1. Urban construction tax and education surcharge
1. Features: earmarking; Beneficial tax; Additional tax; Design the tax rate according to the scale; Wide range.
2. Function: Supplementing urban construction funds; Restrictive factions; Mobilize local authorities; Convenient tax sharing.
3. Tax Item: City; County/town+other areas where three taxes are levied.
4. Taxpayer: 1, domestic capital; 2. Foreign investment; 3, individual traders and individuals in the market to pay value-added tax, determined by the province.
5. Tax rate: 7% in cities; 5% for county and township railways/65438+0% for other regions.
6. Tax basis: The amount of the three taxes paid, excluding late fees, is not levied, but the export is exempt from value-added tax.
7. Direct tax reduction or exemption: 1, without import tax; 2, the export does not retreat; 3. No refund after the first levy; 4, in line with the refund policy.
8. Industry tax reduction and exemption: 1, the first phase of oil reserve base; 2. Investor Protection Fund Company; 3. Three Gorges Project from 2004 to 2009; 4. Revocation of financial institutions.
9. Tax reduction or exemption for charity: 1. Newly-established retail commercial enterprises that employ 30% of laid-off workers (same as retired soldiers) and sign contracts for more than 1 year shall be exempted for 3 years; 2. Laid-off workers (ex-soldiers) who are self-employed in building entertainment advertisements outside Mulberry Garden are exempted for 3 years; 3. If a new advertising service enterprise other than Samba recruits 30% retired soldiers and signs a contract for more than 1 year, it will be exempted for 3 years.
10. Obligation time: VAT and consumption tax.
1 1. Tax location: VAT and consumption tax.
12. Special circumstances (1): The freight forwarder issues invoices, and the tax refund is reduced at the rate of 7% at the beginning.
13. Special circumstances (2): education surcharge 3%, the difference is: 1, and the three items of export tax reduction and exemption can be refunded; 2. There is no oil and Three Gorges Project in the industry relief.
Second, the resource tax
1. Features: only specific resources, beneficiary tax, differential income tax, quantitative collection, universal.
2. Function: adjust the differential income of resources, rational development, tax leverage and fiscal revenue.
3. Tax items: crude oil, natural gas, raw coal, other nonferrous, ferrous and nonferrous metal ores, solid and liquid salts.
Taxpayer: 1. The unit that purchases untaxed mineral products is the withholding agent; 2, mining, production or acquisition of a single link.
5. Tax rate: according to the quantity and range (not specified, it will fluctuate within 30% of the provincial government), iron ore will be reduced by 40%, and iron ore from metallurgical independent mines will be reduced by 60%.
6. Tax basis: direct sales quantity/self-use quantity or output * unit fixed tax.
7. Direct tax reduction and exemption: 1, and refined oil/natural gas of processed products such as coal mine/coal washing is not levied; 2. Concentrate form without collecting selected by-products.
8. Industry tax relief: None.
9. Tax relief for charity: 1. Tax items are not high or low; 2. Transferred coal can be converted into raw coal according to the comprehensive recovery rate; 3. The raw ore concentrate can be converted into raw ore according to the dressing ratio; 4. The amount of thick, high and thin oil is determined by the amount of thin oil; 5. If solid salt is processed with liquid salt, the liquid salt tax consumed by outsourcing can be deducted.
10. Obligation time: 1. Installment payment according to the contract date; 2. The advance payment shall be subject to the date of issuance; 3. Others are receipts or vouchers of the same day; 4. Transfer to personal use; 5. The withholding has been paid.
1 1. Tax place: 1. Mining or production sites; 2. Withholding is the place of purchase.
12. Special circumstances (1): withholding income tax rate: 1. Independent mines and associated mines with the same acquisition rate are subject to the unit tax rate; 2. Others shall be subject to the tax rate of the place of acquisition.
Third, vehicle purchase tax.
1. Features: scope, single link/special central tax/price, and no transfer of tax burden.
2. Role: Raise assets/standardize government behavior/adjust income gap/crack down on smuggling.
3. Tax items: automobiles/motorcycles/trams/trailers/agricultural vehicles.
Taxpayer: Units and individuals who purchase/import/accept gifts/produce their own products/win prizes/use them for other purposes in China.
5. Tax rate:10%; If the goods are returned due to quality reasons, the refund will be made after deducting 1 0% every 1 year from the date of declaration, and the full refund will be made if it is less than1year.
6. Tax basis: basically the same as value-added tax, it depends on who issues the invoice, and no acquisition management fee is levied.
