List of tax burden rates for various industries in 2023

The latest tax rates for each industry are as follows:

1. Mining industry 10;

2. Manufacturing industry 10;

3. Electricity, heat, gas and water production and supply industry 10;

4. Construction industry 7;

5. Wholesale and retail industry 6;

6. Transportation, warehousing and postal industry 6;

7. Accommodation and catering industry 5;

8. Information transmission, software and information technology service industry 5;

9. Financial industry 5;

10. Real estate industry 12;

11. Leasing and business services industry 5;

12. Scientific research and technical services Industry 5;

13. Water conservancy, environment and public facilities management industry 5;

14. Resident services, repairs and other service industries 6;

15. Education is tax-free;

16. Health and social work are tax-free;

17. Culture, sports and entertainment industries are tax-free.

The tax burden rate refers to the ratio between the economic profit remaining after an enterprise or individual pays taxes and its tax contribution. The size of the tax burden rate reflects the looseness or strictness of a country or region's tax policy. The higher the tax burden rate, the greater the taxpayer's tax contribution, which may reduce taxpayers' economic returns and investment willingness, and have a certain negative impact on economic development. On the contrary, the lower the tax burden rate, the smaller the taxpayer's tax contribution, which may increase taxpayers' economic benefits and investment willingness, and have a certain positive impact on economic development. Therefore, the tax burden rate is an important economic policy indicator, which is of great significance for promoting economic growth, optimizing industrial structure, and improving the competitiveness of enterprises and individuals.

In summary, tax burden rates may vary depending on specific industries and tax types. The above data are for reference only. The specific tax policies shall be subject to the latest policies issued by the local tax department or officials.

Legal basis:

Article 28 of the "Tax Collection and Administration Law of the People's Republic of China"

The tax authorities shall comply with the provisions of laws and administrative regulations. It stipulates that tax collection shall not be started, suspended, over-levied, under-levied, collected in advance, postponed or apportioned in violation of the provisions of laws and administrative regulations.

The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

Article 54 of the "Enterprise Income Tax Law of the People's Republic of China"

Enterprise income tax shall be paid in advance on a monthly or quarterly basis. Enterprises shall submit a prepayment corporate income tax return to the tax authorities within fifteen days from the end of the month or quarter and prepay the tax. The enterprise shall submit the annual corporate income tax return to the tax authorities within five months from the end of the year, make the final settlement, and settle the tax payable and refundable. When an enterprise submits a corporate income tax return, it shall attach financial accounting reports and other relevant materials in accordance with regulations.