The government believes that life service can facilitate the daily life of residents, reduce the tax burden and improve the quality of life of residents. Labor tax rate refers to the tax rate levied on specific labor income under the current value-added tax system.
Tax rates by industry:
1, production and processing industry: the tax rate is17% of sales revenue;
2. Construction industry or decoration industry: the tax rate is 3% of the income from providing labor services;
3. Service industry: the tax rate is18% of service income;
4. Life service industry: the tax rate is 6% of service income;
5. Automobile manufacturing: the tax rate is17% of sales revenue;
6. Book industry: the tax rate is11%of sales revenue;
7. Financial services: the tax rate is 6% of service income;
8. Textile and garment industry: the tax rate is17% of sales revenue;
9. Modern service industry: the tax rate is 6% of service income.
To sum up, other life services refer to life services other than cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services and residents' daily services.
Legal basis;
"Measures for the implementation of the pilot reform of business tax to value-added tax" fifteenth
VAT rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16
The VAT rate is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.