The rates of additional taxes are as follows:

1, urban maintenance and construction tax rate, where the taxpayer is located in the urban area, the tax rate is 7%; The tax rate of county and town taxpayers is 5%; If the taxpayer is not in the urban area, county town or county town, the tax rate is 1%. Taxable amount = the sum of the "two taxes" actually paid multiplied by the applicable tax rate;

2. Additional tax rate for education expenses, which is 3% of value-added tax and consumption tax;

3. Additional tax rate for local education expenses, which is 2% of value-added tax and consumption tax.

Measures for the implementation of the pilot reform of business tax to value-added tax

Article 15

VAT rate:

(1) Taxpayer's taxable behavior, with the tax rate of 6%, except as stipulated in Items (2), (3) and (4) of this Article;

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate, and transferring land use rights at the tax rate of11%;

(3) Providing tangible movable property leasing services at the tax rate of17%;

(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.