1, turnover tax. These taxes are levied according to the sales income or business income obtained by taxpayers in the fields of production, circulation or service.

(1) Value-added tax: adopts proportional tax rates, including 17%, 13%, 1 1%, 6% and 3%.

(2) Consumption tax: adopting two forms: proportional tax rate and fixed tax rate. There are three methods of taxation: ad valorem, ad valorem and ad valorem.

(3) Business tax: a differential proportional tax rate is implemented. By industry, the tax items and tax rates are 3%, 5% and 5%-20% respectively.

(4) Tariff: Set import tariff rate (MFN tariff rate, agreed tariff rate, preferential tariff rate, general tariff rate and tariff quota rate) and export tariff rate (provisional tariff rate).

(5) Resource tax: At present, only mineral products and salt are collected, which are divided into seven categories: crude oil, natural gas, coal, other non-metallic minerals, black minerals, non-ferrous minerals and salt.

(6) Agricultural tax (including agricultural specialty tax):

(7) Animal husbandry tax:

2. Income tax. These taxes are levied on the taxpayer's profit or net income.

(1) enterprise income tax; Implement a proportional tax rate. The basic tax rate is 25%, and the preferential tax rate is 20% (small low-profit enterprises) and 15% (high-tech enterprises).

(2) Individual income tax: classified collection. It is divided into 1 1 categories: income from wages and salaries (the part exceeding the threshold of 3,500 yuan is calculated at the 7-level progressive tax rate), income from production and operation of individual industrial and commercial households, income from contracted leasing operations of enterprises and institutions, income from labor remuneration, income from royalties, income from interest dividends, income from property leasing, income from property transfer, accidental income and other income (generally 20%).

3. Property tax categories. These taxes are levied on property owned or used by taxpayers.

(1) Property tax: Ad valorem tax is levied according to the residual value of the property (original value of the property-deduction ratio) multiplied by 1.2%, and rental tax is levied according to income (rental income multiplied by 12%).

(2) Urban real estate tax;

(3) Urban land use tax: the fixed tax rate, that is, the range differential tax rate, is divided into four levels, calculated in square meters.

(4) Travel tax: the specific amount is levied, passenger cars and motorcycles are levied by vehicles, trucks, tricycles and low-speed trucks are levied by calculated tonnage, and ships are levied by net tonnage.

(5) Vehicle purchase tax: the proportional tax rate is 10%.

(6) Deed tax: a proportional tax rate of 3%-5% shall be implemented.

(7) Farmland occupation tax: a fixed amount is levied. Calculated by square meter area.

(8) Tonnage tax on ships: Fixed tax is implemented, and progressive tax standards are determined according to the net tonnage and service life of ships, which are divided into general tax standards and preferential tax standards.

4. Behavior tax. These taxes are levied for specific behaviors or specific purposes.

(1) Urban maintenance and construction tax: the regional differential proportional tax rate is 7% in urban areas, 5% in county towns and established towns, and 1% in other places, counties and established towns.

(2) Stamp duty: the tax rate is divided into two types: proportional tax rate and fixed tax rate, and the tax items are divided into 15 categories: purchase and sale contracts, processing contracts, construction engineering survey and design contracts, construction and installation contracts, property lease contracts, cargo transportation contracts, warehousing contracts, loan contracts, property insurance contracts, technology contracts, property rights transfer documents, equity transfer documents, fund account books, other account books, and photos of rights permission.

(3) Land value-added tax: 4-level progressive tax rate is adopted. The tax rates are 30%, 40%, 50% and 60%.

(4) Slaughter tax;

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Article 11 Individual income tax shall be paid on an annual basis for the comprehensive income obtained by individual residents; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.

Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.

If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.