7. Direct tax reduction or exemption: tricycles are not collected from1.04/11; 2. Non-transport vehicles with fixed devices are exempt from tax.
8. Industry tax reduction and exemption: 1. Vehicles used by embassies and diplomats in China; 2 vehicles included in the military equipment plan; 3. Special vehicles such as flood control and fire command.
9. Tax relief for charity: 1. Returned students buy 1 domestic cars in cash for their own use; 2. Automobiles for foreign experts who have settled for a long time 1 vehicle; 3. Re-declaration of chassis replacement; 4. The used tax-free late payment fee is calculated from the date of registration/60 days after leaving the factory, and it is calculated for more than 3 years or without certificate.
10. Obligation time: within 60 days from the purchase invoice/other acquisition date/import declaration date in the pre-licensing link.
1 1. Tax place: 1. Vehicle registration place; 2. Not registered in this location.
12. Special case (1): the minimum taxable value has no purchase price or the purchase price is low.
13. Special case (2): second-hand car tax = lowest price *[ 1- (year of use/specified year) ]* 10%, minus the paid amount, the overpaid part will not be refunded.
Four. operation tax of vehicle and ship
1. Features: property tax/wide scope/strong liquidity of tax sources/taxpayers are mostly individuals.
2. Role: Raise assets/strengthen vehicle and vessel management/adjust wealth distribution.
3. Tax items: vehicles and vessels registered in the vehicle and vessel management department, including those operating in internal places but registered.
Taxpayer: the owner or manager of a vehicle or ship.
5. Tax rate: 60-660/ car for passenger trams, 0/6-120 dwt for special trucks, 24- 120 dwt for three-wheeled low-speed trucks, 36- 180/ car for motorcycles and 3-6/ net ton for ships.
6. Tax basis: according to the quantity, the horsepower of tugboat is 2 = 1 ton, and the ship
7. Direct tax reduction or exemption: 1. Non-motorized boats (excluding non-motorized barges; 2. Agricultural tractors; 3. Fishing/aquaculture vessels; 4. Ships that have paid tonnage tax.
8. Industry tax reduction and exemption: 1. Special vehicles and boats for the army/armed police; 2. Public security/safety supervision/prisons/reeducation through labor/courts/procuratorates and other police vehicles and boats.
9. Tax relief for charity: 1. Travel for personal use by embassies and diplomats in China; 2. Regular tax reduction and exemption for urban and rural public transport vehicles and vessels shall be determined by the provincial government; 3. Vehicles with mantissa less than 0.5 tons shall be calculated as 0.5 tons, and vehicles with mantissa greater than 1 ton shall be calculated as 1 ton.
10. Obligation time: the month of registration, the month of unregistered invoice and other taxes; Declare and pay taxes annually, and the specific time limit shall be stipulated by the provincial level.
1 1. Tax payment place: it is determined at the provincial level according to the actual situation, and registered in the provinces.
12. Special circumstances (1): If the duty-paid vehicle is stolen/scrapped/lost, or the tax for the remaining months of the current year is refunded, but the change is not refunded or collected.
13. Special circumstances (2): new purchase or short term = quantity * annual tax amount * taxable month/12; If it is not paid, it will be paid back in 2006, and the 0.5% late payment fee will be calculated from the day after the deadline of compulsory insurance.
Verb (abbreviation for verb) tariff
1. Features: inbound and outbound goods and articles/single-link extra tax/foreign-related.
2. Role: Import/export/transit tax by object; It is divided into specific tax/ad valorem tax/compound tax/selective tax/sliding duties according to standards, ordinary tax/preferential tax/differential tax according to nature, and non-barrier tax according to protection.
3. Tax heading: Harmonized Commodity Description and Coding System: 2 1 category, 97 chapters, the first 2 chapters, the first 4 headings, 56 subheadings, 8 digits * * *; Exports only need a small amount of resources.
Taxpayer: consignee of imported goods/consignor of exported goods/owner of inbound and outbound articles.
5. Tax rate: import: most-favored-nation/agreement/preferential treatment/ordinary/quota/provisional tax rate, etc. , divided into four columns according to the application; Export: the provisional tax rate for 23 commodities is 0-20%, 16 commodities is 0, 6 commodities are below 1%, and only 20 commodities are real goods; According to the date of import and export, first declare according to the date of entry, and then lease by stages according to the original import.
