the taxes and fees paid by the service industry mainly include business tax, urban maintenance and construction tax, education surcharge, enterprise income tax, personal income tax, property tax, land use tax, travel tax and stamp duty.
1. Business tax
Service industry refers to the business of providing services to the society by using equipment, tools, places, information or skills. The tax rate is 5%.
the scope of collection of this tax item includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.
II. Urban maintenance and construction tax
The tax basis is the tax amount of value-added tax, consumption tax and business tax actually paid by taxpayers. If the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; Where the taxpayer is located outside the city, county or town, the tax rate is 1%;
iii. education surcharge and local education surcharge
The tax basis is the tax amount of business tax actually paid by taxpayers. The additional rate is 3%. The local education surcharge is based on the actual value-added tax, consumption tax and business tax, and is levied at 1%.
fourth, the property tax.
the property tax is calculated on the basis of the original value of the property, and the tax rate is 1.2%. The calculation formula is: annual tax payable = original value of the property (assessed value) *(1-31%)*1.2%. If the property is rented, the tax rate is 1.2%.
V. Land use tax
The tax standard of land use tax implemented in Suqian since October 1, 2117:
1. The annual tax standard of land use tax per square meter of urban occupied land is: 6.11 yuan for first-class land, 4.11 yuan for second-class land, 3.11 yuan for third-class land and 2.11 yuan for fourth-class land; The annual tax standard of land use tax per square meter occupied by three counties is: 3.11 yuan for the first-class land, 2.11 yuan for the second-class land in 2.5 yuan and 3.11 yuan for the third-class land.