税、费、基金征收流程图附表（国外英文资料）.doc

税、费、基金征收流程图附表（国外英文资料） Tax, fee, fund collection chart attached table The calculation and payment of local taxes, fees and funds tax items Tax basis Tax rate (amount) Pay period pay place note one Revenue tax Transportation industry turnover 3% Within ten days of the following month do tax clothing service hall The construction industry 3% The financial insurance industry 5% The insurance industry is within 10 days of the next month Postal and telecommunication services 3% Within ten days of the following month Cultural and sports industry 3% The entertainment industry 5%, 20% Transfer of intangible assets The transfer amount 5% Sales of real estate sales 5% services turnover 5% 2 Source tax Crude oil Sales, transfer, use quantity 8-30 yuan/ton Natural gas 2-15 yuan/ton coal 0.3 5 yuan/ton Other non-metallic ores Undressed ore 0.5-20 yuan/ton Or cubic meters Black metal ores 2-30 yuan/ton Nonferrous metal ores 0.4-30 yuan/ton Solid salt 10 to 60 yuan/ton The liquid salt 2-10 yuan/ton 3 industry the Have to tax The collective, private Income - cost, cost, loss The amount of taxable income shall be 18%; $30,000 to $100,000, 27%; 33% of over 100,000 yuan The monthly or quarterly payment shall be made within 15 days after the end of the year, and shall be paid in the following four months after the end of the year do tax clothing service hall State-owned, shareholding system 27% Limited liability company 33% 4 a people the Have to tax Income from wages and salaries Income - deduct the project amount The rate of excessive progressive taxation of the ninth grade Within seven days of the following month Income from the production and operation of individual business enterprises Income - cost, cost, loss Five levels of excess tax rate The monthly payment shall be made on the 7th of the second month, and the payment shall be made within three months after the end of the year The proceeds from the operation of enterprises and institutions shall be contracted Income - necessar