 |
|
| Major Tax Policies |
| Business Tax |
Business Tax Rate Chart
| Item |
Incidence of Taxation |
Tax Rate |
| Transportation Industry |
Land, Water, Air, Pipeline Transportation, Loading & Unloading |
3% |
| Construction Industry |
Construction, Installation, Repairing & Maintenance, Decoration and Other Engineering Works |
3% |
| Post and Telecommunication |
|
3% |
| Culture & Sports |
|
3% |
| Finance & Insurance |
|
5% |
| Service Industry |
Factorage, Hotel, Catering, Tourism, Warehousing, Leasing, Advertising and Other Service |
5% |
| Transfer of Intangible Assets |
Transfer of Land Use Right, Exclusive Right, Non-Patent Right, Trademark, Copyright, Commercial Prestige |
5% |
| Sale of Fixed Assets |
Sales of Buildings and Other Attachments to the Land |
5% |
| Entertainment Industry |
Song and Dance Hall, Karaoke, Music Saloon, Golf, Bowling, Billiard, Recreation and Bars |
20% |
|
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