1. Urban construction tax and education surcharge
1. Features: earmarking; Beneficial tax; Additional tax; Design tax rate according to scale; Wide range.
2. Function: Supplementing urban construction funds; Restrictive faction; Mobilize local authorities; Convenient tax sharing.
3. Tax Item: City; County/town+other areas where three taxes are levied.
4. Taxpayer: 1, domestic capital; 2. Foreign investment; 3, individual traders and individuals in the market to pay value-added tax, determined by the province.
5. Tax rate: 7% in cities; County, town and Ministry of Railways 5%/ other areas 1%.
6. Tax basis: the amount of three taxes paid, excluding late fees, is not levied, but the export is exempted from VAT.
7. Direct tax reduction or exemption: 1, import is not levied; 2, the export does not retreat; 3. No refund after the first levy; 4, in line with the policy of withdrawing from the library.
8. Industry tax reduction and exemption: 1, the first phase of the oil reserve base; 2. Investor Protection Fund Company; 3. Three Gorges Project from 2004 to 2009; 4. Cancellation of financial institutions.
9. Tax reduction and exemption for charity: 1, newly-established retail and commercial enterprises that recruit laid-off workers (the same as retired soldiers) for 30% and sign 1 year or more are exempted for 3 years; 2, laid-off workers (ex-soldiers) engaged in building entertainment advertising self-employed outside the mulberry bar, free of 3 years; 3. If a newly-established service enterprise outside the advertising bar recruits 30% of retired soldiers and signs 1 year or more, it will be exempted for 3 years.
10. Obligation time: value-added tax and consumption tax.
1 1. Tax place: VAT, consumption tax.
12. Special circumstances (1): the freight forwarding agency issues invoices, and the tax refund will be reduced or exempted at 7% first.
13. Special circumstances (2): 3% additional for education, the difference is: 1, the tax relief for export is refundable; 2. There is no oil and Three Gorges Project in the industry relief.
Second, the resource tax
1. Features: only specific resources, benefit tax, differential income tax, quantitative levy, universal.
2. Function: regulating differential income of resources, rational exploitation, tax leverage and fiscal revenue.
3. Tax items: crude oil, natural gas, raw coal, other non-,black and non-ferrous metal ores, solid and liquid salts.
4. Taxpayer: 1, the unit that purchases the untaxed mineral products is the withholding agent; 2, mining, production or acquisition, a single link.
5. Tax rate: according to the quantity and range (not specified, it will fluctuate within 30% of the provincial government), the iron ore will be reduced by 40%, and the iron ore in metallurgical independent mines will be reduced by 60%.
6. Tax basis: direct sales quantity/self-use quantity or output * unit fixed tax.
7. Direct tax reduction or exemption: 1, manufactured oil/natural gas from coal mines/coal washing and other processed products are not levied; 2, the form of concentrate with selected by-products is not levied.
8. Industry tax reduction or exemption: None
9. Charity tax reduction and exemption: 1. The tax items are higher without distinction; 2. The transferred coal can be converted into raw coal according to the comprehensive recovery rate; 3. The raw ore concentrate can be converted into raw ore according to the dressing ratio; 4. The amount of thick, high and thin oil is determined by the amount of thin oil; 5. If liquid salt is used to process solid salt, the liquid salt tax consumed by outsourcing can be deducted.
10. Obligation time: 1. Payment by installments according to the contract date; 2. Advance payment is based on the date of issue; 3. Others are on the day of receipt or voucher; 4. Transfer for personal use; 5. Withholding is paid.
1 1. Tax payment place: 1. Mining or production place; 2. Withholding is the place of purchase.
12. Special circumstances (1): withholding tax rate: 1. Independent mines and joint ventures are purchased at the same rate of the unit; 2. Others are subject to the tax rate at the place of acquisition.
Third, the vehicle purchase tax
1. Features: scope, single link/special purpose central tax/price, no tax burden is passed on.
2. Role: Raise assets/standardize government behavior/adjust income difference/crack down on smuggling.
3. Tax items: automobiles/motorcycles/trams/trailers/agricultural wagons.
4. Taxpayer: units and individuals who purchase/import/receive gifts/produce their own products/win prizes/use them for other purposes in China.
5. Tax rate: 10%; If it is returned due to quality, the tax refund will be made after deducting 1 0% every year from the date of declaration, and the refund will be made in full if it is less than 1 year.
6. Tax basis: basically the same as value-added tax, the collection depends on who issues the invoice, and the purchase control fee is not levied.
7. Direct tax reduction or exemption:1.04/11tricycle is not levied; 2. Non-transport vehicles with fixed devices are exempt from tax.
