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.

Second, the slaughter 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.

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. 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

Type of tax rate used in taxation:

1, China's value-added tax, business tax, urban maintenance and construction tax, enterprise income tax, etc. Adopt proportional tax rate. ? Proportional tax rate can be divided into three specific forms in application: single proportional tax rate, differential proportional tax rate and amplitude proportional tax rate.

2. The differential proportional tax rate is divided into the following three forms:

(1) product differential proportional tax rate: different products are subject to different proportional tax rates, and the same product is subject to the same proportional tax rate. Such as consumption tax, customs duties, etc. ;

(2) Industry differential proportional tax rate: that is, different industries apply different proportional tax rates, and the same industry applies the same proportional tax rate. Such as business tax;

(3) Regional differential proportional tax rate: that is, different proportional tax rates are applied in different regions and the same proportional tax rate is applied in the same region. Such as urban maintenance and construction tax.

(4) Range proportional tax rate means that for the same tax object, the tax law only stipulates the minimum tax rate and the maximum tax rate, and each region determines the specific use tax rate within this range. ?

Reference Source Baidu Encyclopedia-Tax Rate