10% tax refund will be made after deducting 10% for each full year from the date of declaration, and full refund will be made for less than one year.
6. Tax basis: basically the same as the value-added tax (VAT), the collection depends on who is invoiced, the purchase control fee is not levied.
7. Direct tax exemptions: 1. 04/10/1 onwards, tricycles are not levied; 2. non-transportation vehicles with fixed devices are exempted from tax.
8. Industry tax relief: 1. Embassies in China and diplomatic personnel for their own use; 2. Vehicles included in the military equipment program; 3. Flood control and firefighting command and other special vehicles.
9. Charitable tax exemptions: 1. Returning students with cash remittances to buy a domestic car for their own use; 2. Long-term settlement of foreign experts 1 car for their own use; 3. Chassis replacement occurs in the re-declaration; 4. The late fee for the use of the untaxed is counted from the date of registration/60 days after the date of leaving the factory, and for more than three years or no proof of the calculation of the three-year period.
10. Time of obligation: in the use of the segment before the license plate, the date of purchase invoice / other acquisition date / 60 days from the date of import declaration.
11. Place of taxation: 1. vehicle registration; 2. not registered in the location.
12. Special circumstances (1): no purchase price or low according to the lowest taxable price.
13. Special circumstances (2): the amount of tax on vehicles used = minimum price * [1 - (used years / specified years)] * 10%, minus the number of paid retroactive levy, overpayment is not refundable.
Four, vehicle and vessel use tax
1. Characteristics: property tax/broad/tax source mobility/taxpayers are mostly individuals.
2. Role: raising assets/strengthening the management of vehicles and vessels/regulating the distribution of wealth.
3. Tax items: vehicles and vessels registered in the vehicle and vessel management department, including the internal place of driving operations but registered.
4. Taxpayers: owners or managers of vehicles and ships.
5. Tax rate: passenger tram 60-660/vehicle, truck special vehicle trailer tractor 16-120/self-weight tons, three-wheeled cars and low-speed trucks 24-120/self-weight tons, motorcycles 36-180/vehicle, ships 3-6/net tons.
6. Tax basis: according to the number, tugboat 2 hp = 1 ton, ships
7. Direct tax relief: 1. non-motorized vehicles and boats (excluding non-motorized barges; 2. agricultural tractors; 3. fishing/farming fishing boats; 4. ships that have already paid the ship tonnage tax.
8. Industry tax exemptions: 1. military/armed police special vehicles and boats; 2. public security/security/prison/re-education through labor/court/procuratorate and other police vehicles and boats.
9. Charitable tax relief: 1. Embassies in China and diplomatic personnel for their own use of vehicles and boats; 2. Urban and rural public **** transportation vehicles and boats regular tax relief by the provincial government; 3. Vehicles with a tail number of 0.5 tons or less according to the 0.5 tons, and more than 1 ton, ships with a tail number of 0.5 tons or less do not count, and more than 1 ton counted.
10. Time of obligation: the month of registration, unregistered invoices the same month, other taxes set; annual tax declaration, the specific period set by the provincial level.
11. Place of taxation: the provincial level according to the actual set, the inter-provincial in the place of registration.
12. Special circumstances (1): tax-paid vehicles and vessels stolen/scrapped/lost, or refund the tax for the remaining months of the year, but the change is not refundable and not levied.
13. Special circumstances (2): new purchases or short-term = number * annual tax * taxable month / 12; unpaid from 06 to pay up, divided into years from the next day after the cut-off date of the strong insurance calculated in 10,000 cents 5 late fee.
V. Customs duties
1. Characteristics: entry and exit of goods and articles / single link extra-value tax / foreign-related.
2. Role: import/export/transit tax by object; ad valorem/ad valorem/compound/selective/sliding tax by standard, ordinary/preferential/differential tax by nature, and non-/barrier by protection.
3. Tax headings: Harmonized Commodity Description and Coding System (HS): 21 categories, 97 chapters, the first 2 chapters, the first 4 headings, 56 subheadings, **** 8 digits; exports only a small amount of resourcefulness/have to be regulated.
4. Taxpayers: consignee of imported goods/consignor of exported goods/owner of inbound and outbound goods.
5. Tax rate: import: MFN / agreement / preferential / ordinary / quota / temporary tax rate, etc., divided into four columns, depending on the application; export: 23 kinds of goods 0-20% temporary tax rate, 16 kinds of 0, 6 kinds of 1% or less, only 20 kinds of the real; import and export according to the date of the first declaration according to the date of declaration of the entry of the first declaration, the staged lease according to the original import.
