National standard tariff, national standard rate

The standard class rate is: According to the national inspection-free product standard, the issuing bank is the financial institution to which the bank credit card belongs, and if the rate requirement cannot exceed the limit of each transaction, the service fee of the issuing bank shall be deducted from the payment organization.

Extended information: 1. Several types of rates for POS machine card swiping:

The first category and standard merchant rates, general jewelry, gold and silver jewelry, entertainment and leisure, catering and other large-value merchants with points, the card issuer will charge the rate.

Category 2 Preferential Livelihood Rates. The card issuer charges the rate. Most bank credit cards do not have points for such merchants.

At present, most of the POS machines with the following rates on the market are applied to this kind of preferential merchants, and a small number of banks will have points, and some of the darker ones are directly applied to the third category).

The third category is public welfare.

0 rate. General businesses such as public hospitals.

Administration, Public Welfare School, Charity. If the card issuer of this kind of merchant does not charge the card rate, it means that the bank does not make more money.

Second, the lower rate is mainly to attract consumers and compare payment institutions.

There is a lot of competition between them. Think about it carefully, when you consume 10,000 yuan normally, the actual income of the merchant is 9,940 yuan, and the remaining 60 yuan is the handling fee. An order of 60 yuan looks insignificant, but the accumulation of countless 60 yuan handling fees is a lot of expenses.

Therefore, if there is a lower rate, it is also to save expenses, and naturally there are users who are willing to buy machines with low interest rates.

3. POS machine.

As the source of the charge, the proportion of the vertical increase in the charge is accumulative, and it is basically common in between. Therefore, most of the current POS machines are charged. It is also normal for POS machines that are below.

However, those below are basically jump discount merchants. After all, the settlement price of a good merchant is placed there, and most of it is in between.

Legal Analysis: Standard Class, Rates Yes. According to the national inspection-free product standard, the card-issuing bank is the financial institution to which the bank credit card belongs, and if the rate requirement cannot exceed the limit of each transaction, the service fee of the card-issuing bank shall be deducted from the payment organization.

For China UnionPay, if the rate requirement cannot exceed the amount of each transaction, the rate of China UnionPay shall be borne by the issuing bank and the third-party payment organization 50% respectively, that is, the rate deducted by China UnionPay from the card-issuing bank and the third-party payment organization respectively, and the rest is also the rate of the payment organization.

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 3 The tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Article 4 The following personal income is exempt from individual income tax

1) Prizes in science, education, technology, culture, health, sports, environmental protection, etc. issued by provincial-level people's ** and *** ministries and commissions, units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations;

2) Interest on treasury bonds and financial bonds issued by the state;

3) Subsidies and allowances issued in accordance with the uniform provisions of the State;

4) Welfare expenses, pensions, and relief funds;

5) Insurance indemnity;

6) Transfer, demobilization and retirement allowances for servicemen;

7) Settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance, and retirement allowance paid to cadres and employees in accordance with the uniform provisions of the state;

8) The income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with relevant laws and regulations;

9) Income exempted from tax as stipulated in international conventions and agreements signed by China**;

10) Other tax-exempt income as stipulated in ***.

The tax exemption provisions in item 10 of the preceding paragraph shall be reported to the Standing Committee of the National People's Congress for the record.