1, business tax: it belongs to the "financial insurance category" of business tax, and the tax rate is 5%; Notice of the National Development and Reform Commission and State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Exemption of Business Tax for Credit Guarantee Institutions of Small and Medium-sized Enterprises, eligible applicants may apply for exemption.
2. Urban construction tax: 7% of business tax;
3. Enterprise income tax: 25%. In 20 10, the income of small-scale low-profit enterprises with an annual taxable income of less than 30,000 yuan (including 30,000 yuan) will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be levied at a rate of 20%.