6. Tax basis: duty-paid price =CIF* middle price, CIF=(FOB+ transportation) /( 1+ insurance rate), CFR=FOB+ freight.
7. Direct tax reduction or exemption: 1. Tax 50 yuan/worthless samples/foreign gifts/losses before release/transportation necessities; 2. Resume non-commercial transportation such as exhibitions and performances within half a year; 3. 1 year shipment/replacement/return/customs clearance due to quality reasons; 4 schools or scientific research institutions do not produce scientific and educational supplies that are directly put into use in China; 5. Imported products such as rehabilitation institutions for the disabled that are not produced in China; 6. Materials donated to charitable organizations or the government for direct poverty alleviation.
8. Industry tax reduction and exemption: 1. Oil and gas exploitation imports/partial textile exports/fruits imported from Taiwan Province Province;
2. Designate imported equipment/border trade/bonded zone/export processing zone; 3. 2%/3,000 of the imported equipment/scraps in processing compensation trade are sold domestically; 4. Feed for feed processing shall be tax-free according to the re-export quantity/duty-free for finished products/duty-free for leftover materials and added products of 2%/5000.
9. Tax relief for charity: 1. Import transaction price rises: 2. Commissions and brokerage fees other than purchase commissions borne by the buyer; 3. Comprehensive container charges; 4, packaging materials and services, materials and parts provided by the buyer; 5. Tools; 6. Consumable materials; 7 engineering design, etc. , related to the buyer's payment; 8. Royalty (technology/trademark/works/sales, etc. ) constitutes the conditions for sales, and the seller obtains income after importing from the buyer; 9. Items marked separately are not included in CIF: installation and maintenance fees, loading and unloading freight insurance fees, customs duties and taxes, domestic copying fees, domestic and foreign technical training fees and overseas inspection fees, and special interest fees for certification after the warranty period of import; The export price does not include the commission stipulated to be borne by the seller.
10. Obligation time: within 4 days of import declaration 14 days/24 hours before loading in the export supervision zone, within 0/5 days from the date of filling out the payment letter 1 year/3 years for other errors.
1 1. place of tax payment: standard of origin 1) completely one-country production standard (2) substantially change the standard, change the four-digit tax number/list the degree of processing/ad valorem percentage method.
12. Special case (1): domestic sales: raw materials are processed at the original import price, raw materials are processed at the same price in the bonded area, and scraps are processed at the domestic sales price; The import freight is uncertain. The insurance premium is (goods price+freight) *0.3%, and the price of Tiegong Port is 1%.
13. Special circumstances (2): Special import price: repair and processing fee of overseas repair and processing goods+material fee+transportation insurance fee, rent+lease import interest, original import price *[ 1- actual import month/(supervision period, 15 days or more, 65438+.
Intransitive verb land value-added tax
1. Features: VAT on real estate transfer/wide range/deduction evaluation method/progressive rate/each time.
2. Role: Strengthen macro-control/curb speculation/standardize income distribution.
3. Tax items: the paid transfer of the right to use state-owned land used by development enterprises for welfare/investment and the value-added of buildings above ground are regarded as sales, and no transfer/gratuity is levied.
4. Taxpayer: the transferor, but the investment/cooperative self-occupied housing/merger that does not involve real estate enterprises is temporarily exempted.
5. Tax rate: value-added amount/deduction item = value-added rate * 100%≤50%, and 30% is a quick deduction coefficient of 0%; 50- 100%, press 40, and deduct 5%; 100-200%, press 50, deduct15%; & gt200%, press 60, and deduct 35%.
6. Tax basis: tax amount = (income-deduction items) * applicable tax rate-deduction items * quick deduction coefficient.
7. Direct tax reduction or exemption: 1. Ordinary standard houses are built and sold, and the added value is less than or equal to 20%, but it is not accounted for separately; 2. It has been requisitioned and recovered by the government; 3. Old houses are transformed into low-rent housing/affordable housing, with an added value of ≤20%.
8. Industry tax reduction and exemption: 1. Individual ordinary housing tax exemption; Non-ordinary housing shall be exempted for ≥5 years, and halved for 3-5 years; From 2008/11/everyone is free of charge; 2. Signed before1994/11,but transferred for more than 7 years; 3. Exempt from personal exchange and levy corporate exchange.
9. Tax reduction or exemption for charity: deduction point: 1. Deduction of land price for new house+development cost (including deed tax and income from transferable supporting facilities)+development cost [= interest (with proof, ≤ loan interest rate for the same period, excluding overdue and liquidated damages)+(land price fee+cost) *5% or = (land price fee). 2. Deduct the land transfer fee from the old house+appraisal price (= replacement cost * newness rate)+transfer tax (excluding house purchase deed tax).
