What industries are the 9% tax rate?

the tax rate of 9% is usually applicable to the collection scope of value-added tax in China, mainly involving the following industries:

1. Catering industry: including restaurants, restaurants, cafes and other places that provide food and beverage consumption services.

2. Tourism: including travel agencies, tourist attractions, hotels and other enterprises that provide tourism services.

3. Transportation industry: including public transportation, taxis, freight and other transportation services.

4. Cultural and entertainment industry: including cinemas, theaters, museums, amusement parks and other places that provide cultural and entertainment services.

5. Sports and fitness industry: including gymnasiums, swimming pools, sports clubs and other places providing sports and fitness services.

6. service industry: including beauty salons, massage and health care, bath centers and other places that provide services.

It should be noted that some specific businesses in the above industries may still be subject to other tax rates. For example, the wine sales in the catering industry may be subject to the tax rate of 17%.

in addition, it is necessary to determine the application of tax rates according to specific regions and policies. The tax rate may be adjusted according to changes in different regions and policies.

in short, the tax rate of 9% is mainly applicable to catering, tourism, transportation, culture and entertainment, sports and fitness, service and other industries. However, the application of specific tax rates may vary according to regions and policies.

according to China's tax law, the 9% tax rate is applicable to the preferential policies of some industries. Including but not limited to cultural and creative industries, energy conservation and environmental protection industries, new energy automobile industries, high-tech enterprises, etc. For cultural and creative industries, the condition of enjoying the 9% tax rate is that the main business of the enterprise is cultural and creative products or services, and it has been recognized by relevant departments. Energy conservation and environmental protection industry mainly refers to enterprises that produce and sell energy conservation and environmental protection products, and enterprises that meet relevant standards can enjoy the tax rate of 9%. In the new energy vehicle industry, enterprises that produce and sell new energy vehicles can enjoy 9% tax rate. High-tech enterprises mainly refer to enterprises with high-tech enterprise recognition conditions, and enterprises that meet the relevant conditions can also enjoy the 9% tax rate. In a word, the preferential policies under the 9% tax rate mainly involve cultural and creative industries, energy-saving and environmental protection industries, new energy automobile industries and high-tech enterprises.

Legal basis:

Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Revised in 219): Chapter IV Tax Preferences Article 91 Where a non-resident enterprise obtains the income specified in Item (5) of Article 27 of the Enterprise Income Tax Law, the enterprise income tax shall be levied at a reduced rate of 1%. The following income can be exempted from enterprise income tax: (1) interest income from loans provided by foreign governments to the government of China; (2) interest income from preferential loans provided by international financial organizations to the government of China and resident enterprises; (three) other income approved by the State Council.