What kinds of taxes are there in China and how much is the tax rate?

<>1. Proportional tax rate, such as business tax, value-added tax, enterprise income tax, etc.;

2. Progressive tax rate, such as the tax charged by individuals;

3. Quantitative taxes, such as consumption tax, resource tax, land use tax, etc.;

4. Fixed tax amount, vehicle and vessel tax, etc.;

5. Zero tax rate, export goods;

The tax rate is the proportion or amount of the tax object, the tax rate is the scale for calculating the tax amount, and it is also an important indicator to measure the severity of the tax degree.

The current tax rates in China are mainly as follows:

1. The proportional tax rate refers to the tax rate that is taxed according to a percentage regardless of the number or amount of taxable objects. China's current product tax, business tax, customs duties, livestock transaction tax, etc. are all subject to proportional tax rates. Proportional tax rates can be further divided into three specific forms in application:

Single proportional tax rate, differential proportional tax rate, range proportional tax rate;

2. The progressive tax rate for excess refers to dividing the same tax base into corresponding levels, applying the tax rates of each level to calculate the tax amount separately, and the sum of the tax amounts of each level is the tax payable. In terms of specific application, it is divided into regional differential tax amount, range tax amount, and classified and graded tax amount;

3. The progressive tax rate of excess rate is a kind of progressive tax rate of excess rate. The progressive tax rate for excess rates is a special form of tax rate. In this kind of tax rate, a certain percentage index of the taxable object is selected as the starting point for tax calculation, and it is divided into several levels according to the percentage, and the tax rate of each level is specified separately.

When the percentage of the subject of taxation increases to the point that it is necessary to increase the tax rate by one level, only the portion exceeding the percentage will be taxed at the higher tax rate. Several levels of tax rates can be applied to the same taxable object at the same time. The higher the percentage of taxable objects, the higher the applicable tax rate; Due to the different calculation methods and basis, the progressive tax rate is divided into full progressive tax rate, full rate progressive tax rate, excess progressive tax rate, and excess progressive tax rate.

4. The fixed tax rate is also known as the "fixed tax amount". The amount of tax to be levied is directly stipulated in the unit of quantity of the object of taxation. It is a special form of tax rate and is generally applied to taxes levied on a volume basis.

Enterprise Income Tax Law of the People's Republic of China

Article 3. Resident enterprises shall pay enterprise income tax on their income within and outside China. If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise.

If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China. Article 4 The enterprise income tax rate is 25 percent. The applicable tax rate for non-resident enterprises to obtain the income specified in paragraph 3 of Article 3 of this Law is 20.

What are the types of taxes and tax rates in China? What are the types of taxes and tax rates in China?

1. Value-added tax 1. The VAT rate for sales or imports of goods other than those listed in item 1 stipulates: "Except for the provisions of subparagraphs (2) and (3) of this article, the tax rate for the sale or import of goods by taxpayers shall be 16%. "It is now 13%)2. The value-added tax rate for processing, repair and repair services, the fourth item stipulates:

Taxpayers who provide processing, repair and repair services are subject to a tax rate of 17%. 3. 13% of agricultural products include plants and animals. 2. Slaughter tax According to the regulations, the tax rate of slaughter tax is divided into two types: fixed tax rate and proportional tax rate.

In most areas, the slaughter tax is subject to a fixed tax rate, which is levied according to the number of taxable livestock slaughtered, and the specific tax amount is set by the provincial people. 3. Urban Maintenance and Construction TaxUrban maintenance and construction tax shall be subject to differential tax rates according to the location of the taxpayer: 1. The applicable tax rate in urban areas is 7%.

2 The applicable tax rate for county towns and organized towns is 5%. 3 The applicable tax rate in other regions is 1%. 4. The basis for calculating the taxation of the education fee surcharge is the amount of value-added tax, consumption tax and business tax actually paid by the taxpayer.

The surcharge rate is 3%. 5. The Land Appreciation Tax implements a four-level progressive tax rate of excess rate, that is, the tax rate payable is calculated according to the excess accumulation method based on the relative rate of the amount of the taxpayer. 6. The deed tax rate is 3%-5%.

The applicable tax rate of deed tax shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual situation of their respective regions, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record. VII. Calculation and standard of individual income tax payable individual income tax amount = taxable income Applicable tax rate - quick calculation deduction Since October 1, 2018, the personal income tax threshold (exemption amount) in Chinese mainland has been adjusted to 5,000 yuan Monthly taxable income = monthly income after deducting three insurances and one housing fund - deduction standardDo you understand this explanation?

The types of taxes and tax rates in China are as follows:

1. Turnover tax: value-added tax, consumption tax, business tax, customs duties, vehicle purchase tax, etc.;

2. Income tax: enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, individual income tax, etc.;

3. Resource tax: resource tax, urban land use tax, land value-added tax, etc.;

4. Property tax: real estate tax, urban real estate tax, etc.;

5. Mindong behavior tax: stamp duty, vehicle and vessel tax, urban maintenance and construction tax, etc.;

6. Other taxes: tax on special agricultural and forestry products, cultivated land occupation tax, deed tax, etc.;

7. Income tax of the sedan car industry: the basic tax rate is 25%, and the withholding tax rate is 20%;

The types of taxes and tax rates in China are as follows:

1. Turnover tax: value-added tax, consumption tax, business tax, customs duties, vehicle purchase tax, etc.;

2. Income tax: enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, individual income tax, etc.;

3. Resource tax: resource tax, urban land use tax, land value-added tax, etc.;

4. Property tax: real estate tax, urban real estate tax, etc.;

5. Behavior tax: stamp duty, vehicle and vessel tax, urban maintenance and construction tax, etc.;

6. Other taxes: tax on special agricultural and forestry products, cultivated land occupation tax, deed tax, etc.;

7. Enterprise income tax: 25% of the basic tax rate and 20% of the withholding tax rate;