Units and individuals that provide taxable services, transfer of intangible assets and sale of real estate in our country. Taxable services including transportation, construction, finance and insurance industry and other 7 items. The business tax shall be paid in accordance with the turnover or transfer amount of the taxable services or taxable acts, and the tax rates determined by the sales tax. In addition to the entertainment industry in the implementation of 20% (of which, 5% of the pool, bowling ball applicable), the other tax rate of 3% or 5%. The tax period of business tax is the same as the value added tax and the consumption tax.
Collection of units and individuals for the production, processing and import of taxable consumer goods within the territory of china. The scope of Taxation including tobacco, wine and alcohol, cosmetics, jewelry and precious jade jewelry and other 14 items. Consumption tax according to the tax law to determine the taxable items, according to the taxable consumer goods sales, sales volume, respectively, to implement from the fixed rate of ad valorem or from the amount of fixed way shall be calculated the amount of tax payable. The tax period of consumption tax is the same as the value added tax.