Tariff grade
Consumption tax rate table
First, smoke.
1.56% of Class A cigarettes include imported cigarettes; Cigarettes packed in white; Handmade cigarettes refer to the sales price of each large box (50,000 pieces) above 780 yuan (including 780 yuan).
2. Class B cigarettes 40% cigarettes. The sales price of cigarettes with different packaging specifications is converted into each big box, and the sales price of cigarettes with different packaging specifications is converted into each big box (50,000 cigarettes). Refers to each box (50,000 cigarettes) with a sales price below 780 yuan. The consumption tax on Class A cigarettes is temporarily reduced from 0994+65438+65438 in 10, and levied at the rate of 40%.
3.40% of cigars include cigars of various specifications and models.
4.30% of cut tobacco includes unwrapped bulk cigarettes processed from tobacco leaves.
Second, wine and alcohol 25%
1. cereal wine
2. Potato liquor 15% liquor brewed with beet is taxed according to potato liquor.
The 3.240-ton yellow rice wine includes yellow rice wine brewed from various raw materials and local sweet wine with alcohol content exceeding 12 (including 12).
4.220 yuan tons of beer includes packaged beer and bulk beer. Non-alcoholic beer is taxed as beer.
5. 10% Other liquors include bran liquor, and other original liquors, local sweet liquors, duplicate liquors, fruit-wood liquors, sparkling liquors and medicinal liquors are collected according to bran liquor.
6. Alcohol 5% includes all kinds of industrial alcohol, medical alcohol and edible alcohol produced by distillation and synthesis.
Three, cosmetics 30% including complete sets of cosmetics.
Fourth, skin care products have been changed.
Including cream, facial oil, toilet water, hair oil, hair cream, perm water, hair dye, facial cleanser, scrub, baking cream, facial mask, massage cream, shampoo, conditioner, shower gel, hair gel, mousse and other skin care products. From 1994 65438+ 10/0/,the consumption tax on soap is temporarily reduced at the rate of 1 5%. There is no consumption tax on prickly heat powder and talcum powder.
Five, precious jewelry and jewelry jade
1.5% of gold and silver jewelry is limited to gold and silver and gold-based and silver-based alloy jewelry, as well as gold and silver and gold-based and silver-based alloy inlaid jewelry. Levy consumption tax in the retail sector.
2. 10% non-gold and silver jewelry includes all kinds of jewelry and all kinds of jewelry and jade that have been mined, polished and processed, and the consumption tax is levied in the production and sales links.
6. Firecrackers and fireworks 15% includes all kinds of firecrackers and fireworks. Starting paper and firecrackers used in sports are not levied according to this tax item.
VAT rate table
1. Except for the goods listed in the Provisional Regulations on Value-added Tax of People's Republic of China (PRC), the VAT rate of goods sold or imported is 17%. Paragraph 1 of Article 2 stipulates: "Taxpayers selling or importing goods, except those specified in Items (2) and (3) of this Article, have a tax rate of 17%."
Two. Processing, repair and replacement services 17% Paragraph 4 of Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates: "Taxpayers provide processing, repair and replacement services at a tax rate of 17%.
Three. 13% of agricultural products include plants and animals.
4. Grain and edible vegetable oil 13% of grain includes rice; Rice; Soybean; Wheat; Miscellaneous grains; Fresh sweet potato, dried sweet potato, sweet potato powder; Processed flour (except all kinds of fancy flour) starch does not belong to the scope of agricultural products, and value-added tax should be levied at 17%. Edible vegetable oil includes edible oil extracted from plants and mixed oil produced from plants.
5.65,438+03% of other goods include tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazine feeds, fertilizers, pesticides, agricultural machinery and other goods specified by the State Council.
Six, export sales of goods 0 crude oil, diesel oil, foreign aid export goods, natural bezoar, musk, copper and copper-based alloys, platinum, sugar, newsprint and other national regulations will not be refunded.
Business tax rate table
First, the business tax adopts different proportional tax rates according to different industries and categories, as follows:
(a) transportation, construction, post and telecommunications, culture and sports, the tax rate is 3%.
(2) The tax rate for services, sales of real estate and transfer of intangible assets is 5%.
(3) The tax rate for the financial and insurance industry is 5%.
