What are the characteristics of the current tax policy in China?

The main features of China's current tax policy are as follows:

Service industry-leasing industry (refers to the business of transferring the house to others for use within the agreed time), and the business tax rate is 5%.

If paid according to the rental income of real estate, the tax rate of real estate tax is 12%.

Fully implement the reform of the registration system of "three certificates in one". The reform of "three certificates in one" registration system means that the original enterprises and farmers' professional cooperatives (hereinafter referred to as enterprises) apply for registration in turn according to the mode of "one window acceptance, interconnection and information sharing", and the administrative department for industry and commerce issues the business license, the quality and technical supervision department issues the organization code certificate and the tax department issues the tax registration certificate, respectively, instead of one application.

For small-scale low-profit enterprises with an annual taxable income of 200,000 yuan to 300,000 yuan, Caishui [2015] No.99 clearly stipulates that 20 15 10 to 20 17 12 will be levied by half. For small-scale low-profit enterprises with an annual taxable income of less than 200,000 yuan, Caishui [2065438+05] No.34 clearly stipulates that 20 15 10 to 20 17 12 will be levied by half.

From May 1 day of 2065438 to May 1 day of 2065438 to February 3 1 day of 2065438, among the newly added posts, processing enterprises in commercial enterprises, service enterprises, labor and employment service enterprises and small business entities with processing nature in street communities, in those years, In the public employment service institutions of the human resources and social security departments, those who have been newly recruited with unemployment registration for more than half a year and hold the Employment and Entrepreneurship Certificate (marked with "enterprise tax-absorbing policy") will sign labor contracts with them for more than 1 year and pay social insurance premiums according to law. Within three years, business tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax concessions will be deducted in turn according to the actual number of recruits.

In order to increase the support for investment in traditional industries, stimulate the enthusiasm of enterprises for investment and equipment transformation, and promote the optimization and upgrading of industrial structure, the announcement stipulates that the preferential policies for accelerated depreciation will be extended to four important industries, such as light industry, textile, machinery and automobile.