Mainly includes: transportation (water, land and air transportation, pipeline transportation, loading and unloading, etc. ) 3%, construction (construction, installation, repair, decoration and other engineering operations) 3%, financial insurance (finance and insurance) 5%, post and telecommunications (post and telecommunications) 3%, culture and sports (culture: places for performances, broadcasting and sightseeing).
Sports industry: holding competitions and sports activities. 3% service industry (agency, hotel, catering, tourism, warehousing, leasing, advertising, hairdressing, bathing, photography, surveying and mapping, consulting and other services) and entertainment industry (karaoke bars, dance halls, music cafes, billiards, golf and bowling alleys, amusement parks, etc.). , including Internet cafes) is generally 20%.
Note: individual industrial and commercial households only handle local taxes, not national taxes. If they are enterprises, they may have to handle national taxes. Because the enterprise income tax of newly established taxpayers must be paid in national taxes, national taxes should also be registered. The corporate income tax rate is basically 25%.
2. Engaged in production, processing and sales industries, with both national tax and local tax.
The small-scale national tax rate is 3%, and the general taxpayer is 17%, 3. Local tax and urban construction tax (VAT and business tax ×7%), education surcharge (VAT and business tax ×3%) and local education surcharge (VAT and business tax × 1%).
Personal income tax: 5%-45% of wages and salaries, 5%-35% of operating income of individual industrial and commercial households, 20% of labor remuneration, 70% × 20% of royalties, 20% of property leasing, 20% of accidental income from property transfer and 20% of interest dividends.
Urban land use tax with 20% of other income: 0.5- 10 yuan /m2 in big cities, 0.4-8 yuan /m2 in medium cities and 0.3-6 yuan/m2 in small cities; Property tax: self-owned property, the residual value after the original value of the property is * 10 to 30%, and the tax rate is 1.2%.
Extended data:
Tax function is the external expression of tax function under certain economic conditions. In different historical stages, tax functions play different roles.
Function. Main forms At this stage, the role of taxation is mainly manifested in the following aspects:
1. Taxation is the main form and tool for the state to organize fiscal revenue, and it plays an important role in safeguarding and realizing fiscal revenue. Because taxation is compulsory, free and fixed, it can ensure the stability of income; At the same time, tax collection is very extensive, and fiscal revenue can be raised in many ways.
2. Taxation is one of the important levers for the state to regulate the economy. The state can regulate social production, exchange, distribution and consumption through the setting of tax categories and the provisions on tax items, tax rates, tax increase or tax reduction and exemption, and promote the healthy development of social economy. Defend state power.
3. Taxation has the function of maintaining state power, which is a necessary condition for the emergence and existence of taxation, and the existence of state power depends on the existence of taxation.
Without taxes, the state machine can't work effectively. At the same time, tax distribution is not based on the principle of reciprocity and ownership, but on the basis of political rights to adjust material interests, reflecting what the state supports and restricts, so as to achieve the purpose of maintaining and consolidating state power. Supervise economic activities
4. Taxation has the function of supervising economic activities. In the process of collecting taxes, on the one hand, the state should find out the situation and correctly calculate and collect taxes; On the other hand, we can find the problems of taxpayers in the process of production and operation, or in the process of tax payment. The state tax authorities may take measures to correct the problems found in the process of tax collection, or notify taxpayers or relevant government departments to solve them in time.
References:
Baidu encyclopedia-tax payment