各行税负率（The tax rate）.docVIP

各行税负率（The tax rate） Reference rate of enterprises income tax early warning tax rate: 1 catering industry 2% 2 road transport 2% 3 production and supply of electricity and heat 1.50% 4 electrical machinery and equipment manufacturing industry 2% 5 real estate 4% 6 textile, clothing, shoes, hat manufacturing, 1% 7 textile industry 1% 8 textile industry - hosiery 1% 9 non-metallic mineral products industry 1% 10 recycling of waste materials and waste materials processing industry 1.50% 11 arts and crafts and other manufacturing industries 1.50% 12 arts and crafts and other manufacturing industries - Pearl 4% 13 chemicals and chemicals manufacturing 2% 14 computer services 2% 15 furniture manufacturing 1.50% 16 construction and installation industry 1.50% 17 building materials manufacturing 3% 18 building materials manufacturing - cement 2% 19 metal products industry 2% 20 metal products - spring 3% 21 metal products - bearing 6% 22 residential services 1.20% 23 retail 1.50% 24 wood processing and wood, bamboo, rattan, palm and straw products industry 1% 25 agriculture, forestry, animal husbandry and Fishery Services 1.10% 26 agricultural and sideline products processing industry 1% 27 wholesale 1% 28 leather, fur, feather (cashmere) and its products industry 1% 29 other mining industry 1% 30 other services 4% 31 other construction industry 1.50% 32 other manufacturing 1.50% 33 other manufacturing industries - Pipeline 3% 34 other manufacturing - water heating fittings 1% 35 business services 2.50% 36 food manufacturing 1% 37 plastic products industry 3% 38 communications equipment, computers and other electronic equipment manufacturing industry 2% 39 general equipment manufacturing 2% 40 livestock industry 1.20 41 pharmaceutical manufacturing 2.50% 42 beverage manufacturing 2% 43 copy and print of the printing and recording media 1% 44 entertainment industry 6% 45 paper and paper products industry 1% 46 professional machinery manufacturing industry 2% 47 professional a