消费税税率表

帅哥发表于 2010-2-27 01:53:10

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税目

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税率(税额)

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计税单位

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范围

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说明

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一、烟

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1．甲类卷烟

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45%

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包括进口卷烟；白包卷烟；手工卷烟

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指每大箱(五万支)销售价格在780元(含780元)以上的

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2．乙类卷烟

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40%

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卷烟。不同包装规格卷烟的销售价格均按每大箱折算不同包装规格卷烟的销售价格均按每大箱(五万支)折算。指每大箱(五万支)销售价格在780元以下的卷烟。甲类卷烟从<CHSDATE wst="on" isrocdate="False" islunardate="False" day="1" month="1" year="1994">1994年1月1日起</CHSDATE>暂减按40%的税率征收消费税。

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3．雪茄烟

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40%

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包括各种规格、型号的雪茄烟

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4．烟丝

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30%

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包括以烟叶为原料加工生产的不经卷制的散装烟。

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二、酒及酒精

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25%

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1．粮食白酒

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2．薯类白酒

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15%

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用甜菜酿制的白酒，比照薯类白酒征税。

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3．黄酒

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240元

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吨

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包括各种原料酿制的黄酒和酒度超过12度(含12度)的土甜酒。

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4．啤酒

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220元

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吨

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包括包装和散装的啤酒。

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无醇啤酒比照啤酒征税。

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5．其他酒

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10%

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包括糠麸白酒，其他原料白酒、土甜酒、复制酒、果木酒、汽酒、药酒

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用稗子酿制的白酒比照糠麸酒征收。

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6．酒精

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5%

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包括用蒸馏法和合成方法生产的各种工业酒精、医药酒精、食用酒精

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<TR style="mso-yfti-irow: 13">
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三、化妆品

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30%

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包括成套化妆品

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<TR style="mso-yfti-irow: 14">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 62.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=83>
四、护肤护发品

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已改动

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包括雪花膏、面油、花露水、头油、发乳、烫发水、染发精、洗面奶、磨砂膏、焗油膏、面膜、按摩膏、洗发水、护发素、浴液、发胶、摩丝及其他护肤护发品。

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从<CHSDATE wst="on" isrocdate="False" islunardate="False" day="1" month="1" year="1994">1994年1月1日起</CHSDATE>香皂暂减按15%的税率征收消费税。痱子粉、爽身粉不征消费税。

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五、贵重首饰及珠宝玉石

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</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 57.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=77>
　

</TD>
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<TR style="mso-yfti-irow: 16">
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1．金银首饰

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5%

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</TD>
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仅限于金、银和金基、银基合金首饰，以及金银和金基、银基合金的镶嵌首饰。

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在零售环节征收消费税。

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<TR style="mso-yfti-irow: 17">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 62.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=83>
2．非金银首饰

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10%

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</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 57.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=77>
包括各种珠宝首饰和经采掘、打磨、加工的各种珠宝玉石

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在生产环节销售环节征收消费税。

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<TR style="mso-yfti-irow: 18; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 62.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=83>
六、鞭炮、焰火

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15%

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<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 51.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=69>
　

</TD>
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包括各种鞭炮、焰火。

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体育上用的发令纸，鞭炮药引线，不按本税目征收。

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<DIV style="CLEAR: both"></DIV>
<DIV class=postname>
<DIV class=pf>3楼 </DIV>真我风采 发表于：2006-11-12 17:09:42</DIV>
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<TBODY>
<TR style="HEIGHT: 45pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
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企业所得税税率表


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<HR align=center width="100%" SIZE=1>
</DIV>


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<TR style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
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<DIV align=center>
<TABLE class=MsoNormalTable style="WIDTH: 418.5pt; mso-cellspacing: .7pt; mso-padding-alt: 3.75pt 3.75pt 3.75pt 3.75pt" cellSpacing=1 cellPadding=0 width=558 border=1>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 23%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="23%">
档次

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税率

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 53%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="53%">
纳税年度应纳税所得额

