(1) Comprehensive category: mainly including invoice exchange, ordinary invoices of local tax bureaus, etc.

(2) Transportation industry: mainly including special invoices for transportation goods such as transport invoice and taxis.

(3) Construction and installation industry: special invoices for construction and installation industry.

(4) Culture and sports industry: special invoices and tickets for culture and sports industry.

(5) Entertainment industry: uniform invoices and dance tickets for the entertainment industry.

(6) Service industry: mainly including catering industry, hotel industry, pawnbroking industry, etc.

(7) Intangible asset transfer: special invoice for intangible asset transfer.

(8) Sales of real estate: special invoices for sales of real estate and special invoices for real estate development and sales.

(9) Posts and telecommunications industry: mainly including ordinary invoices of posts and telecommunications industry and special invoices for mobile phone charges.

(10) financial insurance: special invoice for financial insurance.

(11) Other invoices: mainly including general business tax invoices and special personal income tax invoices.

I. Business tax

Taxpayer: Units and individuals engaged in transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment, service industry, transfer of intangible assets, sales of real estate, etc.

Tax rate:

1, the tax rate for transportation, construction, post and telecommunications, culture and sports is 3%;

2. The tax rate for transferring intangible assets and selling real estate in financial and service industries is 5%; 3. Entertainment tax rate 10%.

Second, property tax.

Taxpayer: Property owner. The pawnbroker shall pay the pawnbroker's property rights. Because the property owner or mortgagee is not in the location of the property, or because the property right is not determined or the rent dispute is not resolved, the property tax shall be paid by the custodian or the house user.

Tax rate:

1, real estate rental is based on rental income, and the tax rate is12%;

2. If the property is for personal use, the tax shall be 70% of the original value of the property, and the tax rate shall be 1.2%.

Three. Urban land use tax

Taxpayer: units and individuals with land use rights. If the land use right is not determined or the ownership dispute is not resolved, the actual user shall pay the tax: the industrial land in Sanbu area is per square meter per year 1.5 yuan, and the commercial and other industrial land is per square meter per year in 2.5 yuan.

Fourth, stamp duty.

Taxpayer: units and individuals who receive vouchers (i.e. contractors, bookkeepers, witnesses and payees).

Tax rate:

1, and the tax rate for purchase and sale contracts, construction contracts and technology contracts is 0.03%;

2. The tax rate of processing contracts, construction engineering survey contracts, cargo transportation contracts, property rights transfer vouchers and business account books (recording funds) is 0.05%;

3. The tax rate for property lease contracts, property insurance contracts (subject to insurance premium income) and warehousing contracts is 0.1%;

4. The loan contract tax rate is 0.005%; 5. The books of rights, licenses and photos are all in 5 yuan.

Verb (abbreviation of verb) urban maintenance and construction tax

Taxpayer: refers to the units and individuals that pay consumption tax, value-added tax and business tax (the capital industry will not be implemented for the time being).

Tax rate: calculated according to the value-added tax, consumption tax and business tax paid by taxpayers. If the taxpayer is located in the urban area, the tax rate is 7%.

Intransitive verb enterprise income tax

Taxpayer: State-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises or other organizations that have income from production and operation and other income.

Tax rate: calculated according to taxable income, the tax rate is 33%; The annual taxable income is less than 6,543,800 yuan (including 6,543,800 yuan) to 30,000 yuan, and the tax rate of 27% is applicable; The tax rate of 18% is applicable to the annual taxable income of less than 30,000 yuan (including 30,000 yuan).

Seven, personal income tax

Taxpayer: an individual who has a domicile in China or no domicile but has lived in China for one year and obtained income from China and abroad. Individuals who have lived in China without domicile or residence for less than one year and obtained income from China.

Tax rate:

1, the income from wages and salaries is subject to nine levels of excessive progressive tax rate, and the tax rate is 5%-45%;

2. The income from the production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions shall be subject to the five-level progressive tax rate of 5%-35%;

3. For the income from remuneration, the proportional tax rate of 20% shall be applied, and the taxable amount shall be reduced by 30%;

4. Income from labor remuneration, the tax rate is 20%; 5. Income from royalties, interest, dividends, bonuses, property leasing, accidental income and other income shall be taxed at a rate of 20%.

Eight, fixed assets investment direction adjustment tax

Taxpayer: Units and individuals investing in fixed assets in China (this tax is not applicable to foreign-invested enterprises).

Tax rate:

1, according to the actual investment amount of fixed assets investment projects, the tax rate of unnamed projects in the tax items and tax rates table is15%;

2. Except for the renovation and reconstruction projects with zero tax rate, all investments are made according to construction projects, and the tax rate is10%;

3. The tax rate for buildings, halls, museums and offices is 30%; 4. The commercial housing tax rate is 5%.

Nine, vehicle and vessel use tax

Taxpayer: refers to the units and individuals who own and use vehicles and boats in China.

Tax rate:

1, 12, the annual tax for each vehicle is 240 yuan;

2. Annual tax 13-30 seats each in 280 yuan;

3, 3 1 car annual tax 320 yuan;

4, the truck according to the net tonnage of 60 yuan per ton;

5. Annual tax of two-wheeled motorcycles in 48 yuan;

6, tricycle 60 yuan every year.

Slaughter tax

Taxpayer: All units and individuals that slaughter pork and beef.

Tax rate: 8 yuan per pig, beef per head 12 yuan.

XI。 resource tax

Taxpayer: Units and individuals that mine taxable mineral products and produce salt in China.

Tax rate: based on the number of taxable products mined or produced by taxpayers.

1, raw ore of other nonmetallic minerals is 50 points per ton or per cubic meter (i.e. sand and bricks for producing red bricks);

2, marble, granite, kaolin (porcelain clay) 3 yuan per cubic meter;

3, limestone per ton of 2 yuan.

Twelve. increment tax on land value

Taxpayer: units and individuals who transfer the right to use state-owned land and buildings and attachments on the ground (referred to as real estate transfer) with compensation.

Tax rate: based on the value-added amount obtained by taxpayers in transferring real estate.

1, the tax rate is 30% for the part where the value-added amount does not exceed 50% of the deduction amount.

2. If the added value exceeds 50% of the deducted project amount and does not exceed 100% of the deducted project amount, the tax rate is 40%;

3. If the added value exceeds 100% but does not exceed 200% of the deducted project amount, the tax rate is 50%.

4. If the value-added exceeds 200% of the amount deducted from the project, the tax rate is 60%.

Thirteen. Urban real estate tax

Taxpayer: Property owner. The pawnbroker shall pay the pawnbroker's property rights. Because the owner and mortgagee of the property are not in the location of the property, or the property right is uncertain or the dispute over rent code is unresolved, the property tax shall be paid by the custodian or user of the house (foreign-invested enterprises, foreign enterprises and foreign individuals).

Applicable tax rate:

1, the rental income is the tax basis for real estate leasing, and the tax rate is18%;

2. If the property is occupied by itself, the tax rate is 1.2% based on 70% of the original value of the property.

XIV. Vehicle License Tax

Taxpayer: the owners or users of vehicles and ships (foreign-invested enterprises, foreign enterprises and foreign individuals) driving on roads, rivers and sea areas in China.

Applicable tax rate:

1, annual tax per vehicle with less than 10 seats 160 yuan;

2, more than eleven vehicles each tax 200 yuan;

3, the truck according to the net tonnage of 44 yuan per ton;

4. The annual tax for each motorcycle is in 40 yuan.