According to regulation of the end of August 2007 of the State Administration of Taxation, the new income tax rates are in force:
|
Sectors |
Income Tax rate(%) |
|
Agriculture, forestry, stock raising, fishery |
3-10 |
|
Manufacturing |
5-15 |
|
Whole sale and retails |
4-15 |
|
Transportation |
7-15 |
|
Construction |
8-20 |
|
Restaurant |
8-25 |
|
Entertainment |
15-30 |
|
Other |
10-30 |
The translation is for your reference only. Please refer to the following for the original. http://www.chinatax.gov.cn/n480462/n480498/n575817/6438523.html
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