To within the territory of China to buy tobacco (including drying tobacco and tobacco leaf) units, according to the leaf tobacco purchasing the amount levied, the tax rate of 20%. Taxpayers shall report and pay tax within 30 days from the date of the occurrence of the duty of paying taxes. The specific tax period shall be determined by the competent tax authority.
To transfer, transfer, sale, gift, the transfer of ownership transfer of land, housing for the tax object, the units and individuals to bear the taxpayer. Transfer, transfer, sale of land, housing, the tax base for the transaction price, the gift of land, housing tax collection agencies approved by the exchange of land, housing, the tax base for the exchange price difference.
The tax rate is 3% ~ 5%. Taxpayers shall, within 10 days from the date of the occurrence of the obligation of tax payment, apply for tax returns, and pay taxes within the time limit set by the tax authorities.