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<TR style="mso-yfti-irow: 1">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 23%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="23%">
1

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 24%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="24%">
18%

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 53%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="53%">
3万元(含3万元)以下

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<TR style="mso-yfti-irow: 2">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 23%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="23%">
2

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 24%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="24%">
27%

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 53%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="53%">
3万元至10万元(含10万元)以下

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<TR style="mso-yfti-irow: 3; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 23%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="23%">
3

</TD>
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33%

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 53%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="53%">
10万元以上

</TD></TR></TBODY></TABLE></DIV>

 

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<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 17%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="17%" rowSpan=4>
按季预缴企业所得税所得额适用税率换算表

</TD>
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档次

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税率

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
单位

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一季度

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二季度

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三季度

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 20%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="20%">
四季度

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<TR style="mso-yfti-irow: 1">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
1

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
18%

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
万元

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0.75以下

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1.5以下

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2.25以下

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3以下

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<TR style="mso-yfti-irow: 2">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
2

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
27%

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
万元

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 13%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="13%">
2.5~0.75

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5.0~1.5

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7.5~2.25

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 20%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="20%">
10~3

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<TR style="mso-yfti-irow: 3; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
3

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
33%

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
万元

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 13%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="13%">
2.5以上

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5.0以上

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 13%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="13%">
7.5以上

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 20%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="20%">
10以上

</TD></TR></TBODY></TABLE></DIV>


</TD></TR></TBODY></TABLE></DIV>
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个人所得税税率表


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<HR align=center width="100%" SIZE=1>
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<TR style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
(一)工资、薪金所得适用


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级数

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含税级距

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不含税级距

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税率(%)

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速算扣除数

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说明

</TD></TR>
<TR style="mso-yfti-irow: 1">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
1

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 21%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="21%">
不超过500元的

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 19%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="19%">
不超475元的

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 10%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="10%">
5

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="11%">
0

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top rowSpan=9>
　　1.本表含税级距指以每月收入额减除费用1600后的余额或者减除附加减除费用后的余额2．含税级距适用于由纳税人负担税款的工资、薪金所得；不含税级距适用于由他人(单位)代付税款的工资、薪金所得。

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2

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超过500元至2,000元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 19%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="19%">
超过475元至1825元的部分

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 10%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="10%">
10

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="11%">
25

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3

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 21%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="21%">
超过2,000元至5,000元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 19%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="19%">
超过1825元至4375元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 10%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="10%">
15

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="11%">
125

</TD></TR>
<TR style="mso-yfti-irow: 4">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
4

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 21%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="21%">
超过5,000元至20,000元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 19%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="19%">
超过4375元至16375元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 10%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="10%">
20

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="11%">
375

</TD></TR>
<TR style="mso-yfti-irow: 5">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
5

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 21%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="21%">
超过20,000元至40,000元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 19%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="19%">
超16375元至31375元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 10%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="10%">
25

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="11%">
1375

</TD></TR>
<TR style="mso-yfti-irow: 6">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
6

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 21%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="21%">
超过40,000元至60,000元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 19%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="19%">
超31375元至45375元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 10%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="10%">
30

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="11%">
3375

</TD></TR>
<TR style="mso-yfti-irow: 7">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
7

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 21%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="21%">
超过60,000元至80,000元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 19%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="19%">
超45375元至58375元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 10%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="10%">
35

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="11%">
6375

</TD></TR>
<TR style="mso-yfti-irow: 8">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
8

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 21%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="21%">
超过80,000元至100,000元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 19%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="19%">
超58375元至70375的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 10%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="10%">
40

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="11%">
10375

</TD></TR>
<TR style="mso-yfti-irow: 9; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
9

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 21%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="21%">
超过100,000元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 19%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="19%">
超70375元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 10%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="10%">
45

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="11%">
15375

</TD></TR></TBODY></TABLE>
(二)个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得适用


