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Taxation Policies |
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| Business Operation Tax |
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1. Collection Scope and Taxpayers
(1) Collection Scope: Business operation tax is collected on taxable services, transference of intangible assets and sales of real estate in the People's Republic of China.
(2) Taxpayers: Taxpayers of business operation tax include organizations and individuals who provide service prescribed by business operation tax regulations, transfer intangible assets or sell real estate in the People's Republic of China.
2. Table of Tax Items and Rates
| Tax Item(s) |
Collection Scope |
Tax Rate |
| Transportation Industry |
Land transportation, water transportation, air transportation, pipe transportation, loading and unloading |
3% |
| Building Industry |
Building, installation, renovation, decoration and other construction operations |
3% |
| Financial & Insurance Industry |
Financial industry including financing, leasing, transference of financial products, loaning, financial trade and other financial business; Insurance |
8% |
| Post & Telecommunication Industry |
Postal service and telecommunication |
3% |
| Culture& Sport Industry |
Culture industry including performance, broadcasting and other culture causes; sport industry |
3% |
| EntertainmentIndustry |
Electrical game center
Karaoke, Disco, night club,
teahouse, billiard, golf,
bowling, wall ball, tennis,
recreations(such as shooting,
hunting, horse racing, yacht sailing,
motor racing, and game machine)
Yacht sailing and motor racing for children entertainment and other businesses not listed in this item |
20%
10%
10%
10%
5% |
| Service Industry |
Agency business, hotel business, catering business, tourism, storing business, leasing business, advertising business and other services |
5% |
| Transference of Intangible Assets |
Transference of land use right, transference of trademark right, transference of patent right, transference of non-patent right, transference of copyright, transference of commodity credit |
5% |
| Sales of Real Estate |
Sales of buildings or constructions, sales of other land adherence |
5% |
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11℃-15℃
