1, Mining 10%;
2, Manufacturing 10%;
3, Electricity, heat, gas and water production and supply 10%;
4, Construction 7%;
5, Wholesale and retail trade 6%;
6, Transportation, storage and postal services 6% ;
7, Accommodation and Food Services 5%;
8, Information Transmission, Software and Information Technology Services 5%;
9, Finance 5%;
10, Real Estate 12%;
11, Rental and Business Services 5%;
12, Scientific Research and Technology Services 5%;
13, water, environment and public **** facilities management industry 5%;
14, residential services, repair and other services 6%;
15, education Tax exemption;
16, health and social work Tax exemption;
17, culture, sports and entertainment Tax exemption.
The tax burden rate is the ratio between the economic profit remaining after a business or individual pays taxes and its tax contribution. The size of the tax burden rate reflects the leniency or strictness of a country or region's tax policy. The higher the tax burden rate, the higher the tax contribution of the taxpayer, which may reduce the economic returns and investment willingness of the taxpayer, and have certain negative impacts on economic development. On the contrary, the lower the tax burden rate, the lower the tax contribution of taxpayers, which may increase taxpayers' economic returns and willingness to invest and have some positive impact on economic development. Therefore, the tax burden rate is an important economic policy indicator, which is of great significance in promoting economic growth, optimizing industrial structure, and improving the competitiveness of enterprises and individuals.
In summary, the tax burden rate may vary according to specific industries and tax types, and the above data is for reference only. Specific tax policies are subject to the latest policies issued by local tax authorities or officials.
Legal basis:
Article 28 of the Law of the People's Republic of China on the Administration of Tax Collection
The tax authorities collect taxes in accordance with the provisions of the laws and administrative regulations, and shall not open, suspend, overcharge, undercharge, advance, defer or apportion taxes in violation of the provisions of the laws and administrative regulations.
The taxable amount of agricultural tax is authorized in accordance with the provisions of laws and administrative regulations.
Article 54 of the Law of the People's Republic of China on Enterprise Income Tax
Enterprise income tax shall be prepaid in monthly or quarterly installments. Enterprises shall, within fifteen days from the end of a month or quarter, submit to the tax authorities a tax return for prepayment of enterprise income tax and make prepayment of tax. Enterprises shall submit annual enterprise income tax returns to the tax authorities within five months from the end of the year, and remit and settle the tax payable and refundable. Enterprises in the submission of enterprise income tax returns, should be in accordance with the provisions of the attached financial accounting reports and other relevant information.