营业税税目与税率（Sales tax items and tax rates）.docVIP

营业税税目与税率（Sales tax items and tax rates） Fourth business tax items and tax rates I. sales tax items 1, transportation (3%), water, land, air, manpower, pipeline transportation [note]1) in the course of ocean transportation, hire hire business and time charter business belong to the transportation industry The term hire business means that the transport enterprise leases the ship to another person and is equipped with an operator, and the fixed expenses are borne by the shipowner But in the ocean transportation, light renting business means renting ships to others, not equipped with operators, and enterprises do not bear all kinds of expenses, according to the service - leasing industry tax 2) wet renting business and dry renting business in air transportation Wet lease: the enterprise leases the aircraft to others and has crew members. The fixed expenses incurred by the lessee shall be borne by the lessee, according to the transportation industry Rent business: the enterprise rents the airplane to others, not qualified to have the crew member, does not undertake in the transportation process each kind of expense. By service industry - leasing industry 2. Construction industry (3%) Construction, installation, repair, decoration, road construction, water conservancy, dredging, land leveling, scaffolding, fiber / gas pipeline installation 3, finance and insurance (5%) Business tax is not levied on items in the following financial and insurance industries: 1) transfer of financial products by non-financial institutions and individuals 2) deposits or purchases of financial commodities and trading of bullion 3) the behavior of foreign banks or their branches in the process of restructuring the branches of a foreign bank in order to transfer the property rights and equity of the enterprise 4) the peoples bank loans to financial institutions [note] business tax should be levied if the peoples bank loans to enterprises or loans to financial institutions 5) income from a cashi