New Shanghai Corporate Tax Rate 2007
New Shanghai corporate tax rate 2007
industry | Sales Tax | Corporate income tax [2007] | Individual income tax |
consulting | 5% | 3.3% | declare |
Advertising | |||
Other service industries | |||
Building, decoration and installation | 3% | ||
Catering | 5% | ||
logistics | 3% | Audit collection | |
Trade, other goods | 17% votes increase 4% | 1.26%, 1.89%, 2.31%, third gear. | |
Other services include: Architectural design, model design, production, landscape design, construction supervision; exhibition exhibition, conference and etiquette service; freight forwarding; intellectual property agency, trademark agency; talent service, career intermediary service, education and training; accounting, auditing, evaluation, agency bookkeeping; intermediary and information services, etc.
The trade includes: | |||
接税务部门通知,2007年开始,企业所得税计征方式和税率有所调整,营业税不变。调整后服务行业的税率见上表。该调整针对整个上海市。对服务行业而言,主要变化表现在:
1, the corporate income tax in the construction, decoration and installation industries is higher than the original tax rate, and the consulting service industry and advertising industry have been reduced to varying degrees.
2, enterprise income tax still implements 2 preferential tax rates. For these industries, the turnover is below 300 thousand: 1.8%, 30-100: 2.7%.
3, personal income tax audit collection, shareholder dividends according to 20% personal income tax.
4, business, other goods sales of 430 thousand -143 million for 1.89%; 430 thousand less than 1.26%; 143 or more 2.31%.
Note: 1, the financial support policy and support ratio of the Development Zone remain unchanged.
2, the above statement is a simplified explanation for the service industry. The specific content and other industry adjustment contents are based on official documents.
Remarks: the above tax rate table is for reference only. If there is any mistake, the actual implementation of the tax authority shall prevail.
For tax rate problems, you can consult the hotline: 021-61039558.68 |
纳税大户个性VIP服务:年税收在10万以上的企业:1、提供专业财税分析,为企业量身定制最佳财税方案,为税收大户提供专业的个案代理服务。 2、对税大户,手续简便,后续服务(纳税、申报、购买发票)均可个案特办,咨询热线:021-61039568 翁先生
industry | Types of enterprises | Turnover tax | Levy rate stipulated by Municipal Taxation Bureau | Remarks | |||
Value added tax | Sales Tax | Corporate income tax | Individual income tax | Total | |||
Industry | Product production type | Seventeen | - | One | Year end stock 20% | One point two | Industrial production, industrial processing, automobile repair, repair and repair: Small scale VAT 6% Trading enterprises (yellow sand, gravel, lime, brick, cement, timber, steel ), trade (general cargo and other): Small scale VAT 4% Advertising: In addition, the cost of social construction is 4%. Managing video games: 8% firms 1.6%
Remarks: the above tax rate table is for reference only. If there is any mistake, the actual implementation of the tax authority shall prevail. |
Repair, repair and processing type | Seventeen | - | One point five | Year end stock 20% | One point eight | ||
Vehicle repair | Seventeen | - | Three | Year end stock 20% | Three point six | ||
business | General business type | Seventeen | - | Zero point five | Year end stock 20% | Zero point six | |
Building materials business type | Seventeen | - | Zero point two five | Year end stock 20% | Zero point three | ||
Service industry | Advertising | - | Five | 3.3% | Year end stock 20% | Four point two | |
consulting | - | Five | 3.3% | Year end stock 20% | Six | ||
Catering | - | Five | 3.3% | Year end stock 20% | Three point six | ||
Other service industries | - | Five | 3.3% | Year end stock 20% | Four point eight | ||
Construction business |
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