Taxable Items and Tax Rates
来源:区党政信息中心   作者:区党政信息中心   点击数:221   日期:2008-04-14   字体:【

(1)Business tax:

  The taxable items, tax rate schedule of business tax
   The tax rates zone of taxable items
   1. Transportation industry: land transportation, waterway transportation, air transportation, pipeline transportation, loading, unloading, and carrying
3%
   2 .Construction Industry: construction, installation, repair, decoration and other project
 3%
   3 .Finance and Insurance Industries
5%
   4 .Post & telecommunications
3%
   5 .Culture and sports  
3%
   6 .Entertainment industry:: the Karaoke bar, the dancing hall, the dancing hall of Karaoke disc, the music cafe, billiards, golf, the bowling game, the amusement
5%~20%
   7. Service industry: factorage, hotel industry, catering industry, tourism, storage industry, leasing industry
, advertising and other service 5%
   8 .Transfer of intangible assets: transfer of land use right, transfer of patent, transfer of non-patent technology, transfer of right of trade mark, transfer of copyright, transfer of goodwill
5%
   9 .Sale of fixed assets: sale of buildings and their attached facilities 5%

(2)Enterprise income tax:

1. The statutory rate of enterprise income tax is 33%, but if their annual taxable income is less than RMB30, 000(including RMB30,000), the enterprises are temporarily allowed a reduced tax rate of 18% in income tax; if their taxable income is from RMB30,000 to RMB100,000(including RMB100,000), the enterprises are temporarily allowed a reduced tax rate of 27% in income tax.
      2. If the main business of enterprises in Chongqing whose main business is the industrial projects encouraged by the state, and if their income from the main business in the same year accounts for over 70% in their gross income, these enterprises are allowed a reduced tax rate of 15% in income tax before the end of 2010.
    The formulas for computing the tax payable:

  The tax payable=the taxable income ??the tax rate

(3)The individual income tax:

1.Income from wages and salaries shall be taxed at progressive rates for the parts in excess of a specific amount of taxable income, and the tax rate ranges from 5% to 45% ((the ax rate schedule is attached behind).

The tax rate schedule of individual income (suitable for income from wages and salaries )
   progression  the taxable income of the month tax rate(%)
   1  no more than RMB500 5
   2  from RMB500 to RMB2000(including RMB2000) 10
   3  from RMB2000 to RMB5000(including RMB5000) 15
   4   from RMB5000 to RMB20000(including RMB20000) 20
   5   from RMB20000 to RMB40000(including RMB40000) 25
   6   from RMB40000 to RMB60000(including RMB60000) 30
   7  from RMB60000 to RMB80000(including RMB80000) 35
   8   from RMB80000 to RMB100000(including RMB100000) 40
   9   over RMB100000  45
   (Note:according to stipulation of Article 6 , Individual Income Tax Law of the People's Republic of China, the taxable income of the month in this schedule refers to that part in excess of 800 Yuan after a monthly deduction of 800 Yuan shall be allowed for expenses, or refers to the remaining sum after the monthly income from wages and salaries is deducted by the additional deduction for expenses.
 

    2.Income from production and business of individual industrialists and merchants and income from contracted or leased operation of enterprises or institutions shall be taxed at progressive rates ranging from 5% to 35%.
(the tax rate schedule is attached behind).

the tax rate schedule of individual income tax (suitable for income from production and business of individual industrialists and merchants and income from contracted or leased operation of enterprises or institutions)
   progression the annual taxable income the tax rate(%)
   1 no more 5000 Yuan 5
   2 from 5000 Yuan to 10000 Yuan(including 10000 Yuan) 10
   3 from 10000 Yuan to 30000Yuan (including 30000 Yuan) 20
   4 from 30000Yuan to 50000 Yuan (including 50000 Yuan) 30
   5 over 50000 Yuan 35
   (Note:according to stipulation of Article 268 , Individual Income Tax Law of the People's Republic of China, the annual taxable income in this schedule refers to the amount remaining from the gross income in a tax year after the costs, expenses and losses have been deducted
)
   3.Income from author's remuneration shall be taxed at a flat rate of 20% , the amount of tax payable however shall be reduced by 30%.

   4.Income from remuneration for personal service shall be taxed at a flat rate of 20%. If a specific payment of income from remuneration for personal service is excessively high, additional tax can be levied at a rate to be specifically determined by the State Council.
   5.Income from royalties, interest, dividends, bonuses, lease of property and transfer of property, as well as contingent income and other income shall be taxed at a flat rate of 20%.

  (4)City maintenance and construction tax:if the taxpayer lives in the urban district, the ta

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