8. Industry tax reduction and exemption: 1. Vehicles used by embassies and diplomats in China; 2 vehicles included in the military equipment plan; 3. Special vehicles such as flood control and fire command.
9. Charity tax reduction and exemption: 1. Returned overseas students use cash to purchase 1 domestic car for their own use; 2. Foreign experts who have settled for a long time 1 car for their own use; 3. Re-declaration of chassis replacement; 4. The used overdue fine without tax shall be counted from the registration date/60 days after leaving the factory, and it shall be counted as 3 years if it exceeds 3 years or there is no certificate.
10. Obligation time: within 60 days from the date of purchase invoice/other acquisition date/import declaration date in the use link before licensing.
1 1. Tax payment place: 1. Vehicle registration place; 2. Not registered in the location.
12. Special circumstances (1): if there is no purchase price or it is low, the lowest taxable price shall be adopted.
13. Special case (2): used vehicle tax = lowest price *[ 1- (used year/specified year) ]* 10%, less the amount paid, and the overpayment will not be refunded.
IV. Vehicle and vessel use tax
1. Features: property tax/wide range/strong liquidity of tax sources/taxpayers are mostly individuals.
2. Role: Raise assets/strengthen vehicle and vessel management/adjust wealth distribution.
3. Tax items: vehicles and vessels registered in the vehicle and vessel management department, including those operating in internal places but registered.
Taxpayer: the owner or manager of the vehicle or ship.
5. Tax rate: 60-660/ car for passenger trams, 0/6-120/deadweight tons for special trucks, 24- 120/ deadweight tons for three-wheeled low-speed trucks, 36- 180/ car for motorcycles and 3 ships.
6. Tax basis: according to the quantity, 2 horsepower of tugboat = 1 ton, ship
7. Direct tax reduction and exemption: 1. Non-motorized boats (excluding non-motorized barges; 2. Agricultural tractors; 3. Fishing/breeding fishing boats; 4. Ships that have paid tonnage tax.
8. Industry tax reduction and exemption: 1. Special vehicles and boats for the army/armed police; 2. Public security/safety/prisons/reeducation through labor/courts/procuratorates and other police vehicles and boats.
9. Tax reduction and exemption for charity: 1. Travel for personal use of embassies and diplomats in China; 2. Regular tax reduction or exemption for urban and rural public transport vehicles and boats shall be determined by the provincial government; 3. Vehicles with a mantissa of less than 0.5 tons shall be counted as 0.5 tons, those with a mantissa of more than 0.5 tons shall be counted as 1 ton, those with a mantissa of less than 0.5 tons shall be counted as 1 ton.
10. Obligation time: the month of registration, the month of unregistered invoices and other taxes; Declare and pay taxes annually, and the specific time limit shall be set by the provincial level.
1 1. place of tax payment: the provincial level is determined according to the actual situation, and the inter-provincial place of registration.
12. Special circumstances (1): the duty-paid vehicle and vessel are stolen/scrapped/lost, or the tax for the remaining months of the year is refunded, but the change is not refunded or levied.
13. Special circumstances (2): new purchase or short term = quantity * annual tax * taxable month/12; If it is not paid, it will be paid back in 2006, and the late payment fee of 0.5% will be calculated from the next day after the deadline of strong insurance.
V. Tariffs
1. Features: inbound and outbound goods and articles/single link extra tax/foreign-related.
2. Role: import/export/transit tax by object; According to the standard, it is divided into specific quantity/ad valorem/compound/choice/sliding tax, ordinary/preferential/differential tax according to the nature, and non/barrier according to the protection.
3. Tax heading: Harmonized Commodity Description and Coding System: 2 1 category, 97 chapters, the first 2 chapters, the first 4 headings, 56 subheadings, ***8 digits; Only a small amount of resources are required for export.
Taxpayer: consignee of imported goods/consignor of exported goods/owner of inbound and outbound articles.
5. Tax rate: import: MFN/agreement/preferential treatment/ordinary/quota/provisional tax rate, etc., divided into four columns, depending on the application; Export: the provisional tax rate is 0-20% for 23 kinds of commodities, 16 kinds are below 0,6 kinds 1%, and only 20 kinds are real; According to the date of import and export, first declare according to the date of entry, and lease by stages according to the original import.