<TABLE class=MsoNormalTable style="WIDTH: 100%; mso-cellspacing: .7pt; mso-padding-alt: 3.75pt 3.75pt 3.75pt 3.75pt" cellSpacing=1 cellPadding=0 width="100%" border=1>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
级数

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 22%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="22%">
含税级距

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 22%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="22%">
不含税级距

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 9%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="9%">
税率(%)

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="11%">
速算扣除数

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 27%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="27%">
说明

</TD></TR>
<TR style="mso-yfti-irow: 1">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
1

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 22%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="22%">
不超过5,000元的

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 22%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="22%">
不超过4750元的

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 9%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="9%">
5

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="11%">
0

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 27%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="27%" rowSpan=5>
1)本表含税级距指每一纳税年度的收入总额，减除成本，费用以及损失的余额。 2)含税级距适用于个体工商户的生产、经营所得和对企事业单位的承包经营承租经营所得。不含税级距适用，他人(单位)代付税款的承包经营、承租经营所得。

</TD></TR>
<TR style="mso-yfti-irow: 2">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
2

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 22%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="22%">
超过5,000元到10,000元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 22%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="22%">
超过4750元至9250元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 9%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="9%">
10

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="11%">
250

</TD></TR>
<TR style="mso-yfti-irow: 3">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
3

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 22%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="22%">
超过10,000元至30,000元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 22%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="22%">
超过9250元至25250元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 9%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="9%">
20

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 11%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="11%">
1250

</TD></TR>
<TR style="mso-yfti-irow: 4">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 8%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="8%">
4

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 22%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="22%">
超过30,000元至50,000元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 22%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="22%">
超过25250元至39250元的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 9%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="9%">
30

</TD>
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4250

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5

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超过50,000元的部分

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超过39250元的部分

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35

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6750

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(三)劳动报酬所得，稿酬所得，特许权使用费所得、财产租赁所得，每次收入不超过4,000元的，减除费用800元；4,000元以上的，减除20%的费用，然后就其余额按比例税率20%征收。


(四)财产转让所得，减除财产原值和合理费用后的余额，按比例税率20%征收。


(五)利息、股息、红利所得，偶然所得和其他所得，以每次收入额比例税率20%征收。注：劳务报酬所得一次收入畸高的实行加成征收。(减除法定费用后适用税率20%)


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级距

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劳务报酬所得

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税率

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税款加征

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1

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20,000部分

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20%

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2

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超过20,000-50,000元部分

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30%

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五成

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3

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超过50,000元部分

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40%

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十成

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<DIV class=postname>
<DIV class=pf>4楼 </DIV>真我风采 发表于：2006-11-12 17:11:30</DIV>
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土地增值税的税率


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　　土地增值税实行的是四级超率累进税率，即以纳税对象数额的相对率为累进依据，按超累方式计算应纳税额的税率。采用超率累进税率，需要确定几项因素：一是纳税对象数额的相对率，土地增值税的增值额与扣除项目金额的比即为相对率。二是把纳税对象的相对率从低到高划分为若干个级次。土地增值税按增值额与扣除项目金额的比率从低到高划分为四个级次，即：增值额未超过扣除项目金额50％的部分；增值额超过扣除项目金额50％、未超过100％的部分；增值额超过扣除项目金额100％、未超过200％的部分；增值额超过扣除项目金额200％的部分。三是按各级次分别规定不同的税率。土地增值税的税率是30％，40％、50％、60％。 　　                         土地增值税税率表 　　级次       增值额占扣除项目金额比例        税率     速算扣除率 　　1          50％（含）以下                  30％        0 　　2          50％以上～100％（含）           40％        5％ 　　3          100％以上～200％（含）          50％        15％ 　　4          200％以上                       60％        35％

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资源税税目税额幅度表


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              税目                      税率              一.原油                    8-30元/吨              二.天然气                  2-15元千立方米              三.煤炭                    0.3-5元/吨              四.其他非金属矿原矿        0.5-20元/吨或者立方米              五.黑色金属矿原矿          2-30元/吨              六.有色金属矿原矿          0.4-30元/吨              七.盐                 固体盐                10-60元/吨                 液体盐                2-10元/吨