10. Obligation time: pre-application for transfer or pre-sale in stages according to the contract before one-time payment registration, and then liquidation; Within 7 days after the signing of the contract (the development company can report on schedule).
1 1. taxpayer's location: the location of the property, that is, the location.
12. Special circumstances (1): Income includes all income, including 1. Fees charged on behalf of the government can also be deducted, but the base is not included when 20% is deducted; 2. Exclude or deduct separate collection.
13. Special circumstances (2): liquidation of development enterprises: land that has been completed and sold out/unfinished but has been sold/transferred as a whole; Tax needs to be liquidated: 85% of it has been transferred or reserved for personal use/the license expires in 3 years/the tax is cancelled/others.
Seven, urban land use tax
1. Features: The behavior/object of land occupation is land/limited scope/difference scope.
2. Function: reasonably save land/adjust the differential income of land/collect financial funds extensively.
3. Tax item: land in industrial and mining areas of urban counties and towns.
Taxpayer: units and individuals with land use rights/actual users with unclear ownership/* * * all parties.
5. Tax rate: big cities with more than 500,000 people 1.5-30 yuan; Medium-sized cities with 200,000-500,000 people 1.2-24 yuan; Small city 0.9- 18 yuan; County industrial and mining area 0.6- 12 yuan (adjusted as appropriate).
6. Tax basis: actual land occupied area (decimeter average).
7. Direct tax reduction or exemption: 1. Organs/people's organizations/military purposes; 2. Financial allocation for private use of institutions; 3. The temple park is for personal use; 4. Public land such as street square greening; 5. Open mountains and fill the sea.
8. Industry tax reduction and exemption: 1. Direct agricultural production sites; 2. Railway/People's Bank of China/China Storage/PetroChina/Forestry/Yanchang Mine/Mine/Electric Power/Water Conservancy/Nuclear Corporation/CNOOC/Port/Civil Aviation; 3. The first phase of the oil reserve base project.
9. Charity tax relief: 1. Self-use of pension institutions; 2. In 2006-08, the logistics entities of colleges and universities occupied themselves; 3. Land for low-rent housing/affordable housing; 4. Land for nuclear power plants other than living and office (half of the capital construction period); 5. National self-use reserve in 2006-08; 6. Self-use natural forest protection projects; 7. Residential heating production sites; 8. Land for reeducation through labor.
10. Compulsory time: from the month after the new purchase/registration/lease purchase/requisition of non-cultivated land/self-use delivery; The requisition of newly requisitioned cultivated land began on 1 year.
1 1. Taxpayer's location: the land will be collected by stages, and the land will be collected by month, quarter, half a year or year.
12. Special circumstances (1): land for safety precautions/wasteland and lake in the enterprise/original site that is no longer used after relocation.
13. Special circumstances (2): individual houses and residences/welfare factories/schools run by collectives or individuals/large-scale support projects/farmers' markets, etc. Determined by the provincial level.
Eight. wealth tax
1. Features: personal property tax/urban business premises/differentiated business model tax.
2. Role: increase local income/adjust wealth distribution/strengthen housing management.
3. Tax item: commercial housing in industrial and mining areas of urban counties and towns, excluding independent buildings.
Taxpayer: property owner/mortgagee/custodian or user, foreign capital and foreigners do not pay.
5. Tax rate: residual value of the property 1.2% or rent12%; Before March 2008, 1, individuals rented 4% first and then 4% for no purpose; Enterprises, etc. Rent it to individuals at the market price of 4%.
6. Tax basis: tax = rental income * 12% or = original price *( 1- deduction ratio) * 1.2%.
7. Direct tax reduction or exemption: 1. Organs/people's organizations/military purposes; 2. Financial allocation for private use of institutions; 3. The temple park is for personal use; 4. Personal non-business use; 5. Pre-sale development of commercial housing.
8. Industry tax reduction and exemption: 1. On-site temporary housing; 2. Stop using it for half a year during the overhaul; 3. Postal services are separated outside the town; 4. Railway enterprises use for their own use; 5. Self-use; 6. Natural forest protection project.
9. Charity tax relief: 1. Schools, hospitals, etc. For personal use; 2. Idle lease/destruction of troops; 3. Self-use of institutions for the elderly; 4. Public housing/low-rent housing; 5. Student apartments/university logistics entities for their own use; Before 6.08/ 12/3 1, the state reserved and enterprises engaged in reserved commodities used them for their own use.