6. Tax basis: duty-paid price =CIF* middle price, CIF=(FOB+ transportation) /( 1+ insurance rate), CFR=FOB+ freight.
7. Direct tax reduction or exemption: 1. Tax 50 yuan/worthless samples/foreign gifts/losses before release/transportation necessities; 2. Non-commercial transportation such as exhibitions and performances will be resumed within six months; 3. Shipment/replacement/return/customs clearance due to quality 1 year; 4 schools or scientific research institutions do not produce scientific and educational supplies that are directly put into use in China; 5. Rehabilitation institutions and other imported products for the disabled that are not produced in China; 6. Donations to charity materials for poverty alleviation directly used by organizations or governments.
8. Industry tax reduction and exemption: 1. Oil and gas exploitation import/partial textile export/fruit imported from Taiwan Province;
2. Specify imported equipment/border trade/bonded zone/export processing zone; 3. 2%/3,000 domestic sales of imported equipment/leftover materials for processing and compensation trade; 4. Feed for feed processing shall be exempted according to the quantity of re-export/export duty-free for finished products/2%/5,000 duty-free for leftover materials and added products.
9. Tax reduction and exemption for charity: 1, increase of import transaction price: 2, commission and brokerage fees other than purchase commission borne by the buyer; 3. Integrated container fee; 4, packaging materials and services, materials and parts provided by the buyer; 5. Tools; 6. Consumable materials; 7 engineering design, etc., related to the payment by the buyer; 8. Royalty fees (technologies/trademarks/works/sales, etc.) that constitute the conditions of sales, and the seller gains income after importing them from the buyer; 9. Individually marked items are not included in CIF: installation and maintenance fees outside the warranty after import, loading and unloading freight insurance fees, customs duties and taxes levied on behalf of others, domestic copying goods fees, domestic and overseas technical training and overseas inspection fees, and certified special interest fees; The export price does not include the commission stated to be borne by the seller.
10. Obligation time: import declaration for entry/within 0/4 days of kloc-0/4 days/24 hours before loading in the export supervision area, payment within 0/5 days from the date of filling and issuing the payment form, and supplementary payment within 0/0/year of customs error/3 years of other errors.
1 1. place of tax payment: standard of origin 1) completely one-country production standard (2) substantially change the standard, and change the four-digit tax number/list the processing degree/ad valorem percentage by 30%.
12. Special case (1): domestic sales: the raw materials are processed at the original import price, the raw materials are processed at the same price as the bonded area, and the scraps are based on the domestic sales price; The freight rate for import is uncertain, the insurance premium is (goods price+freight) *0.3%, and the port price of Tiegong is 1%.
13. special case (2): special import price: repair and processing fee+materials fee+transshipment insurance fee for overseas repair and processing goods, rent and interest for leased imports, and original import price *[ 1- actual import month/(supervision period, 15 days or more) for tax-exempt goods.
VI. Land value-added tax
1. Features: real estate transfer value-added tax/wide range/deduction and evaluation method/progressive rate/per time.
2. Role: Strengthen macro-control/restrain speculation/standardize income distribution.
3. Tax item: the paid transfer of the right to use state-owned land and the value-added amount of the above-ground buildings, which are used by development enterprises for welfare/investment, are regarded as sales, and the transfer/free of charge is not levied.
4. Taxpayer: Transferor, but temporary exemption for investment/cooperative housing for personal use/merger not involving real estate enterprises.
5. Tax rate: value-added amount/deduction item = value-added rate * 100%≤50%, and the deduction coefficient is 0% if it is 30%; 50-100%, press 40, and deduct 5%; 100-200%, press 50, and deduct 15%; > 200%, press 60, deduct 35%.
6. Tax basis: tax = (income-deduction items) * applicable tax rate-deduction items * quick deduction coefficient.
7. Direct tax reduction or exemption: 1. If ordinary standard houses are built for sale, the value added is ≤20%, but not separately accounted for, it is not applicable; 2. It has been expropriated and recovered by the government; 3. Old houses are converted into low-rent/affordable houses, and the value added is ≤20%.
8. Industry tax reduction and exemption: 1. Individual ordinary housing exemption; Non-ordinary houses shall be exempted for ≥5 years, and halved for 3-5 years; From 2008/11onwards, all individuals are exempt; 2.1994/11sign the contract before, but the transfer is over 7 years; 3. Personal exchange shall be exempted, and enterprise exchange shall be levied.
9. Tax reduction or exemption for charity: Deduction points: 1. The land price of the new house is deducted+development cost (including deed tax, and the income of the transferable supporting facilities is also deducted)+development cost [= interest (proved, ≤ loan interest rate for the same period, excluding overdue period and penalty)+(land price+cost) *5% or = (land price fee). 2. The old house is deducted from the land premium fee+appraisal price (= replacement cost * newness rate)+transfer tax (excluding purchase deed tax).
