The tax rate is the proportion of levy or levy of the taxation object. The tax rate is the scale of calculating taxes, and it is also an important symbol to measure the weight of the tax burden. China's current tax rates are mainly proportional tax rates, excessive progressive tax rates, high progressive tax rates and fixed tax rates. [1] Analysis of the importance of tax burden, pay attention to distinguish the nominal tax rate and actual tax rate. Consumption tax . Smoke 1. Class A cigarette: 56%. Including imported cigarettes; white bag cigarettes; handmade cigarettes refer to the sales price of each large box (50,000) of 780 yuan (including 780 yuan). 2. Class B cigarette: 36%. cigarette. The sales prices of different packaging specifications cigarettes are converted by each large box of different packaging specifications of cigarettes. Refers to cigarettes with a sales price of less than 780 yuan per large box (50,000). Category A cigarettes will be levied at a tax rate of 40%from January 1, 1994. 3. Cigar smoke: 36%. Including various specifications and models of cigar. 4. Smoke silk, 30%. Including non -rolled bulk cigarettes produced with tobacco leaves as raw materials. . 25%of wine and alcohol 1. Grain and liquor 2. 20% of potato liquor made of beet wine, which is taxed with potato liquor. 3. Rice wine 240 yuan/ton includes rice wine made of various ingredients and wines that exceed 12 degrees (including 12 degrees). 4. Beer 220 yuan/ton includes packaging and bulk beer. Alcohol -free beer is taxed for beer. 5. 10% of the other wines include bran and liquor, other raw ingredients white wine, soil sweet wine, replication wine, fruit and wood wine, steam wine, medicinal wine. The liquor made from the mule is leaned than the bran of bran. 6. 5% of alcohol includes various industrial alcohol, medicine alcohol, and edible alcohol produced by distillation and synthetic methods. . 30% of cosmetics include complete sets of cosmetics 4. Skin care hair 8% five, valuable jewelry and jewelry and jade 1. Gold and silver jewelry are limited to gold, silver and gold -based, silver -based alloy jewelry, as well as inlaid jewelry of gold, silver, gold -based, and silver -based alloy. Seding consumption tax on the retail session. 2. 10% of non -gold and silver jewelry include various jewelry and various jewelery and various jewelry and processing. Seding consumption tax in the production process. 6. 15% of firecrackers and fireworks include various firecrackers and fireworks. The issuing paper used in sports and the introduction of firecrackers, not levied according to this tax. VAT . Sales or imported goods except for the value -added tax rates listed, the first item stipulates: "Taxpayer sales or imported goods, except for this article (2), (3) items (3) items (3) items (3). In addition to the regulations, the tax rate is 16%. " . The value -added tax rate for processing, repair and repairs and repairs, and the fourth item stipulates:" Taxpayers provide processing, repair and repair labor services, tax rates are 17%. . 13% of agricultural products include plants and animals. . 13% of grain and edible vegetable oils include rice; rice; soybeans; wheat; miscellaneous grains; fresh potato, dried potato, potato flour; Except for various fancy flour). Starch does not belong to the scope of agricultural products and shall levy value -added tax according to 17%. Edible vegetable oils include edible oils and fats processed from plants and mixed oils produced as raw materials. . 13% of the other goods include tap water, heating, air -conditioning, heat water, gas, oil liquefied gas, natural gas, biogas, and other goods stipulated by the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council. R N. Export sales of goods 0 crude oil, diesel, foreign export goods, natural beef, musk, copper and copper alloy, platinum, sugar, news paper and other countries to refund it. slaughter tax According to the regulations, the tax rate of slaughter tax is divided into two types: fixed tax rate and proportional tax rate. Most areas of slaughter taxes implement a fixed tax rate. According to the amount of the number of livestock on the slaughter of taxable livestock, the specific tax amount shall be stipulated by the provincial people's government. N generally ranges from a few yuan to a dozen yuan, and the amount of each sheep ranges from one yuan to a few dollars. If the regional slaughter tax is levied at the proportional tax rate, the proportion tax rate and the actual weight after the animal slaughter are levied.
