The general taxpayer tax items and tax rates can be divided into the following four cases:
1, tax rate of 16%
In the sale of goods, the provision of services or tangible movable property leasing services, as well as in the import of goods, the need to use the tax rate of 16%.
2, tax rate of 10%
In the sale of real estate, the transfer of land use rights and the provision of sales of transportation services, the relevant tax rate of 10%.
3. Tax rate of 6%
Taxes are levied at a rate of 6% on the sale of intangible assets and the sale of services.
4. Tax rate 0%
Tax is levied at a rate of 0% on the export of goods, the cross-border provision of a certain range of services or intangible assets.
What is included in the scope of individual income tax
The scope of individual income tax includes:
1. Wages and salaries, wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes related to the employment or employment of an individual;
2. Remuneration for labor, income of an individual who engages in design, laboratory, testing, medical, legal, accounting, decoration, installation, cartography, consulting, lecturing, painting, calligraphy, sculpture, translation, film and television, sound recording, auditing, video, performance, advertising, exhibition, performance, technical services and other labor income;
3. Income from manuscripts, the income received by an individual as a result of the publication of his or her work in the form of a book, a newspaper or a magazine, and so on. Note that the income obtained by an individual by providing the right to use copyrights is not included in the income from manuscripts;
4. Royalty income, the income obtained by an individual by providing the right to use patents, trademarks, copyrights, non-patented technologies, and other franchises;
5. Business income, including the income obtained by an individual industrial or commercial enterprise from engaging in production and business activities; and the investor of a wholly owned individual enterprise, Individual partners of partnerships derive their income from the production and operation of sole proprietorships and partnerships registered within the country; the income derived by individuals from running schools, medical treatment, consulting and other paid service activities in accordance with the law; the income derived by individuals from contracting, leasing, subcontracting and subletting to enterprises and institutions, and the income derived by individuals from other production and operation activities;
6. Interest, dividends and bonus income. Income from interest, dividends and bonuses obtained by individuals owning debentures, shareholdings, etc.
7. Income from property leasing, income obtained by individuals from renting out immovable property, machinery and equipment, vehicles and vessels, as well as other property;
8. Income from property transfer, income obtained by individuals from transferring securities, shareholdings, shares of property in partnerships, immovable property, machinery and equipment, vehicles and vessels, as well as other property;
9. other properties;
9. Incidental income, individuals win prizes, jackpots, lotteries and other incidental income.
I hope the above can help you, if you have other questions please consult a professional lawyer.
Legal basis: "Provisional Regulations of the Chinese People's Republic of China on Value-added Tax"
Article 2 Value-added tax rate:
(1) Taxpayers selling goods, labor services, tangible movable property leasing services, or importing goods, except as otherwise provided in the second, fourth and fifth items of this article, the tax rate is 17%.
(2) The tax rate for a taxpayer's sale of transportation, postal services, basic telecommunications, construction, real estate leasing services, sale of real estate, transfer of land use rights, and the sale or import of the following goods shall be 11%:
1. agricultural products such as grains, edible vegetable oils, and edible salts;
2. tap water, heating, cooling, and hot water, gas, and liquefied petroleum gas, Natural gas, dimethyl ether, biogas, coal products for residential use;
3. Books, newspapers, magazines, audio-visual products, electronic publications;
4. Feedstuffs, chemical fertilizers, pesticides, agricultural machinery, agricultural films;
5. Other goods prescribed by the State Council.
(3) The tax rate for sales of services and intangible assets by taxpayers shall be 6%, except as otherwise provided for in the first, second and fifth subparagraphs of this Article.
(d) Taxpayers exporting goods shall be subject to a tax rate of zero percent; however, unless otherwise provided by the State Council.
(v) The tax rate for cross-border sales of services and intangible assets within the scope of the State Council's regulations by domestic units and individuals is zero.
The adjustment of the tax rate shall be decided by the State Council.