10. Obligation time: before the registration of lump sum, according to the contract by stages, transfer or pre-sale before completion, and then liquidation; Within 7 days from the signing of the contract (the development company can declare it on schedule).
1 1. tax payment place: where the property is located, that is, where it is located.
12. Special circumstances (1): income includes all income, including 1. collected on behalf of the government, which can also be deducted, but the base is not included when 20% is deducted; 2. Separate collection is not included or deducted.
13. Special circumstances (2): liquidation of development enterprises: completed and sold out/unfinished but overall transferred/transferred land; Tax requires liquidation: completed and 85% transferred or left for personal use/license expires for 3 years/tax cancellation/other.
Seven, urban land use tax
1. Features: The behavior/object of land occupation is land/limited scope/difference range.
2. Function: reasonably save land/adjust the differential income of land/collect financial funds widely.
3. Tax item: land in industrial and mining areas of towns and towns in urban counties.
4. Taxpayer: units and individuals with land use rights/actual users with unclear ownership/* * * all parties.
5. Tax rate: big cities with more than 500,000 people 1.5-30 yuan; Medium-sized cities with 200,000-500,000 people 1.2-24 yuan; Small city 0.9- 18 yuan; 0.6- 12 yuan (adjusted as the case may be) in the industrial and mining areas of county towns.
6. Tax basis: actually occupied land area (equally divided meters).
7. Direct tax reduction or exemption: 1. Organs/people's organizations/military for personal use; 2. Financial allocation of funds for private use by institutions; 3. Temple parks are for personal use; 4. Public land such as street square greening; 5. Open mountains and fill the sea.
8. Industry tax reduction and exemption: 1. Direct agricultural production place; 2. Railway/People's Bank of China/China Storage/PetroChina/Forestry/Yanchang Mine/Mine/Electric Power/Water Conservancy/Nuclear General/CNOOC/Port/Civil Aviation; 3. The first phase of the petroleum reserve base.
9. Tax reduction and exemption for charity: 1. Self-use of institutions for the elderly; 2. Self-use of university logistics entities in 2006-08; 3. Low-rent/affordable housing land; 4. Land for nuclear power plants except for living and office (half of the capital construction period); 5. National reserve for personal use in 2006-08; 6. Natural forest protection project for personal use; 7. Residential heating production sites; 8. Land for reeducation through labor.
10. Obligation time: from the month following the delivery/registration/lease/requisition of non-cultivated land/self-use; The requisition of newly requisitioned cultivated land starts from 1 year.
1 1. place of tax payment: the land location is calculated and collected by stages, and the land is collected monthly, quarterly, semi-annually or annually.
12. Special circumstances (1): the land that has been exempted by the provincial level, the land for safety prevention/the forest and lake in the enterprise/the original site that is not used after relocation.
13. Special circumstances (2): individual housing and homes/welfare factories/schools run by collectives or individuals/large-scale support projects/farmers' markets, etc. shall be determined by the provincial level.
VIII. Property tax
1. Features: personal property tax/urban operating houses/differential operating mode taxation.
2. Role: Raise local revenue/adjust wealth distribution/strengthen housing management.
3. Tax items: commercial houses in industrial and mining areas of towns and towns in urban counties, excluding independent buildings.
4. Taxpayer: property owner/mortgagee/custodian or user, foreign capital and foreigners do not pay.
5. Tax rate: 1.2% of the residual value of the property or 12% of the rent; 2008/3/ 1 4% of the former individuals were rented out, and 4% of the latter were used for no purpose; Enterprises, etc. are rented to individuals at market prices for 4%.
6. Tax basis: tax = rental income * 12% or = original price *( 1- deduction ratio) * 1.2%.
7. Direct tax reduction or exemption: 1. Organs/people's organizations/military for personal use; 2. Financial allocation of funds for private use by institutions; 3. Temple parks are for personal use; 4. Personal non-business use; 5. Pre-sale of commercial housing development.
8. Industry tax reduction and exemption: 1. Temporary housing on site; 2. Stop using it for half a year continuously during the overhaul period; 3. The postal service is divided outside the town; 4. Railway enterprises use it for their own use; 5. For personal use; 6. Natural forest protection project.
9. Tax relief for charity: 1. Schools, hospitals, etc. for personal use; 2. Idle lease/destruction of the army; 3. Self-use of institutions for the elderly; 4. Public housing/low-rent housing; 5. Student apartments/university logistics entities for their own use; 6. Before 08/ 12/3 1 of the national reserve and the enterprises engaged in reserve commodities.