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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: page; mso-element-left: 90.05pt; mso-element-top: 31.35pt; mso-height-rule: exactly" align=center>城市维护建设税的税率


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<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; WIDTH: 490.5pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=654>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-horizontal: page; mso-element-left: 90.05pt; mso-element-top: 31.35pt; mso-height-rule: exactly" align=left>    城市维护建设税按照纳税人所在地实行差别税率： 　　1.市区的适用税率为7％。 　　2.县城、建制镇的适用税率为5％。 　　3.其他地区的适用税率为1％。

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<DIV class=postname>
<DIV class=pf>5楼 </DIV>真我风采 发表于：2006-11-12 17:13:59</DIV>
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教育费附加的附加率


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　　教育费附加的计税依据是纳税人实际缴纳增值税、消费税、营业税的税额。附加率为3%。

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车辆使用牌照税税额表


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　　             车辆使用牌照税税额表 　　类别   项    目    计税标准     每年税额       备    注 　　 机    乘人汽车      每  辆     15元至80元 　　 动    载货汽车  按净吨位每吨   4元至15元 　　 车    二轮摩托车    每  辆     5元至15元  　　      三轮摩托车    每  辆     8元至20元  　　      畜力驾驶      每  辆     1元至8元  　　非    人力驾驶      每  辆     0．3元至6元    包括三轮车、黄  　　机                                            包车及其他人力  　　动                                            拖行车辆  　　车    自行车        每  辆     0．5元至1元     注：机动车挂车技机动载货汽车计税标准7折征收。

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船舶使用牌照税税额表


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<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
 　  　 类别   计税标准         每年税额         备    注  　  　        50吨以下         每吨0．30元       按净吨位计征  　  　        51吨至150吨      每吨0．35元       按净吨位计征  　  　 机     151吨至300吨     每吨0．40元       按净吨位计征  　   　       301吨至500吨     每吨0．45元       按净吨位计征  　 　  动     501吨至1000吨    每吨0．55元       按净吨位计征  　    　      1001吨至1500吨   每吨0．65元       按净吨位计征  　  　 船     1501吨至2000吨   每吨0．80元       按净吨位计征  　 　         2001吨至3000吨   每吨0．95元       按净吨位计征  　    　      3001吨以上       每吨1．10元       按净吨位计征  　  　 非     10吨以下         每吨0．15元       按载重吨位计征  　  　 机     11吨至50吨       每吨0．20元       按载重吨位计征   　 　 动     51吨至150吨      每吨0．25元       按载重吨位计征 　 　   船     151吨至300吨     每吨0．30元       按载重吨位计征  　   　       301吨以上        每吨0．35元       按载重吨位计征 　　其中车辆使用牌照税的具体税额标准由各省、自治区、直辖市人民政府在上表规定的税额幅度内确定。

</TD></TR></TBODY></TABLE></DIV>

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<TR style="HEIGHT: 45pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; HEIGHT: 45pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
契税的税率


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<TR style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
    契税税率为3—5％。契税的适用税率，由省、自治区、直辖市人民政府在前款规定的幅度内按照本地区的实际情况确定，并报财政部和国家税务总局备案。

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<TR style="HEIGHT: 45pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; HEIGHT: 45pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
文化事业建设费的费率


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<TR style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　　文化事业建设费的费率是3%。
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<TR style="HEIGHT: 45pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; HEIGHT: 45pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
车辆购置税的税率


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<TR style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　　按照《车辆购置税暂行条例》规定，车辆购置税的税率为10％。

</TD></TR></TBODY></TABLE>

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城镇土地使用税税率表


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<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 37.5pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=50>
地段