The tax rate is the proportion of levy or levy of the taxation object.
The tax rate is the scale of calculating taxes, and it is also an important symbol to measure the weight of the tax burden. China's current tax rates are mainly proportional tax rates, excessive progressive tax rates, high progressive tax rates and fixed tax rates. [1] Analysis of the importance of tax burden, pay attention to distinguish the nominal tax rate and actual tax rate.
Consumption tax
. Smoke
1. Class A cigarette: 56%. Including imported cigarettes; white bag cigarettes; handmade cigarettes refer to the sales price of each large box (50,000) of 780 yuan (including 780 yuan).
2. Class B cigarette: 36%. cigarette. The sales prices of different packaging specifications cigarettes are converted by each large box of different packaging specifications of cigarettes. Refers to cigarettes with a sales price of less than 780 yuan per large box (50,000). Category A cigarettes will be levied at a tax rate of 40%from January 1, 1994.
3. Cigar smoke: 36%. Including various specifications and models of cigar.
4. Smoke silk, 30%. Including non -rolled bulk cigarettes produced with tobacco leaves as raw materials.
. 25%of wine and alcohol
1. Grain and liquor
2. 20% of potato liquor made of beet wine, which is taxed with potato liquor.
3. Rice wine 240 yuan/ton includes rice wine made of various ingredients and wines that exceed 12 degrees (including 12 degrees).
4. Beer 220 yuan/ton includes packaging and bulk beer. Alcohol -free beer is taxed for beer.
5. 10% of the other wines include bran and liquor, other raw ingredients white wine, soil sweet wine, replication wine, fruit and wood wine, steam wine, medicinal wine. The liquor made from the mule is leaned than the bran of bran.
6. 5% of alcohol includes various industrial alcohol, medicine alcohol, and edible alcohol produced by distillation and synthetic methods.
. 30% of cosmetics include complete sets of cosmetics
4. Skin care hair 8%
five, valuable jewelry and jewelry and jade
1. Gold and silver jewelry are limited to gold, silver and gold -based, silver -based alloy jewelry, as well as inlaid jewelry of gold, silver, gold -based, and silver -based alloy. Seding consumption tax on the retail session.
2. 10% of non -gold and silver jewelry include various jewelry and various jewelery and various jewelry and processing. Seding consumption tax in the production process.
6. 15% of firecrackers and fireworks include various firecrackers and fireworks. The issuing paper used in sports and the introduction of firecrackers, not levied according to this tax.
VAT
. Sales or imported goods except for the value -added tax rates listed, the first item stipulates: "Taxpayer sales or imported goods, except for this article (2), (3) items (3) items (3) items (3). In addition to the regulations, the tax rate is 16%. "
. The value -added tax rate for processing, repair and repairs and repairs, and the fourth item stipulates:" Taxpayers provide processing, repair and repair labor services, tax rates are 17%.
. 13% of agricultural products include plants and animals.
. 13% of grain and edible vegetable oils include rice; rice; soybeans; wheat; miscellaneous grains; fresh potato, dried potato, potato flour; Except for various fancy flour). Starch does not belong to the scope of agricultural products and shall levy value -added tax according to 17%. Edible vegetable oils include edible oils and fats processed from plants and mixed oils produced as raw materials.
. 13% of the other goods include tap water, heating, air -conditioning, heat water, gas, oil liquefied gas, natural gas, biogas, and other goods stipulated by the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council of the State Council. R N. Export sales of goods 0 crude oil, diesel, foreign export goods, natural beef, musk, copper and copper alloy, platinum, sugar, news paper and other countries to refund it.
slaughter tax
According to the regulations, the tax rate of slaughter tax is divided into two types: fixed tax rate and proportional tax rate. Most areas of slaughter taxes implement a fixed tax rate. According to the amount of the number of livestock on the slaughter of taxable livestock, the specific tax amount shall be stipulated by the provincial people's government. N generally ranges from a few yuan to a dozen yuan, and the amount of each sheep ranges from one yuan to a few dollars. If the regional slaughter tax is levied at the proportional tax rate, the proportion tax rate and the actual weight after the animal slaughter are levied.