6. Tax basis: duty-paid price = CIF * mid-price, CIF = (FOB + shipping) / (1 + insurance rate), CFR = FOB + freight.
7. Direct tax exemption: 1. Tax under $ 50 / worthless samples / foreign gifts / pre-release loss / transport necessities; 2. Display performances and other non-commercial reshipment within 6 months; 3. Due to the quality of 1 year Xian reshipment / replacement / return / return to the customs clearance, etc.; 4. Schools or scientific research institutions, non-profit domestic non-production of science and education directly into use; 5. Rehabilitation institutions, such as imports of domestically non-produced special supplies for persons with disabilities. 6. Donated to the organization or government direct use of poverty alleviation and charitable materials.
8. Industry tax exemptions: 1. oil and gas mining imports / part of the textile exports / Taiwan imports of fruits;
2. Provisions for the import of equipment / border trade / free trade zones / export processing zones; 3. processing and compensatory trade of incoming equipment / leftover materials 2% / 3,000 under the domestic sales of the tax exemption; 4. processing of incoming materials according to the number of re-exports exempted / the finished product export tax exemption / leftover materials and additional products 2% / 5,000 under the tax exemption. and additional products 2%/5,000 under the tax exemption.
9. Charitable tax exemptions: 1, the import transaction price increase: 2, the buyer to bear the purchase commission outside the commission and brokerage; 3, the cost of one container; 4, packaging materials and labor, the buyer to provide the material parts; 5, tools; 6, consumable materials; 7 engineering, etc., the buyer pays the relevant; 8, constitutes the conditions of sale of the royalties (technology/trademarks/writings/sales), the seller from the seller of the material parts; 8. etc.), the seller from the buyer after the importation of proceeds; 9, separately marked excluded from the CIF: the importation of the installation and maintenance costs outside of the warranty, after loading and unloading of transportation and insurance fees, customs duties and taxes levied on behalf of the cost of reproducing the goods within the country, the cost of technical training in and outside of the country and overseas inspection fees, certified special interest costs; export price does not include the commission listed as borne by the seller.
10. Obligation time: import declaration within 14 days of entry/export supervision area loading 24 hours before the declaration, fill in the date of issue of the payment letter within 15 days of delivery, the customs error within 1 year/he was wrong within 3 years to make up for the levy.
11. Place of tax: origin criteria 1) full country production guidelines (2) substantial changes in the guidelines, sub-changing the four-digit tax code / listed in the table of the degree of processing / ad valorem percentage of 30% method.
12. Special circumstances (1): domestic sales: import processing to the original import price, processing and bonded area at the same time the same kind of price, trimmings based on the price of internal sales; imports can not be determined according to the freight rate, insurance premiums according to the (price of goods + freight) * 0.3%, the iron public at the port price of 1%.
13. Special circumstances (2): special import prices: overseas repair and processing of goods by the repair and processing of goods + material costs + reshipment insurance premiums, leasing imports by the rent + interest, tax reimbursement of tax-exempted goods by the original import price * [1 - the actual month of imports / (regulatory years, more than 15 days counted as 1 month, the following do not count.
Six, land value-added tax
1. Characteristics: real estate transfer value-added tax/broad/deduction and assessment method/excessive rate of progressivity/by times.
2. Role: strengthen macro-control / inhibit speculative buying and selling / standardize the way of income distribution.
3. Tax items: value-added amount of state-owned land use right and building attachments on the ground transferred in return for payment, used by development enterprises for welfare/investment, etc. is regarded as sales and not levied in the case of transfer/no payment.
4. Taxpayers: the transferor, but does not involve the real estate enterprise's investment/co-operation to build houses for self-use/merger of the temporary exemption.
5. Tax rate: value-added / deductions = value-added * 100% ≤ 50%, at 30%, the accelerated deduction coefficient of 0%; 50-100%, at 40, 5% deduction; 100-200%, at 50, 15% deduction; > 200%, at 60, 35% deduction.
6. Tax basis: tax = (income - deductions) * applicable tax rate - deductions * quick deduction coefficient.
7. Direct tax exemption: 1. Construction of ordinary standard residential units for sale, value-added ≤ 20%, but not separately accounted for does not apply; 2. Recovered by the government expropriation; 3. The old house into low-cost rental / economic adaptation housing, value-added ≤ 20%.
8. Industry tax exemptions: 1. Individuals are exempted from ordinary housing; non-ordinary residential ≥ 5 years exemption, 3-5 years halved; 2008/11/1 onwards individuals are exempted; 2. 1994/1/1 before the signing of the contract, but more than 7 years of the transfer of the levy; 3. Individuals are exempted from exchanging the levy, the levy of enterprise exchanging the levy.
9. charitable tax deductions: deductions: 1. new housing deduction land premium costs + development costs (including the deed tax, can transfer the supporting facilities income count, the cost of deductions) + development costs [= interest (with proof, ≤ the same period of the lending rate, excluding the overdue and add penalties) + (land premium fees + costs) * 5% or = (land premium fees + costs) * 10%] + taxes (excluding the development of enterprise stamp duties) ) + development enterprise plus 20%; 2. old house deduction land premium fee + appraisal (= replacement cost * new rate) + transfer tax (excluding purchase deed tax).
