First, smoke.
1, Class A cigarettes: 56%. Including imported cigarettes; Cigarettes packed in white; Handmade cigarettes refer to cigarettes with a sales price above 780 yuan (including 780 yuan) per box (50,000 cigarettes).
2. Class B cigarettes: 36%. 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. cigarettes: 36%. Including cigars of various specifications and models.
4. Cut tobacco, 30%. Including bulk cigarettes produced from tobacco leaves without rolling processing.
Second, wine and alcohol 25%
1, grain liquor
2.20% of potato wine is made of sugar beet, which is taxed according to potato wine.
3.240 yuan/ton yellow rice wine includes yellow rice wine brewed from various raw materials and local sweet wine with alcohol content over 12 degrees (including 12 degrees).
4. Beer 220 yuan/ton includes packaged beer and draft beer. Non-alcoholic beer is taxed as beer.
5. 10% Other wines include bran wine, other original wines, local sweet wines, duplicate wines, fruit and wood wines, sparkling wines and medicinal wines. Liquor brewed with barnyard grass is taxed as bran wine.
6. Alcohol 5% includes all kinds of industrial alcohol, medical alcohol and edible alcohol produced by distillation synthesis.
Three, cosmetics 30% including complete sets of cosmetics.
Four, skin care products 8%
Five, precious jewelry and jewelry jade
1, 5% gold and silver ornaments are limited to gold and silver and gold-based and silver-based alloy ornaments, as well as gold and silver and gold-based and silver-based alloy inlaid ornaments. 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. Consumption tax is levied in production and sales.
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.
value-added tax
1. The VAT rate of goods sold or imported other than those listed in the first paragraph stipulates: "Taxpayers selling or importing goods, except those specified in items (2) and (3) of this article, shall have a tax rate of 16%."
Two. VAT rate for processing, repair and replacement services. Item 4 stipulates: "Taxpayers provide processing, repair and replacement services at a tax rate of 17%.
Iii. 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. Other goods 13% include tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films 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.
Slaughtering animal tax
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
Urban maintenance and construction tax shall be subject to different tax rates according to the taxpayer's location:
1, and 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%.
educational surcharges
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.
increment tax on land value
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%.
Land value-added tax shall be subject to four progressive tax rates:
According to the land value-added tax rate table, the tax rate is 30% for the part whose value-added exceeds 50% of the amount deducted from the project.
The land value-added tax rate is 40% for the part where the added value exceeds 50% of the deducted project amount and does not exceed 100% of the deducted project amount.
The land value-added tax rate is 50% for the part where the added value exceeds 100% of the deducted project amount and does not exceed 200% of the deducted project amount.
According to the land value-added tax rate table, the tax rate is 60% for the part whose value-added exceeds 200% of the deducted project amount.
contract tax
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.
Cultural undertaking construction fee
The rate of cultural construction fee is 3%.
Cultivated land use tax
(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.
Calculation and standard of individual income tax
Personal income tax payable = taxable income × applicable tax rate-quick deduction
From September 0 1 1 day to September 0 1 day, the personal income tax threshold (exemption amount) in Chinese mainland was adjusted to 3,500 yuan/month.
Taxable income = monthly income after deducting three insurances and one gold-deduction standard
The tax rate is the proportion or amount of tax levied on the tax object. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excessive progressive tax rate, excessive progressive tax rate and fixed tax rate.
References:
Baidu encyclopedia-tax rate