Second, property tax.

(1) Based on the original value of the attribute.

Taxable amount = original value of the property ×( 1- 10% or 30%)× tax rate (1.2%)

(2) Based on real estate rental income.

Taxable amount = real estate rental income × tax rate (12%)

Three. business income tax

The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.

Four: value-added tax

At present, the tax rates applicable to ordinary taxpayers are: 13%, 9%[6], 6%, 0% and so on.

The tax rate of 13% applies.

Selling goods or providing processing, repair and replacement services and importing goods. [4] Providing tangible movable property leasing services. [9]

9% tax rate applies.

Provide transportation services.

Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications. [ 10]

The tax rate of 6% applies.

Provide modern service industry services (except tangible movable property leasing services).

0% tax rate applies.

Export commodities and other special businesses.

Verb (abbreviation for verb) Surcharge 3%