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等级

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一级

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二级

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三级

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四级

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五级

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六级

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七级

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八级

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九级

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市区

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适用税额年/平方

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7.50 元

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6.50 元

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5.50 元

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4.50 元

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3.50 元

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2.50 元

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2.00 元

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1.00 元

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0.50 元

</TD></TR></TBODY></TABLE></DIV>


</TD></TR></TBODY></TABLE></DIV>

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车船使用税税率表


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<DIV align=center>
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<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 60pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=80>
类别

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项目

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计税标准

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每年税额

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机动车

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乘人汽车

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每辆

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60-320元

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<TR style="mso-yfti-irow: 2">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
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载货汽车

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按净吨位每吨

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16-60元

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<TR style="mso-yfti-irow: 3">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
二轮摩托车

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每辆

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
20-60元

</TD></TR>
<TR style="mso-yfti-irow: 4">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
三轮摩托车

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每辆

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
32-80元

</TD></TR>
<TR style="mso-yfti-irow: 5">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
非机动车

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
人力驾驶

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每辆

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
24元

</TD></TR>
<TR style="mso-yfti-irow: 6">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
畜力驾驶

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每辆

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
32元

</TD></TR>
<TR style="mso-yfti-irow: 7; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
自行车

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每辆

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
8元

</TD></TR></TBODY></TABLE></DIV>

 

<DIV align=center>
<TABLE class=MsoNormalTable style="WIDTH: 418.5pt; mso-cellspacing: .7pt; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt" cellSpacing=1 cellPadding=0 width=558 border=1>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 60pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=80>
类别

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
计税标准

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每年税额

</TD></TR>
<TR style="mso-yfti-irow: 1">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
机动船

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
150吨以下

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每吨1.20元

</TD></TR>
<TR style="mso-yfti-irow: 2">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
500吨

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每吨1.60元

</TD></TR>
<TR style="mso-yfti-irow: 3">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
1500吨

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每吨2.20元

</TD></TR>
<TR style="mso-yfti-irow: 4">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
3000吨

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每吨3.20元

</TD></TR>
<TR style="mso-yfti-irow: 5">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
10000吨

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每吨4.20元

</TD></TR>
<TR style="mso-yfti-irow: 6">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
10000吨以上

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每吨5.00元

</TD></TR>
<TR style="mso-yfti-irow: 7">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
非机动船

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
10吨以下

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每吨0.60元

</TD></TR>
<TR style="mso-yfti-irow: 8">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
50吨

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每吨0.80元

</TD></TR>
<TR style="mso-yfti-irow: 9">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
150吨

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每吨1.00元

</TD></TR>
<TR style="mso-yfti-irow: 10">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
300吨

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每吨1.20元

</TD></TR>
<TR style="mso-yfti-irow: 11; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
301吨以上

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
每吨1.40元

</TD></TR></TBODY></TABLE></DIV>


</TD></TR></TBODY></TABLE></DIV>

 


 


 

<DIV align=center>
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<TR style="HEIGHT: 45pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; HEIGHT: 45pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
房产税税率


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<HR align=center width="100%" SIZE=1>
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</TD></TR>
<TR style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
　　1.按房产原值一次减除10%--30%后的余值计征的，税率为1.2%； 　　2.按房产出租的租金收入计征的，税率为12%； 　　3.从2001年1月1日起，对个人按市场价格出租的居民住房，可暂减按4%的税率征收房产税。
</TD></TR></TBODY></TABLE></DIV>
<TABLE class=MsoNormalTable style="WIDTH: 418.5pt; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm" cellSpacing=0 cellPadding=0 width=558 border=0>
<TBODY>
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土地增值税税率表


<DIV class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>
<HR align=center width="100%" SIZE=1>
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</TD></TR>
<TR style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
<DIV align=center>
<TABLE class=MsoNormalTable style="WIDTH: 418.5pt; mso-cellspacing: .7pt; mso-padding-alt: 3.75pt 3.75pt 3.75pt 3.75pt" cellSpacing=1 cellPadding=0 width=558 border=1>
<TBODY>
<TR style="HEIGHT: 29.25pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 30pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; HEIGHT: 29.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=40>
档次

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 60pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; HEIGHT: 29.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=80>
级距

