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List Of Taxing Fees

2008/1/12 15:29:00 42355

List of taxing fees

A comparison of corporate value added tax, business tax and income tax levy

Unit of tax rate of limited liability company:%

The following form is a tax rate table, and the accounting enterprise is not applicable to this table.

New Shanghai corporate tax rate 2007

industry	Sales Tax	Corporate income tax [2007]	Individual income tax
consulting	5%	3.3%	declare
Advertising
Other service industries
Building, decoration and installation	3%
Catering	5%
logistics	3%	Audit collection
Trade, other goods	17% votes increase 4%	1.26%, 1.89%, 2.31%, third gear.
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(wù)部門通知，2007年開始，企業(yè)所得稅計(jì)征方式和稅率有所調(diào)整，營(yíng)業(yè)稅不變。調(diào)整后服務(wù)行業(yè)的稅率見(jiàn)上表。該調(diào)整針對(duì)整個(gè)上海市。對(duì)服務(wù)行業(yè)而言，主要變化表現(xiàn)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

納稅大戶個(gè)性VIP服務(wù)：年稅收在10萬(wàn)以上的企業(yè)：1、提供專業(yè)財(cái)稅分析,為企業(yè)量身定制最佳財(cái)稅方案,為稅收大戶提供專業(yè)的個(gè)案代理服務(wù)。 2、對(duì)稅大戶，手續(xù)簡(jiǎn)便，后續(xù)服務(wù)（納稅、申報(bào)、購(gòu)買發(fā)票）均可個(gè)案特辦,咨詢熱線：021-61039568 翁先生

industry	Types of enterprises	Turnover tax		Levy rate stipulated by Municipal Taxation Bureau			Remarks
industry	Types of enterprises	Value added tax	Sales Tax	Corporate income tax	Individual income tax	Total	Remarks
Industry	Product production type	Seventeen	-	One	Year end stock 20%	One point two	Industrial production, industrial processing, automobile repair, repair and repair: Small scale VAT 6% Trading enterprises (yellow sand, gravel, lime, brick, cement, timber, steel ), trade (general cargo and other): Small scale VAT 4% Advertising: In addition, the cost of social construction is 4%. Managing video games: 8% firms 1.6% Remarks: the above tax rate table is for reference only. If there is any mistake, the actual implementation of the tax authority shall prevail.
	Repair, repair and processing type	Seventeen	-	One point five	Year end stock 20%	One point eight
	Vehicle repair	Seventeen	-	Three	Year end stock 20%	Three point six
business	General business type	Seventeen	-	Zero point five	Year end stock 20%	Zero point six
business	Building materials business type	Seventeen	-	Zero point two five	Year end stock 20%	Zero point three
Service industry	Advertising	-	Five	3.3%	Year end stock 20%	Four point two
	consulting	-	Five	3.3%	Year end stock 20%	Six
	Catering	-	Five	3.3%	Year end stock 20%	Three point six
	Other service industries	-