(four) the entertainment industry shall implement a range tax rate of 5%-20%, and the specific trial tax rate shall be decided by the people's governments of provinces, autonomous regions and municipalities directly under the central government according to local conditions within the range categories stipulated in the tax law.
Slaughter tax rate
According to the regulations, the slaughter tax rate is divided into fixed tax rate and proportional tax rate. Slaughter tax is levied in most areas according to the number of taxable livestock slaughtered, and the specific tax amount is formulated by the provincial people's government.
Generally speaking, the tax on each pig ranges from a few yuan to a dozen yuan, the tax on each sheep ranges from one yuan to several yuan, and the tax on each large livestock such as beef cattle ranges from several yuan to ten yuan. In some areas, the slaughter tax is levied according to the proportional tax rate and the actual weight of livestock after slaughter.
Urban maintenance and construction tax rate
Urban maintenance and construction tax shall be subject to different tax rates according to the taxpayer's location:
1. The applicable tax rate in urban areas is 7%.
2. The applicable tax rate for counties and towns is 5%.
3. The applicable tax rate in other regions is 1%.
Additional rate of education fee
The tax basis of education surcharge is the tax amount of value-added tax, consumption tax and business tax actually paid by taxpayers. The additional rate is 3%.
Land use fee standard
According to the geographical environment, conditions and land use, land use fees are divided into five categories and ten levels, and the charging standard is calculated in square meters, with the highest being per square meter 170 yuan and the lowest being 0.5 yuan per square meter.
Land value added tax rate
Land value-added tax is a four-level progressive tax rate, that is, based on the relative rate of taxpayers' amount, the tax rate of taxable amount is calculated by excess accrual. To adopt the progressive tax rate of excess rate, several factors need to be determined: first, the relative rate of taxpayer's amount, and the ratio of land value-added tax to the amount of deducted items is the relative rate. The second is to divide the taxpayer's relative tax rate into several grades from low to high. Land value-added tax is divided into four levels according to the ratio of value-added amount to the amount of deductible items from low to high, that is, the value-added amount does not exceed 50% of the amount of deductible items; The added value exceeds 50% of the deducted project amount and does not exceed 100%; The part whose added value exceeds 100% of the deducted project amount but does not exceed 200%; The part where the value-added exceeds 200% of the deduction amount of the project. The third is to stipulate different tax rates according to different levels. The rates of land value-added tax are 30%, 40%, 50% and 60%.
Deed tax rate
The deed tax rate is 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.
Rate of cultural undertakings construction fee
The rate of cultural construction fee is 3%.
Agricultural tax rate
China's current agricultural tax collection implements a unified proportional tax system and adopts regional differential proportional tax rates. According to the agricultural tax regulations, the national average tax rate is 65438+ 05.5% of the annual output. According to the national average tax rate, the State Council has set the average tax rates of all provinces, autonomous regions and municipalities directly under the Central Government.
Farmland occupation tax rate
(a) the county as a unit (the same below), the per capita arable land is below 1 mu (including 1 mu), and the area is from 2 yuan to 10 yuan per square meter;
(two) per capita arable land area in 1 mu to 2 mu (including 2 mu), per square meter 1.6 yuan to 8 yuan;
(three) per capita arable land in 2 acres to 3 acres (including 3 acres), per square meter 1.3 yuan to 6.5 yuan;
(four) per capita arable land area of more than 3 acres, from 0 yuan to 5 yuan per square meter.
Rural residents occupying cultivated land for new houses will be taxed at half according to the above provisions.
Special economic zones, economic and technological development zones and areas with developed economy and little arable land per capita may appropriately increase the applicable tax amount, but the maximum amount shall not exceed 50% of the above-mentioned prescribed tax amount.
individual income tax rate
Calculation method of personal income tax
Personal income tax payable = taxable income × applicable tax rate-quick deduction
Note: As the calculation of the draft version does not include the quick deduction, the result is subject to the official.
Current tax rate table
After deducting three insurances and one gold from monthly income-deduct standard (RMB) tax rate (%) and calculate quickly (RMB) 1 no more than 1500 yuan 302 exceeds 1500 yuan to 4,500 yuan 10 1053 exceeds 4,500 yuan to 9,000 yuan. 000 yuan 3027556 more than 55000 yuan to 80000 yuan 355057 more than 80000 yuan 45 13505.