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 37.5pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; HEIGHT: 29.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=50>
税率

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 37.5pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; HEIGHT: 29.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=50>
速算扣除系数

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; HEIGHT: 29.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
税额计算公式

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<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 112.5pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; HEIGHT: 29.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width=150>
说明

</TD></TR>
<TR style="mso-yfti-irow: 1">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
1

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
增值额未超过扣除项目金额50%的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
30%

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
0

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
增值额30%

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top rowSpan=4>
扣除项目指取得土地使用权所支付的金额；开发土地的成本、费用；新建房及配套设施的成本、费用或旧房及建筑物的评估价格；与转让房地产有关的税金；财政部规定的其他扣除项目。

</TD></TR>
<TR style="mso-yfti-irow: 2">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
2

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
增值额超过扣除项目金额50%，未超过100%的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
40%

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
5%

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
增值额 40%-扣除项目金额5%

</TD></TR>
<TR style="mso-yfti-irow: 3">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
3

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
增值额超过扣除项目金额100%，未超过200%的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
50%

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
15%

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
增值额50%-扣除项目金额15%

</TD></TR>
<TR style="mso-yfti-irow: 4; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
4

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
增值额超过扣除项目金额200%的部分

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
60%

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
35%

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
增值额60%-扣除项目金额35%

</TD></TR></TBODY></TABLE></DIV>


</TD></TR></TBODY></TABLE>

 


 


 


 


 


 


 


 


 

<DIV align=center>
<TABLE class=MsoNormalTable style="WIDTH: 418.5pt; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm" cellSpacing=0 cellPadding=0 width=558 border=0>
<TBODY>
<TR style="HEIGHT: 45pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; HEIGHT: 45pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
印花税税率表


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<HR align=center width="100%" SIZE=1>
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</TD></TR>
<TR style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 0cm; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 0cm; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8">
<DIV align=center>
<TABLE class=MsoNormalTable style="WIDTH: 418.5pt; mso-cellspacing: .7pt; mso-padding-alt: 3.75pt 3.75pt 3.75pt 3.75pt" cellSpacing=1 cellPadding=0 width=558 border=1>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 36%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="36%">
税目

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 12%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="12%">
比例税率

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 39%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="39%">
税目

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 13%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="13%">
比例税率

</TD></TR>
<TR style="mso-yfti-irow: 1">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 36%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="36%">
1、财产租赁合同

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 12%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="12%">
1‰

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 39%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="39%">
5、货物运输合同

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 13%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="13%">
0.5‰

</TD></TR>
<TR style="mso-yfti-irow: 2">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 36%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="36%">
2、仓储保管合同

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 12%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="12%">
1‰

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 39%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="39%">
6、产权转移书据

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 13%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="13%">
0.5‰

</TD></TR>
<TR style="mso-yfti-irow: 3">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 36%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="36%">
3、加工承揽合同

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 12%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="12%">
0.5‰

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 39%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="39%">
7、营业帐簿中记载资金的帐簿

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 13%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="13%">
0.5‰

</TD></TR>
<TR style="mso-yfti-irow: 4">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 36%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="36%">
4、建设工程勘察设计合同

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 12%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="12%">
0.5‰

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 39%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="39%">
8、购销合同

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 13%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="13%">
0.3‰

</TD></TR>
<TR style="HEIGHT: 15pt; mso-yfti-irow: 5">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; HEIGHT: 15pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top colSpan=4>
　

</TD></TR>
<TR style="mso-yfti-irow: 6">
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 36%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="36%">
税目

</TD>
<TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 3.75pt; WIDTH: 12%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 3.75pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="12%">
比例税率

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税目

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定额税率

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9、建筑安装工程承包合同

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0.3‰

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1、权利许可证照

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五元

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10、技术合同

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0.3‰

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2、营业帐簿中的其他帐簿

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五元

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11、借款合同

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0.05‰

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12、财产保险合同

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0.1‰

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营业税税率表


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税目

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税率

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范围

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说明

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一、交通运输业

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3%

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陆路运输包括铁路运输、公路运输、缆车运输、索道运输及其他陆路运输。

