Percentage of tax paid by industry

The value-added tax in industries such as industry and commerce, commerce and repair (3% for small-scale taxpayers and 0/7% for general taxpayers) is business tax, as shown in the following table:

Business tax items and rates table font:

Tax items and tax rates range General tax business transportation 3% land transportation, water transportation, air transportation, pipeline transportation,

deal with

Land transportation: through railways, highways, cable cars, ropeways and their

His transportation business is to transport goods or passengers by land.

Water transportation: there are ships that transport goods or passengers through rivers, lakes, rivers, rivers and other natural or artificial waterways or marine waterways.

Transportation business. Salvage at sea shall be taxed according to waterway transportation.

Shipping: the transportation business of transporting goods or passengers by air route. General aviation business and aviation ground service business are taxed according to air transport.

Pipeline transportation: gas, liquid and solid substances are transported through pipeline facilities.

Loading and unloading: the business of loading and unloading goods between means of transport, between loading and unloading places or between means of transport and loading and unloading places by means of loading and unloading tools or manpower and animal power. The moving business is taxed as "loading and unloading". Construction industry 3% construction, installation, repair, decoration and other engineering operations

Construction: engineering operations of building, rebuilding and expanding various buildings and structures, including installation or installation of various equipment or pillars, operating platforms, furnaces and metal structures connected with buildings.

Installation: assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment, etc. (including installation of workbench, ladder and railing connected with equipment and insulation, anticorrosion, heat preservation and painting of installed equipment), cable TV installation fee.

Repair: the engineering operation of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life.

Decorate: Decorate buildings and structures so that they

Beautiful or purposeful engineering operations.

Other engineering operations: Acting as an agent for telecommunications engineering, water conservancy engineering, road construction engineering, drilling engineering, land leveling, scaffolding, dredging engineering, blasting engineering, demolition of buildings or structures, greening engineering and other engineering operations.

Finance and insurance 5% Finance and insurance

Finance: loan business (including self-owned fund loans and lending business), financial leasing business, financial commodity transfer business (including ownership transfer of foreign exchange, securities and non-commodity futures), financial brokerage business and other financial businesses (including bank settlement and bill discount business).

Insurance: life insurance business and liability insurance business.

Posts and Telecommunications Industry 3% Posts and Telecommunications

Postal services: delivering letters and parcels, postal remittance, publishing newspapers and periodicals, selling mail, postal savings and other postal services. Philatelic companies collect business tax on the sale of philatelic products.

Telecommunications: telegraph, telex, telephone (including wired telephone, wireless telephone, paging telephone, rental of telephone circuit equipment, maintenance or rental of broadcasting circuit, TV signal, services of selling mobile phones and pagers by post and telecommunications departments and providing wireless communication services for users), telephone installation (including services of installing fixed or mobile phones for users), and sales of telecommunication supplies (including incidental provision of telecommunication services).

Special general telecommunications supplies sales business) and other telecommunications services. Cultural and sports industry 3% Cultural industry: performance, broadcasting, other cultural industries, and operation of tourism websites. Sports industry: an undertaking that holds various competitions and provides venues for sports competitions or activities.

Performance: Units and individuals engaged in drama, song and dance, fashion, bodybuilding, acrobatics, folk art, martial arts, sports and other performance activities.

Broadcasting: the business of broadcasting works through radio stations, television stations, audio systems, closed-circuit television, satellite communications and other wireless or wired equipment, and showing various programs in cinemas, theaters, video halls and other places. Not including advertising business. Charges for paid programs of radio and television stations are taxed as "broadcasting".

Other cultural industries: various exhibitions, training activities, holding literature, art, science and technology, lectures, lectures, reports, library drawings, etc.

Book borrowing and other services.

Operating tourist sites: parks, animal parks and other places.

The business of selling tickets at tourist attractions.

Sports industry: units and individuals hold sports competitions or sports activities.

Provide business for this place. Entertainment industry 20% karaoke bars, dance halls, karaoke dance halls (including nightclubs and practice rooms), music cafes (including bars), Internet cafes and golf entertainment (such as shooting, hunting, horse racing, game machines, bungee jumping, karting, hot air balloons, paramotors, archery and darts).

The business of providing places and services for entertainment activities (including catering services provided by customers when engaging in entertainment activities and services provided by restaurants, restaurants and other catering places for customers to entertain themselves when eating). 5% bowling and billiards

Provide customers with places and services to carry out billiards and bowling activities. Service industry 5% agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.

Agent: buying and selling goods, acting as an agent for import and export, introducing services and other agency services.

Hotel industry: an industry that provides accommodation services.

Catering industry: there is a business that provides catering and catering places at the same time and provides catering services to customers.

Tourism: the business of arranging accommodation, transportation and providing tourist services such as tour guides for tourists.

Warehouse industry: the business of storing and keeping goods on behalf of customers by using warehouses, goods or other places.

Leasing industry: the business of transferring venues, houses, articles, equipment or facilities to others for use within the agreed time. Sublet the leased house, articles and equipment to him.

People's behavior is taxed as "lease".

Advertising business: introducing commodities and business clothes in the form of books, newspapers, magazines, radio, television, movies, slides, road signs, posters, windows, neon lights and light boxes.

Business projects, sports programs or announcements, statements and other matters to promote and provide related services.

Other services: bathing, hairdressing, printing and dyeing, photography, fine arts, painting, calligraphy, typing, carving, calculation, testing, decoration, packaging, design, drawing, consulting, testing, testing, printing, surveying and mapping, exploration and other services.

Business. 5% transfer of intangible assets transfer of land use rights, patents, non-patented technologies, trademarks, copyrights and goodwill.

Transfer of land use rights: units and individuals transfer land use rights, and units and individuals transfer projects under construction that have been completed or are in the early stage of land development but have not entered the construction stage.

Patent transfer: the act of transferring the ownership or use right of patented technology.

Transfer of non-patented technology: the act of transferring the ownership or use right of non-patented technology.

Transfer of trademark right: the act of transferring the ownership or use right of a trademark.

Transfer of copyright: transfer of written works, graphic works (such as picture books and photo albums) and audio-visual works (such as film master films and videos).

The act of owning or using, such as mastering.

Transfer of goodwill: the act of transferring the right to use goodwill. Real estate sales 5% sales of buildings and other land attachments.

Transfer the ownership of buildings or structures with compensation, sell the ownership of other land attachments, sell buildings, units and individuals by means of transferring limited property rights or permanent use rights, and transfer the projects under construction entering the stage of housing construction.

Note: 1. Calculation formula of business tax payable: tax payable = turnover × tax rate.

2. Turnover refers to the sum of the price and other expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate, unless the state stipulates that tax can be calculated according to the difference of operating income.

3. According to the Notice of Guangdong Provincial Local Taxation Bureau on Raising the Business Tax Threshold in Guangdong Province (Guangdong Local Taxation Bureau [2004] No.312), the threshold for paying taxes on time is: 1000 yuan for the tax item of "service industry-leasing industry", and the threshold for other tax items has been adjusted in different areas of the province, and the threshold for Jiangmen area is 3,500 yuan. The time-based tax payment threshold is 100 yuan per day, and it will be implemented from June 65438+1 October1.

4. According to the Notice of Guangdong Provincial Department of Finance, State Taxation Bureau and Local Taxation Bureau on Further Expanding the Tax Policy of Rural Credit Cooperatives in Pilot Areas (Guangdong Finance and Taxation Law [2005] No.7), since June 5438+1 October1day, 2004, the taxable income of financial and insurance industry obtained by rural credit cooperatives has been levied at a reduced rate of 3%.