| No. | Item | Tax Rate |
|
1 |
Transportation by land, water, air and pipeline, loading/unloading and removal |
3% |
| 2 |
Construction, installation, repairs, decoration and other construction projects |
3% |
| 3 |
Finance and insurance |
5% |
| 4 |
Post and telecommunications |
3% |
| 5 |
Cultural activities and sport |
3% |
| 6 |
Entertainment including music halls, ballrooms, karaoke bars, music teahouses, billiard rooms, golf courses, bowling alleys and recreation rooms |
5% to 20% |
| 7 |
Service industries including agency services, hotels, restaurants and catering services, tourist services, storage, rental and leasing services, advertising and other services |
5% |
| 8 |
Transfer of intangible assets including of land-use rights, patent rights, non-patented technologies, trademarks, copyrights and goodwill |
5% |
| 9 |
Sales of immovable properties including sale of buildings and other structures built on land |
5% |
What are the taxable items and their applicable BT rates?
Published on 2018-05-14
