1. Selling or importing unlisted goods? VAT rate, Article 1 stipulates: "Taxpayers selling or importing goods, except as stipulated in Items (2) and (3) of this Article, the tax rate is 16%." (Now 13%)
2. Processing, repair and replacement services? VAT rate, Article 4 stipulates: "Taxpayers provide processing, repair and replacement services at the rate of 17%.
3. 13% of agricultural products include plants and animals.
Three. 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%.
Fourth, the education surcharge.
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%.
Verb (abbreviation of verb) land value-added tax
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.
Deed tax of intransitive verb
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.
VII. Calculation and standard of individual income tax
Personal income tax payable = taxable income × applicable tax rate-quick deduction
From 20 18, 10, 0 1, the personal income tax threshold (exemption amount) in Chinese mainland is adjusted to 5,000 yuan/month.
Taxable income = monthly income after deducting three insurances and one gold-deduction standard
Extended data
China's tax revenue can be roughly divided into the following five categories:
1, business tax
At present, the turnover taxes levied in China mainly include: value-added tax, consumption tax and customs duties.
2. Income tax.
At present, the income tax levied in China mainly includes: enterprise income tax, foreign-invested enterprises and foreign enterprises income tax, and personal income tax.
3. Resource tax
China's resource tax mainly includes: urban land use tax, resource tax and land value-added tax.
4. Property tax
The taxation of real estate in China mainly includes: property tax (foreign capital is urban property tax), deed tax and vehicle and vessel use tax (foreign capital is vehicle and vessel use license tax).
5. Tax on behavior
In China, behavior taxes mainly include stamp duty, vehicle purchase tax, urban maintenance and construction tax, cultivated land occupation tax, fixed assets investment direction adjustment tax (stopped), slaughter tax (stopped in the tax and fee reform) and banquet tax (it is up to each province to decide whether to collect it, but at present all provinces have stopped collecting it).
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