10. Obligation time: before the registration of a lump sum, phased according to the contract, the completion of the first transfer or pre-sale of the pre-collection, after the liquidation; sign the contract within 7 days (the development company can be on a period of time) declared in accordance with the sub-declaration.
11. Place of taxation: in the location of the property, that is, where it is situated.
12. Special circumstances (1): income includes all income, which on behalf of the government charges 1. together with the collection of credits and deductions, but plus deductions of 20% when the base does not contain; 2. separate collection of not credits and deductions.
13. Special circumstances (2): the development enterprise liquidation: completion and sold out / not completed but the whole transfer / transfer of land; tax requirements for liquidation: completion and 85% of the transfer or the remaining rental for personal use / license for 3 years / tax write-off / other.
Seven, urban land use tax
1. Features: the behavior of the occupation of land levy/object is the land/restricted scope/differential range.
2. Role: rational land use saving/regulation of land differential income/widely collect financial resources.
3. Tax items: land in industrial and mining areas of cities, counties, towns and cities.
4. Taxpayers: units and individuals with the right to use the land / unclear ownership of the actual user / **** all parties.
5. Tax rate: 1.5-30 yuan for large cities with more than 500,000 people; 1.2-24 yuan for medium-sized cities with 200,000-500,000 people; 0.9-18 yuan for small cities; and 0.6-12 yuan for industrial and mining zones in county towns (adjusted according to the situation).
6. Taxation basis: the actual area of land occupied (flat decimeter).
7. Direct tax exemptions: 1. organs / people's organizations / military for their own use; 2. financial allocation of funds for institutions for their own use; 3. temples, parks and scenic spots for their own use; 4. streets, squares, greening and other public **** land; 5. reclaimed land.
8. Industry tax exemptions: 1. Direct agricultural production land; 2. Railway / People's Bank of China / China Reserve / China National Petroleum Corporation / Forestry / Salt Mines / Mines / Electricity / Water / Nuclear General / Marine Oil / Ports / Civil Aviation part; 3. Petroleum Reserve base the first phase.
9. Charitable tax exemptions: 1. Senior Citizen Institutions for their own use; 2. Colleges and universities logistical entities for their own use 06-08; 3. Low-cost rental / economic adaptive housing land; 4. Nuclear power plants in addition to living office (infrastructure period of half) other sites; 5. National Reserve Bank for their own use 06-08; 6. Natural forest protection project for their own use; 7. Residential heating production land; 8. Re-education and reform through labor land.
10. Time of obligation: delivery of new purchases/purchase of stock registration/rental/expropriation of non-cultivated land/self-use from the next month of use; expropriation of newly-expropriated cultivated land from the beginning of the first year of expropriation.
11. Where the tax is paid: the place where the land is calculated and levied, in installments, and each place has its own regulations to be levied on a monthly, quarterly, half-yearly or yearly basis.
12. Special circumstances (1): by the provincial level can be exempted, security land/enterprise in the desert forests and lakes/relocation of the original site is not used.
13. Special circumstances (2): individual residential houses and homes / welfare factories / collective or individual schools, etc. / large-scale support projects / farmers' markets, etc. determined by the provincial level.
VIII. Property tax
1. Characteristics: personal property tax/urban business houses/differentiation of business mode of taxation.
2. Role: to raise local revenue/regulate the distribution of wealth/strengthen housing management.
3. Tax items: operating houses in industrial and mining areas of cities, counties, towns and cities, excluding independent buildings.
4. Taxpayers: property owners/bearers/custodians or users, foreign capital and foreigners do not pay.
5. Tax rate: 1.2% of the residual value of the property or 12% of the rent; 4% before 2008/3/1 for individuals to rent to live, and 4% after that, regardless of use; enterprises and other companies to rent to individuals to live at the market price of 4%.
6. Tax basis: tax = rental income * 12% or = original price * (1 - reduction ratio) * 1.2%.
7. Direct tax relief: 1. organs / people's organizations / military self-use; 2. financial allocation of funds for the self-use of institutions; 3. temples, parks and scenic spots for self-use; 4. personal non-business use; 5. development of commercial properties before sale.
8. Industry tax exemptions: 1. Temporary housing site; 2. Continuous out of use for six months during the overhaul; 3. Postal division outside the town; 4. Railway enterprises for their own use; 5. People's Bank of China for their own use; 6. Natural forest protection projects.
9. Charitable tax deductions: 1. Schools and hospitals, etc. for their own use; 2. Army vacant leases / destruction and deactivation; 3. Elderly institutions for their own use; 4. Public housing / low-cost housing; 5. Student apartments / college logistics entities for their own use; 6. National Reserve Bank and the operation of the reserve of commodities for their own use of the enterprise before 08/12/31.
