The tax rates of general taxpayers are 17% and 13%, and the collection rates of small-scale taxpayers are 4% and 6%.

Business tax rate:

1. For services, intangible assets transfer and real estate sales, 5% is applicable to finance and insurance;

2. Apply 3% to basic industries such as transportation, construction, post and telecommunications, culture and sports, and industries that encourage development;

3.20% is uniformly applicable to the entertainment industry.

Vehicle purchase tax rate:

The proportional tax rate is 10%.

Enterprise income tax rate:

A proportional tax rate of 33% is adopted. In addition, the tax rate for enterprises whose annual taxable income is less than 30,000 yuan (including 30,000 yuan) is 18%. For enterprises exceeding 30,000 to 65,438+million (including 65,438+million), the tax rate is 27%.

Stamp duty rate:

1. proportional tax rate. The proportional tax rate is applicable to all kinds of contracts, certificates with contractual nature, certificates of property rights transfer and account books that record funds with business account books. The proportional tax rates are 0.05‰, 0.3‰, 0.5‰, 1‰.

2. Fixed tax rate. The rights, licenses and business books other than the account books in which the funds are recorded shall be subject to the proportional tax rate, which shall be stamped one by one, and the tax rate shall be 5 yuan.

Urban construction tax rate:

7% in cities, 5% in counties and townships, 1% outside cities, counties and townships.

Property tax rate:

1. If the taxable amount is calculated according to the residual value of the property, the tax rate is1.2%;

2. If the tax payable is calculated according to the house rent, the tax rate is 12%.