(1) Accommodation industry (including all kinds of hotels and guest houses, etc.). ) 3% of operating income (including conference room income) is taxed.
(2) The catering industry is taxed at 10% of the payable business tax.
(3) Service industries (including beauty salons, medical and health care services, bathing, photography, leisure and fitness, Internet cafes, tea drinks, cultural and entertainment industries and intermediaries) are subject to business tax of 5% of the taxable amount.
(4) The advertising industry is taxed at 1% of the advertising revenue.
(5) Electricity, postal services, telecommunications, railways and other information transmission services are taxed at 0. 1% of operating income.
(6) In the mining industry (including coal, gold mine, iron ore and bauxite), according to the principle of "whoever develops, protects, destroys, recycles, benefits and compensates", the enterprise will levy 1 ton for every production and sales.
(seven) tobacco production and processing enterprises shall be taxed at 0.35% of the tax payable, and cigarette wholesale enterprises shall be taxed at 0. 1% of their operating income.
(8) Real estate development enterprises (including construction and installation enterprises) shall be assessed at 0. 15% of the project cost.
(9) Units or individuals engaged in oil sales shall be taxed at 5% of each unit's income according to the storage level of value-added tax.
Extended data:
The main use direction of the price adjustment fund is to give appropriate compensation to producers, operators or consumers related to the main necessities of life when implementing price control measures. Support the production, circulation, storage and transportation of agricultural and livestock products and major non-staple foods, and prevent the prices of non-staple foods and other agricultural products from skyrocketing and plunging. Natural disaster relief.
Especially in the event of catastrophic floods, earthquakes and epidemics, it is used for emergency organization and transportation of people's daily necessities, disaster relief materials and epidemic prevention materials. Use the price adjustment fund to provide subsidies for agricultural means of production to enterprises or directly to farmers.
Price information service. Use the price adjustment fund to support price monitoring and information release, and provide free price information to consumers, operators and producers.
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