4 tariffs
Collection range is imported into Chinas goods. Currently China average tariff rate of 12%.
5 business tax
Business tax is compensated for providing taxable services, the transfer of intangible assets and sell praedial unit and individual, its business income tax of a kind of tax.
6 the individual income tax
Working in Chinas personal income from wages and salaries shall pay individual income tax.
Personal income tax system of computation, adopt progressive, lowest level 9 points for 5%, the highest for 45%.
Series on the taxable income tax rate () () number of simplified deduction
1 no more than 500 yuan more than 5 0 2 500 yuan to 2000 yuan part 10 25
3 more than 2,000 yuan to 5000 yuan part 15 125 4 to 20,000 yuan more than 5000 yuan of partial 20 375
Five more than 20,000 yuan to 40,000 yuan more than 40,000 June 25 1375 part of $60,000 yuan 3375 30 parts
Seven more than 60,000 yuan to 80,000 yuan more than 80,000 6,375 8 part 35 yuan to 100,000 yuan part of 10375 40
Nine more than 100,000 yuan part of 15375 45
Note: a. taxable income in accordance with the individual income tax law refers to relevant tax regulations and zhuhai 6, with monthly income minus costs 2000 yuan (Chinese and foreign individuals, compatriots in Hong Kong for the remaining sum after 4000 RMB). B. should pay individual income tax (= taxable income tax deduction for simplified -
7. The urban real estate tax
The scope for housing. Tax taxable 1.2% (70% of the original according to property.
8. Land VAT
The scope for the transfer of state-owned land and buildings and other attachments to property.
According to the 30-60 progressive tax rate exceeds 4.
Foreign investment in guangzhou six types of comparison
Enterprise type office required minimum registered capital scope of business benefits
The company must have a productive business nature, not with the residential buildings RMB 50 million production, sales of the company products, and the enterprise engaged in the import and export business of self-support import technologies can have with the import and export rights, and the products enjoy enterprise income tax exemption "three minus two.
The company shall establish trade zone in 20 million USD for domestic trade, transit trade can be engaged in the trade
Consultant, consulting service company must have a business office, residential properties of RMB 30 million in related business consulting services, goods can be engaged in relevant consultation services
High-tech industries and logistics service company must have a business office, residential properties of RMB 50 million, not with the relevant science and technology research and development, hardware, Or relevant formalities for transportation and logistics etc can be engaged in relevant science and technology development, the transport business
Restaurants, conference and exhibition companies must have a business office, residential properties in RMB 50 million in food, conference and exhibition events such publicity plotting may establish restaurant, restaurants or exhibition company
Resident representative offices of foreign enterprises (i.e. the representative offices) must have a business office, residential properties in need not related business contact with corporation, but does not operate simple, sales tax tax cost is low, easy to manage, time is very simple and quick, conditions.
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