Major taxation items
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Major taxation items
Author:Xinchengda   Article source: Shenzhen Xinchengda Financial Consultancy Co., Ltd.  Hits:647  Add time:2013-12-10  

Category of tax

Taxable ltems

Tax rate

Remarks

Enterprise income tax

Income derived from manufacturing,business operation and other resources

15%

Manufacturing enterprises with an operation period of over 10 years are, upon their profiting year,free of taxation for the first 2 years,and levied by half for the following 3 years (8years for hi-tech enterprises).Those enterprises with over 70%of their products exported will be levied by 10%from the 6th year(11th year for hitech enterprises) on.

Business tax

Income derving from providing taxable services, transferring intangible assets, or selling realestate

3-10%


Individual income tax

individual taxable income

5-45%

Individual monthly taxable income is the remaining sum of monthly income deducted 800 yuan

Value-added tax

Commodities imported from the free trade zone and sold in domestic market

17%

Product exports and transactions within the free trade zone are free of value-added faxes

Consumption tax

Taxable consumption commodities imported via the free trade zone




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Major taxation items
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