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水路运输

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打捞，比照水路运输征税。

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航空运输通过空中航线运送货物或旅客的运输业务。

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通用航空业务，航空地面服务业务，比照航空运输征税。

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管道运输

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装卸搬运

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二、建筑业

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3%

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建筑

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安装

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修缮

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<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="26%">
　

</TD></TR>
<TR style="mso-yfti-irow: 9">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="25%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="7%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="42%">
装饰

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" vAlign=top width="26%">
　

</TD></TR>
<TR style="mso-yfti-irow: 10">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="25%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="7%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="42%">
其他工程作业

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="26%">
　

</TD></TR>
<TR style="mso-yfti-irow: 11">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="25%">
三、金融保险业

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="7%">
8%

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="42%">
金融业务包括贷款、融资租赁、金融商品转让、金融经纪业和其他金融业务。

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="26%">
贷款包括自有资金贷款和转贷。典当业的抵押贷款业务，按自有资金贷款征税。人民银行的贷款业务，不征税。

</TD></TR>
<TR style="mso-yfti-irow: 12">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="25%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="7%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="42%">
保险

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="26%">
一年期以上返还性人身保险业务免征营业税。

</TD></TR>
<TR style="mso-yfti-irow: 13">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="25%">
四、邮电通信业

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="7%">
3%

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="42%">
包括邮政、电信

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="26%">
　

</TD></TR>
<TR style="mso-yfti-irow: 14">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="25%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="7%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="42%">
邮政包括传递函件或包件、邮汇、报刊发行、邮务物品销售、邮政储蓄，其他邮政业务。

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="26%">
邮政部门销售集邮商品，征收营业税。

</TD></TR>
<TR style="mso-yfti-irow: 15">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="25%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="7%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="42%">
电信包括电报、电传、电话、电话机安装、电信物品销售及其他电信业务。

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="26%">
　

</TD></TR>
<TR style="mso-yfti-irow: 16">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="25%">
五、文化体育业

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="7%">
3%

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="42%">
包括文化业、体育业

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="26%">
　

</TD></TR>
<TR style="mso-yfti-irow: 17">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="25%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="7%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="42%">
文化业包括表演、播映、其他文化业。

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="26%">
经营游览场所的业务，比照文化业征税。

</TD></TR>
<TR style="mso-yfti-irow: 18">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="25%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="7%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="42%">
体育业包括举办体育比赛，为体育比赛或活动提供场所。

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="26%">
　

</TD></TR>
<TR style="mso-yfti-irow: 19">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="25%">
六、娱乐业

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="7%">
10%

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="42%">
经营歌厅、舞厅、卡拉OK歌舞厅、音乐茶座、台球、高尔夫球、保龄球、壁球、网球等项目。

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="26%">
　

</TD></TR>
<TR style="mso-yfti-irow: 20">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="25%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="7%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="42%">
经营射击、游艺机、跑马、狩猎(包括钓鱼)、游艇、赛车(专供儿童娱乐的游艇、赛车除外)等游艺项目

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 26%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="26%">
　

</TD></TR>
<TR style="mso-yfti-irow: 21; mso-yfti-lastrow: yes">
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 25%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="25%">
　

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 7%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="7%">
5%

</TD>
<TD style="PADDING-RIGHT: 5.25pt; PADDING-LEFT: 5.25pt; BORDER-LEFT-COLOR: #ece9d8; BORDER-BOTTOM-COLOR: #ece9d8; PADDING-BOTTOM: 5.25pt; WIDTH: 42%; BORDER-TOP-COLOR: #ece9d8; PADDING-TOP: 5.25pt; BACKGROUND-COLOR: transparent; BORDER-RIGHT-COLOR: #ece9d8" width="42%">
其他游艺项目。
</TD></TR></TBODY></TABLE></DIV></TD></TR></TBODY></TABLE>

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