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Taxable Items and Tax Rates

(1)Business tax:

   The taxable items, tax rate schedule of business tax
   The tax rates zone of taxable items
   1. Transportation industry: land transportation, w
aterway transportation, air transportation, pipeline transportation, loading, unloading, and carrying
3%
   2
.Construction Industry: construction, installation, repair, decoration and other project
 3%
   3
.Finance and Insurance Industries
5%
   4
.Post & telecommunications
3%
   5 .C
ulture and sports  
3%
   6 .Entertainment industry:: the
Karaoke bar, the dancing hall, the dancing hall of Karaoke disc, the music cafe, billiards, golf, the bowling game, the amusement
5%~20%
   7.
Service industry: factorage, hotel industry, catering industry, tourism, storage industry, leasing industry
, advertising and other service 5%
   8 .T
ransfer of intangible assets: transfer of land use right, transfer of patent, transfer of non-patent technology, transfer of right of trade mark, transfer of copyright, transfer of goodwill
5%
   9 .Sale
of fixed assets: sale of buildings and their attached facilities 5%

(2)Enterprise income tax:

1. The statutory rate of enterprise income tax is 33%, but if their annual taxable income is less than RMB30, 000(including RMB30,000), the enterprises are temporarily allowed a reduced tax rate of 18% in income tax; if their taxable income is from RMB30,000 to RMB100,000(including RMB100,000), the enterprises are temporarily allowed a reduced tax rate of 27% in income tax.
      2. If the main business of enterprises in Chongqing whose main business is the industrial projects encouraged by the state, and if their income from the main business in the same year accounts for over 70% in their gross income, these enterprises are allowed a reduced tax rate of 15% in income tax before the end of 2010.
    
The formulas for computing the tax payable:

  
The tax payable=the taxable income × the tax rate

(3)The individual income tax:

1.Income from wages and salaries shall be taxed at progressive rates for the parts in excess of a specific amount of taxable income, and the tax rate ranges from 5% to 45% ((the ax rate schedule is attached behind).

The tax rate schedule of individual income (suitable for income from wages and salaries )
   progression  the taxable income of the month tax rate(%)
   1  no more than RMB500 5
   2  from RMB500 to RMB2000(including RMB2000) 10
   3  from RMB2000 to RMB5000(including RMB5000) 15
   4   from RMB5000 to RMB20000(including RMB20000) 20
   5   from RMB20000 to RMB40000(including RMB40000) 25
   6   from RMB40000 to RMB60000(including RMB60000) 30
   7  from RMB60000 to RMB80000(including RMB80000) 35
   8   from RMB80000 to RMB100000(including RMB100000) 40
   9   over RMB100000  45
        (Note
:according to stipulation of Article 6 , Individual Income Tax Law of the People's Republic of China, the taxable income of the month in this schedule refers to that part in excess of 800 Yuan after a monthly deduction of 800 Yuan shall be allowed for expenses, or refers to the remaining sum after the monthly income from wages and salaries is deducted by the additional deduction for expenses.
 


    2.
Income from production and business of individual industrialists and merchants and income from contracted or leased operation of enterprises or institutions shall be taxed at progressive rates ranging from 5% to 35%.
(the tax rate schedule is attached behind).

the tax rate schedule of individual income tax (suitable for income from production and business of individual industrialists and merchants and income from contracted or leased operation of enterprises or institutions)
   progression the annual taxable income the tax rate(%)
   1 no more 5000 Yuan 5
   2 from 5000 Yuan to 10000 Yuan(including 10000 Yuan) 10
   3 from 10000 Yuan to 30000Yuan (including 30000 Yuan) 20
   4 from 30000Yuan to 50000 Yuan (including 50000 Yuan) 30
   5 over 50000 Yuan 35
   (Note
:according to stipulation of Article 268 , Individual Income Tax Law of the People's Republic of China, the annual taxable income in this schedule refers to the amount remaining from the gross income in a tax year after the costs, expenses and losses have been deducted
)
   3.
Income from author's remuneration shall be taxed at a flat rate of 20% , the amount of tax payable however shall be reduced by 30%.

   4.
Income from remuneration for personal service shall be taxed at a flat rate of 20%. If a specific payment of income from remuneration for personal service is excessively high, additional tax can be levied at a rate to be specifically determined by the State Council.
   5.
Income from royalties, interest, dividends, bonuses, lease of property and transfer of property, as well as contingent income and other income shall be taxed at a flat rate of 20%.

