New Shanghai Corporate Tax Rate 2007

Other services include:

Architectural design, model design, production, landscape design, construction supervision; exhibition exhibition, conference and etiquette service; freight forwarding; intellectual property agency, trademark agency; talent service, career intermediary service, education and training; accounting, auditing, evaluation, agency bookkeeping; intermediary and information services, etc.

The trade includes:

   接稅務部門通知，2007年開始，企業所得稅計征方式和稅率有所調整，營業稅不變。調整后服務行業的稅率見上表。該調整針對整個上海市。對服務行業而言，主要變化表現在：

1, the corporate income tax in the construction, decoration and installation industries is higher than the original tax rate, and the consulting service industry and advertising industry have been reduced to varying degrees.

2, enterprise income tax still implements 2 preferential tax rates. For these industries, the turnover is below 300 thousand: 1.8%, 30-100: 2.7%.

3, personal income tax audit collection, shareholder dividends according to 20% personal income tax.

4, business, other goods sales of 430 thousand -143 million for 1.89%; 430 thousand less than 1.26%; 143 or more 2.31%.

Note: 1, the financial support policy and support ratio of the Development Zone remain unchanged.

2, the above statement is a simplified explanation for the service industry. The specific content and other industry adjustment contents are based on official documents.

Remarks: the above tax rate table is for reference only. If there is any mistake, the actual implementation of the tax authority shall prevail.

For tax rate problems, you can consult the hotline: 021-61039558.68