What is the tax rate for the mobile communication service industry?

Provide basic telecommunications services with a tax rate of 11. The provision of value-added telecommunications services is subject to a tax rate of 6.

The tax type for communication owners is business tax.

According to the provisions of the Interim Regulations on Business Tax, the business tax rate applicable to the postal and telecommunications industry is 3. Others also use the amount of business tax paid as the base to calculate urban construction tax (7 for urban areas, 5 for towns, 1 for others) and education surcharge of 3.

The main tax rate for the communications industry is business tax 3. The corporate income tax rate is 25.

Education surcharge = business tax*3

Local education surcharge = business tax 1.

Others include real estate tax, stamp duty, etc.

Relevant laws:

"Ministry of Finance and State Administration of Taxation on Incorporating the Telecommunications Industry into Business Tax and Replacing Value-Added Tax" Pilot Notice" (Caishui [2014] No. 43):

Basic telecommunications services refer to business activities that use fixed networks, mobile networks, satellites, and the Internet to provide voice call services, as well as rent or sell bandwidth , wavelength and other network elements’ business activities.

Value-added telecommunications services refer to the use of fixed networks, mobile networks, satellites, Internet, and cable TV networks to provide SMS and MMS services, electronic data and information transmission and application services, Internet access services, etc. Activity. Satellite TV signal ground transfer services are calculated and paid VAT as value-added telecommunications services.

Provide basic telecommunications services with a tax rate of 11. The provision of value-added telecommunications services is subject to a tax rate of 6.

China Communications' six major operators: China Telecom, China Netcom, China Mobile, China Unicom, China Railwaycom, and China Satcom. Mergers: China Telecom and China Satcom, China Mobile and China Railwaycom, China Netcom and China Unicom.

CMCC's full name is "China Mobile Communications Corporation", which is China Mobile Communications Corporation ("China Mobile" for short). It was established on April 20, 2000. It is a telecommunications company based on GSM, TD-SCDMA and Mobile communication operator of TD-LTE standard network.

China Mobile Communications Group Corporation is a state-owned backbone enterprise established on the basis of the overall divestment of the original China Telecom Mobile Communications assets in accordance with the country's deployment and requirements on the reform of the telecommunications system. It was officially listed on May 16, 2000.