  (4)City maintenance and construction tax:if the taxpayer lives in the urban district, the tax rate is 7%;if the taxpayer lives in any county seat or township, the tax rate is 5%;if the taxpayer doesn't live in any urban district, county seat or township, the tax rate is 1%.

  (5)House property tax(for domestic investment enterprises):the rate of house property is1.2% if it is taxed according to the residual value the house property;the rate is 12% if it is taxed according to the rent of the house property.

  (6)The use tax of vehicles and ships:

1.Ships are taxed according to Schedule of Tax Amounts of Ships

Schedule of Tax Amounts of Ships

Types

Tax standards

Annual tax amounts

Notes

Motor ships

Less than150 tons
from 151 tons to 500 tons
from 501tons to 1500 tons
from 1501 tons to 3000 tons

from 3001 tons to 10000 tons

over 10001 tons

1.20Yuan/ton
 1.60Yuan/ton
2.20Yuan/ton
 3.20Yuan/ton
 4.20Yuan/ton
 5.00Yuan/ton

Taxed according the net tonnage

Taxed according the net tonnage

Taxed according the net tonnage

Taxed according the net tonnage

Taxed according the net tonnage

Taxed according the net tonnage

Non-powered ships

Less than 10 tons
from 11 to 50 tons
from 51 tons to 150 tons
from 151 tons to 300 tons
over 301 tons

0.60Yuan/ton
 0.80Yuan/ton
 1.00Yuan/ton
 1.20Yuan/ton
 1.40Yuan/ton

Taxed according to deadweight tonnage(DWT)
Taxed according to DWT

Taxed according to DWT

Taxed according to DWT

Taxed according to DWT

2.Vehicles are taxed by the governments of provinces, autonomous regions and municipality, in accordance with the zone stipulated by Schedule of Tax Amounts of Vehicles.

Schedule of Tax Amounts of Vehicles

Types

Items

Tax standards

Annual tax amounts

Notes

motor vehicles

buses
trucks
two-wheel motorbikes

three-wheel motorbikes

/one
/one net ton
/one
/one

From 60 Yuan to 320 Yuan
from 16Yuan to 60Yuan
from 20Yuan to 60Yuan
from 32Yuan to 80Yuan

Including tramcars

Non-powered vehicles

Driven by people
driven by animals
bikes

/one
/one
/one

From 1.20Yuan to 24Yuan
from 4 Yuan to 32 Yuan
from 2 Yuan to 4Yuan

Includingthree-wheel vehicles and other manpower vehicles

 

The Use Tax Amounts Schedule of Vehicles and Ships, Chongqing Municipality(for domestic investment enterprises and individuals)   

Types

Items

Tax standards

Annual tax amounts(Yuan)

Notes

Motor vehicles

buses

/one

Less than 15 seats

From 16—35 seats

Over 36 seats

100

150

200

trucks

/ton

Taxed according to the net tonnage

30

Trailers of cars are taxed at 70% discount in reference to trucks' tax amount; trailers of tractors at a 50% discount

Motorbikes

/ton

Two-wheel ones

Three-wheel ones

30

50

 

 

The Tax Amount Schedule of License Plates of Vehicles and Ships, Chongqing Municipality

(for foreign investment enterprises, foreign enterprises and individuals)   

 

Types

Items

Tax standards

Annual tax amount(Yuan)

Notes

Motor Vehicles

buses

/one

Less than 10 seats

From 11 to 30 seats

Over 31 seats

80

120

160

trucks

/ton

Taxed according to the net tonnage

40

motorbikes

/one

two-wheel ones

three-wheel ones

32

48

 

(7)City real estate tax:the real estate is taxed respectively according to the following standards and rates::
1.The house property is taxed according to the standard house price of the same year, the rate is 1%.
2.The land is taxed according to the standard land price of the same year, the rate is 1.5%.
3.If the standard house price and the standard land price are not easily decided in a city, the tax shall be temporarily paid according to the combination of the standard house price and the standard land price of the same year, and the rate is 1.5%.
4.If the standard house-land price is not easily decided, the tax shall be temporarily paid according to the rental price of house and land, and the rate is 15%.

