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Corporate Tax Rates Of Registered Companies In Shanghai

2008/1/12 15:26:00 42669

List of taxing fees

A comparison of corporate value added tax, business tax and income tax levy

Unit of tax rate of limited liability company:%

New Shanghai corporate tax rate 2007

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industry	Types of enterprises	Turnover tax		Levy rate stipulated by Municipal Taxation Bureau			Remarks
industry	Types of enterprises	Value added tax	Sales Tax	Corporate income tax	Individual income tax	Total	Remarks
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
business	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	Decoration	Three	3.3%	Year end stock 20%	Two point four
		install	Three	3.3%	Year end stock 20%	One point two
		repair	Three	3.3%	Year end stock 20%	One point two
	Water pport industry	-	Three	3.3%	Year end stock 20%	Zero point nine six
	Land pportation industry	-	Three	3.3%	Year end stock 20%	One point eight
	Other industries	-	Five	3.3%	Year end stock 20%	Two point four
Shanghai surtax		% of turnover tax		Urban construction 1%, education 3%, river management fee 1%			Total 5%

Notes for enterprises to pay taxes and fees:

* percentages in the table are calculated according to sales figures.

* audit accounts are not executed according to this table.

* the specific tax rates of other or special industries, the State Taxation Bureau and the Shanghai Municipal Taxation Bureau have clear uniform stipulates that the tax rate is the same in the whole region.

* the above items are determined according to the current state policies and the situation of the economic city.

Incentives for various types of enterprises' tax revenue and local governments' fiscal supplement policy

Trade type enterprises: according to the relevant regulations of the state, according to the total tax payable of enterprises, the annual enterprise income tax and the total levy of personal income tax shall be supported by enterprises with 75% of the town's total income. From third years, 80% of the town's total income will be supported by enterprises and will be cashed in season as a support fund for enterprises.

Entity type enterprises: according to the relevant regulations of the state, according to the total tax payable of enterprises, the total annual income tax, the total amount of personal income tax, will be returned to the enterprises within two years. From third years, 80% of the town's total income will be supported to the enterprises.

Business tax paid on the basis of business