10. Obligation time: the original operation/acceptance before the use of the month of rental, self-built built/commissioned acceptance/rental/purchase of new deliveries/purchase of stock from the next month of registration.
11. Where the tax: in the location of the property, the annual levy, installments, around the general quarterly or half-yearly.
12. Special circumstances (1): finance leases at 1.2%; investment pool dividends **** share of insurance at 1.2%, not share at 12%.
13. Special circumstances (2): the original price of the property, including indivisible ancillary and supporting equipment, such as heating, cooling and ventilation, replacement of the difference is included, but perishable spare parts do not count.
Nine, stamp duty
1. Characteristics: both vouchers and behavioral taxes / wide range / low tax rates / light tax burden / self-completion.
2. Role: broad collection of revenue/promote the rule of law/cultivate taxpayers/maintain foreign rights/supervise other.
3. Tax items: economic contracts / title transfer documents / business books / rights / licenses / other.
4. Taxpayers: parties to the contract; books of accounts; documents; recipients; users; excluding insurers, witnesses.
5. Tax rate: 1 ‰: leasing / warehousing / insurance / securities; 0.5 ‰: processing / surveying / transportation / property rights / funds; 0.3 ‰: purchase and sale / construction / technology; 0.05 ‰: borrowing; 5 yuan / this: other.
6. Tax basis: the share of vouchers contained in the voucher or the number of vouchers; no amount of the first 5 yuan, and then make up.
7. Direct tax relief: 1. copies of vouchers and transcripts; 2. no interest discount loan contracts; 3. restructuring of state-owned enterprises listed state-owned equity transfer without compensation; 4. restructuring of property rights transfer documents and change the implementation of the subject of the contract.
8. Industry tax exemptions: 1. military cargo salvage supplies / new construction of the Pro Pipeline Transportation; 2. postal 99/1/1 before the separation of funds; 3. investor protection fund company; 4. the first phase of the oil reserve base.
9. Charitable tax exemptions: 1. Gifts to the government welfare school of the book; 2. Designated acquisitions department and the village council or farmers set up the acquisition of agricultural products; 3. Real estate management department of the individual rental contract; 4. Foreign preferential loan contracts; 5. Investors closed-end fund trading; 6. Involved in the management of low-cost affordable housing units and buyers.
10. Obligation time: when the book is created or received, the entry of foreign countries; kept for 10 years.
11. Place of taxation: local taxation, national order back to the location.
12. Special circumstances (1): power supply contract between the grid and the user / contract between the enterprise and the competent authority / legal accounting and audit advice.
13. Special circumstances (2): not indicated at market price / book date foreign exchange price split; not separately from the higher; 10 cents
X. Deed tax
1. Characteristics: property transfer tax / the purchaser of the land and housing to pay.
2. Role: increase local revenue/protect legal property rights/regulate the distribution of wealth.
3. Tax items: land use right grant/transfer, housing sales and purchases; debt/exchange/investment/gift/discount/renovation.
4. Taxpayers: units or individuals who bear the ownership of land or housing.
5. Tax rate: 3% - 5%, to be determined by the provincial level; individuals who buy less than 90 square meters for the first time will be taxed at 1% from 2008/11/1.
6. Tax basis: transaction price/market price/assessment price/base land value.
7. Direct tax exemptions: 1. Institutions/enterprises/groups/military for their own use; 2. Wasteland used for agricultural purposes; 3. Embassies in China and diplomats bear; 4. State-owned holding companies investing in the newly established 85% stake in the company.
8. Industry tax exemptions: 1. The first phase of the oil reserve base; 2. Purchased public housing for full ownership after making up the land premium; 3. Restructuring/merger/division/reorganization of the transfer/bankruptcy of creditors to bear.
9. Charitable tax exemptions: 1. urban workers for the first time to buy public housing / the first time to buy a unit of capital or purchase of ordinary housing; 2. force majeure re-purchase can be reduced or exempted; 3. demolition and relocation of compensation within the re-purchase; 4. low-cost rent / economic adaptive housing units purchased for low-cost rent / economic adaptive housing; 5. individual purchase of ordinary housing is reduced by half.
10. Obligation time: the day of the signing of the contract for the transfer of land and housing ownership (or other contractual nature of the voucher), the obligation to declare within 10 days from the date of occurrence.
11. Place of taxation: the location of the land and housing.
12. Special circumstances (1): the exchange value of housing is equal to not pay, the excess should be paid to the payer to pay.
13. Special circumstances (2): separate transfer of ancillary facilities are not paid, together with the transfer of land or housing according to the total price; substantial transfer, no certificate is also paid.
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