(8)Resource Tax:

The Tax Items, Tax Amount Range Schedule of Resource Tax

 

The Tax Items, Tax Amount Range Schedule of Resource Tax


Tax Items

Tax Amount Range

1.Crude oil
2.Natural gas
3.Coal and char
4.Other nonmetal crude mines
5.Black metal crude mines
6.Colored metal crude mines
7.Salt
Solid salt
liquid salt

8—30Yuanton
2—15Yuan
kilostere
0
3—5Yuan
ton
0
5—20Yuan
ton or stere
2—30Yuan
ton
0
4—30Yuan
ton

10—60Yuan
ton
2—10Yuan
ton

 

(9) Stamp tax:

The Tax Items, Tax Rate Schedule of Stamp Tax

 

Tax Items

Scopes

Tax Rates

Taxpayers

Notes

1.contracts of purchasing and marketing

Including contracts of providing, purchasing in advance, purchasing, combination of purchasing and marketing, cooperation, swapping, barter trade, and so on

0.03% of the income from purchasing and marketing will be taxed as stamp tax

contractors

2.Contracts of processing

Including contracts of processing, order, remedying, repair, printing, advertising, surveying and mapping, testing, and so on

0.05% of the income from processing or undertaking will be taxed as stamp tax

contractors

3.contracts of investigation and design of construction projects

Including investigation and design contracts

0.05% of the income charged will be taxed as stamp tax

contractors

4. Project contracts of construction and installation

Including project contracts of construction and installation

0.03% of the income from the contract will be taxed as stamp tax

contractors

5. Contracts of lease of property 

Including lease of houses, ships, planes, motor bikes, machines, apparatuses, equipments, and so on

0.1% of the income from the lease will be taxed as stamp tax; the amount less than one Yuan is treated as one Yuan.

contractors

6. Contracts of
 cargo

transport

Including contracts of civil aviation, railway transport, waterway transport, inland waterway transport, highway transport, and combined transport

0.05% of the income from transport will be taxed as stamp tax.

contractors

If the voucher is used as the contract, the voucher will be imposed stamp tax as the contract is

7.Contracts of storage and safekeeping

Including contracts of storage and safekeeping

0.1% of the income from storage and safekeeping is taxed as stamp tax.

contractors

If the warehouse warrant or warrant is used as the contract, the warehouse warrant or warrant will be imposed stamp tax as the contract is.

8.contracts of loans

Loan contracts signed by both banks or other financial organizations and borrowers(not including inter-bank lending )

0.05% of the loan will be taxed as stamp tax.

contractors

If the voucher is used as the contract, the voucher will be imposed stamp tax as the contract is.

9.contracts of property insurance

Including insurance contracts of property, responsibility, guarantee, credit, and so on.

0.1% of the income from insurance premium will be taxed as stamp tax.

contractors

If the voucher is used as the contract, the voucher will be imposed stamp tax as the contract is.

10.Technology contracts

Including contracts of technology development, technology transfer, technical consultation, technical service, and so on.

0.03% of the amount contained in the contract will be taxed as stamp tax.

contractors

11.written evidence of transfer of property right

Including written evidence of transfer of property right, copyright, right to exclusive use of trademark, patent right, use right of know-how, and so on.

0.05% of the amount contained in the contract will be taxed as stamp tax.

contractors

12.Business account books

Account books for production and operation

The fund account book will be imposed stamp tax that is 0.05% of the total amount of both the original value of fixed asset and their current fund. Other account books will be imposed stamp tax according to pieces.

The person who set up the account books

13.Certificates of right or admission

Including certificate of house property right, license of industry and commerce business, trade mark registration certificate, patent right certificate, land use certificate, which all shall be issued by governmental functions

Every certificate will be imposed stamp tax of 5 Yuan.

accepters

 

(10)Land appreciation tax

Land appreciation tax shall adopt four level progressive rates as follows:
   
For that part of the appreciation amount not exceeding 50% of the sum of deductible  items, the tax rate shall be 30%.
   
For that part of the appreciation amount exceeding 50%, but not exceeding 100%, of the sum of deductible items, the tax rate shall be 40%.

   
For that part of the appreciation amount exceeding 100%, but not exceeding 200%, of the sum of deductible items, the tax rate shall be 50%.
  
For that part of the appreciation amount exceeding 200% of the sum of deductible items, the tax rate shall be 60%.

(11)Land use tax

The annual land use tax for each square meter is as follows:
1.Big city: from 0.5 Yuan to 10 Yuan;
2.Medium city: from 0.4 Yuan to 8 Yuan;
3.Small city: from 0.3 Yuan to 6 Yuan;
4.County seat, organic township, industrial and mining areas: from 0.2 Yuan to 4 Yuan

   

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