10. Obligation time: from the month when the original lease is used before operation/acceptance, and from the month after self-built completion/entrusted acceptance/lease/purchase of new delivery/purchase registration.
1 1. tax payment place: at the location of the property, it is levied annually and paid in installments, usually quarterly or semi-annually.
12. Special circumstances (1): financial leasing rate1.2%; Dividends for investment in joint ventures * * * Those who take risks 1.2%, those who do not take risks 12%.
13. special case (2): the original price of the property includes inseparable accessories and supporting equipment, such as heating, cooling and ventilation, etc., the replacement cost is included, and perishable spare parts are not included.
Nine. stamp tax
1. Features: There are both vouchers and behavioral taxes/wide range/low tax rate and light tax burden/self-completion.
2. Role: collect money/publicize the legal system/cultivate tax payment/safeguard foreign rights and interests/supervise others.
3. Tax item: economic contract/property right transfer document/business account book/right/license/other.
Taxpayer: the parties to the contract; Bookkeeper; According to the parties; Recipient; Users; Not including guarantors and witnesses.
5. Tax rate: 1‰: lease/storage/insurance/securities; 0.5‰: processing/survey/transportation/property right/capital; 0.3‰: purchase and sale/construction/technology; 0.05‰: borrowing; 5 yuan/Ben: Others.
6. Tax basis: the share contained in the voucher or the number of vouchers; 5 yuan is not measured first, and then it is supplemented.
7. Direct tax reduction or exemption: 1. Copies and transcripts of vouchers; 2. Interest-free discount loan contract; 3. Free transfer of state-owned shares listed in the restructuring of state-owned enterprises; 4. Property right transfer contract and change of execution subject.
8. Industry tax reduction and exemption: 1. Military materials, relief materials/new temporary pipeline transportation; 2.99/11separation of funds before and after; 3. Investor Protection Fund Company; 4. The first phase of the oil reserve base project.
9. Charity tax relief: 1. Books donated to government welfare schools; 2. Designate purchasing departments and village committees or farmers to purchase agricultural products; 3. Personal rental contract of real estate management department; 4. Foreign preferential loan contracts; 5. Investors buy and sell closed-end funds; 6 involving low-cost housing management units and buyers.
10. Obligation time: when the book is established or received, when foreign countries enter the country; Saved for 10 years.
1 1. tax payment place: pay taxes on the spot, and the national order meeting will return the money.
12. Special circumstances (1): power supply contract between power grid and users/contract between enterprises and competent authorities/legal accounting audit consultation.
13. exception (2): the market price/foreign exchange price on the book date is not indicated; From high undifferentiated; 1angle
X deed tax
1. Features: Property transfer tax/paid by buyers of land and houses.
2. Role: increase local income/protect legal property rights/adjust wealth distribution.
3. Tax items: assignment/transfer of land use rights and house sales; Debt repayment/exchange/investment/gift/discount/renovation.
Taxpayer: a unit or individual that owns land or houses.
5. Tax rate: 3%-5%, determined by the provincial level; Individuals who purchase less than 90 square meters for the first time will be charged111from 2008.
6. Tax basis: transaction price/market price/appraisal price/benchmark land price.
7. Direct tax reduction or exemption: 1. Organs/institutions/organizations/military purposes; 2. The wasteland is used for agriculture; 3. Embassies and diplomats in China; 4. The state-owned holding company invests in the newly established 85% equity company.
8. Industry tax reduction and exemption: 1. The first phase of the oil reserve base project; 2. The purchased public housing is fully owned after paying the land transfer fee; 3. Post-bankruptcy reorganization/merger/separation/reorganization transfer/creditor acceptance.
9. Tax relief for charity: 1. Urban workers purchase public housing for the first time/ordinary housing raised or purchased by the unit for the first time; 2. Force majeure repurchase can be reduced or exempted; 3. Re-purchase within the scope of demolition compensation; 4. Units that purchase low-rent housing/affordable housing; 5. Individual purchase of ordinary housing will be halved.
10. Obligation time: the date when the land and house ownership transfer contract (or other contract documents) is signed, and it shall be declared within 10 from the date when the obligation occurs.
1 1. Tax payment place: where the land and house are located.
12. Special circumstances (1): If the exchange value of the house is equal, it will not be paid, and the excess will be paid to the payer.
13. Special circumstances (2): If the ancillary facilities are not transferred separately, they will be transferred together with the land or house at the total price; Substantial transfer, no certificate.
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