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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:
接税务部门通知，2007年开始，企业所得税计征方式和税率有所调整，营业税不变。调整后服务行业的税率见上表。该调整针对整个上海市。对服务行业而言，主要变化表现在： 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

纳税大户个性VIP服务：年税收在10万以上的企业：1、提供专业财税分析,为企业量身定制最佳财税方案,为税收大户提供专业的个案代理服务。 2、对税大户，手续简便，后续服务（纳税、申报、购买发票）均可个案特办,咨询热线：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	-