1. Construction industry: General taxpayers are levied a value-added tax of 11%; taxpayers with old projects and small-scale taxpayers can choose the simplified tax calculation method to levy a value-added tax of 3%.

2. Real estate industry: Real estate development enterprises are levied a value-added tax of 11%; individuals who will purchase a house less than 2 years ago and sell it to external parties shall pay the full value-added tax at a levy rate of 5%; individuals who will purchase a house for 2 years The sales of housing for more than 2 years (including 2 years) are exempt from value-added tax.

3. Life service industry: 6%. Tax-free items: childcare and education services provided by nurseries and kindergartens, elderly care services provided by elderly care institutions, etc.

4. Financial industry: 6%. Tax-free items: interest income from small loans to farmers from financial institutions, national student loans, national debt and local government bonds, loans from the People's Bank of China to financial institutions, etc. Collection rate: The collection rate for small-scale taxpayers is 3%, the collection rate for personal sales of real estate and rental business is 5%, and the collection rate for some differences is 5%.

Legal basis:

"Interim Regulations on Value-Added Tax"

Article 2 Value-added tax rate: (1) Taxpayer sales of goods, services, and lease of tangible movable property For services or imported goods, except as otherwise provided for in Items 2, 4 and 5 of this Article, the tax rate is 17%. (2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, the tax rate is 11%: 1. Grain and other agricultural products, edible vegetable oil, and edible salt ; 2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residential use; 3. Books, newspapers, magazines, audio-visual products, and electronic publications; 4. Feed, Chemical fertilizers, pesticides, agricultural machinery, agricultural films; 5. Other goods specified by the State Council. (3) When taxpayers sell services and intangible assets, the tax rate is 6%, except as otherwise provided for in Items 1, 2 and 5 of this article. (4) The tax rate for taxpayers exporting goods is zero; however, unless otherwise specified by the State Council. (5) The tax rate for cross-border sales of services and intangible assets within the scope prescribed by the State Council by domestic entities and individuals is zero. Adjustments to tax rates shall be determined by the State Council.

"Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax"

Article 15 Value-Added Tax Rate: (1) When a taxpayer engages in taxable conduct, except for items (2) of this article and Except for the provisions in Items (3) and (4), the tax rate is 6%. (2) Providing transportation, postal services, basic telecommunications, construction, and real estate leasing services, selling real estate, and transferring land use rights, the tax rate is 11%. (3) Providing tangible movable property leasing services, the tax rate is 17%. (4) The tax rate for cross-border taxable activities conducted by domestic entities and individuals is zero. The specific scope will be stipulated separately by the Ministry of Finance and the State Administration of Taxation. Article 16 The value-added tax collection rate is 3%, unless otherwise specified by the Ministry of Finance and the State Administration of Taxation.