10. Obligation time: from the month when the original lease is used before operation/acceptance, and from the month after the registration of self-built completion/entrusted acceptance/lease/purchase of new delivery/purchase.
1 1. place of tax payment: at the location of the property, it is levied annually and paid in installments, usually quarterly or semi-annually.
12. Special circumstances (1): the financial lease rate is 1.2%; Dividends from investment joint venture shall be 1.2% for those who take risks and 12% for those who don't.
13. Special circumstances (2): The original price of the property includes inseparable accessories and supporting equipment, such as heating and cooling ventilation, and the replacement cost is included, but the perishable spare parts are not.
IX. Stamp Duty
1. Features: both voucher and behavior tax/wide range/low tax rate and light tax burden/self-completion.
2. Role: collect wealth/promote the legal system/cultivate tax payment/safeguard foreign-related rights/supervise others.
3. Tax item: economic contract/document of property right transfer/business account book/right/license/other.
Taxpayer: the parties to the contract; Bookkeeper; According to the parties; Recipient; User; Not including guarantor and witness.
5. Tax rate: 1‰: lease/storage/insurance/securities; 0.5‰: processing/survey/transportation/property right/capital; 0.3‰: purchase and sale/construction/technology; 0.05‰: borrowing; 5 yuan/Ben: Others.
6. Tax basis: the share contained in the voucher or the number of vouchers; No amount of 5 yuan first, then make up.
7. Direct tax reduction and exemption: 1. Copy and copy of voucher; 2. Interest-free discount loan contract; 3. Free transfer of listed state-owned shares in state-owned enterprise restructuring; 4. The contract for the transfer of property rights and the change of execution subject.
8. Industry tax reduction and exemption: 1. Military goods rescue materials/new temporary pipeline transportation; 2. Separation of funds before post 99/11; 3. Investor Protection Fund Company; 4. The first phase of the oil reserve base.
9. Tax relief for charity: 1. Books donated to government welfare schools; 2 designated purchasing department and the village committee or farmers to buy agricultural products; 3. Personal rental contract of real estate management department; 4. Foreign preferential loan contracts; 5. Investors buy and sell closed-end funds; 6 involving low-cost affordable housing management units and buyers.
10. time of obligation: when the book is set up or received, when the foreign country enters the country; Save 10 year.
1 1. tax payment place: pay taxes on the spot, and the national order meeting will return to the place where it is located.
12. Special circumstances (1): power supply contract between power grid and users/contract between enterprises and competent authorities/legal accounting audit consultation.
13. Special circumstances (2): the market price/foreign exchange price on the book date is not indicated; Undifferentiated from high; 1 angle
X deed tax
1. Features: property transfer tax/paid by buyers of land and houses.
2. Role: increase local revenue/protect legitimate property rights/adjust wealth distribution.
3. Tax items: assignment/transfer of land use rights, house sales; Debt repayment/exchange/investment/gift/discount/renovation.
Taxpayer: the unit or individual that bears the ownership of the land or house.
5. Tax rate: 3%-5%, determined by the provincial level; If an individual purchases less than 90 square meters for the first time, the 2008/11threshold will be 1%.
6. Tax basis: transaction price/market price/appraisal price/benchmark land price.
7. Direct tax reduction or exemption: 1. Organs/institutions/organizations/troops for their own use; 2. The wasteland is used for agriculture; 3. The embassy in China and diplomatic personnel bear; 4. State-owned holding companies invest in newly established 85% equity companies.
8. Industry tax reduction and exemption: 1. The first phase of the oil reserve base; 2. The purchased public housing is completely owned after the land transfer fee is paid; 3. Restructuring/merger/division/reorganization transfer/creditor's acceptance after bankruptcy.
9. Charity tax reduction and exemption: 1. The first-time purchase of public housing by urban workers/the first-time purchase of ordinary housing raised or purchased by the unit; 2. The force majeure repurchases can be reduced or exempted; 3. Re-purchase within the compensation for demolition; 4 low rent/affordable housing units purchased for low rent/affordable housing; 5. Individual purchase of ordinary housing is halved.
10. time of obligation: on the day when the land and house ownership transfer contract (or other contractual documents) is signed, it shall be declared within 10 days from the date when the obligation occurs.
1 1. Tax payment place: where the land and house are located.
12. Special circumstances (1): if the exchange value of the house is equal, it shall not be paid, and the excess shall be paid by the payer.
13. Special circumstances (2): If the ancillary facilities are not transferred alone, they will be paid at the total price together with the land or house; Substantial transfer, without a certificate.
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