Basic telecommunications service tax rate

The tax rate for basic telecommunication services is 1 1%. Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, and the tax rate is 1 1%:

1, agricultural products such as grain, edible vegetable oil and edible salt;

2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products;

3, books, newspapers, magazines, audio-visual products, electronic publications;

4. Feed, fertilizer, pesticide, agricultural machinery, plastic film.

Among them, the basic telecommunication service is the business activity of providing voice call service by using fixed network, mobile network, satellite and Internet, and the business activity of renting or selling network elements such as bandwidth and wavelength. Value-added telecommunications services refer to the use of fixed networks, mobile networks, satellites, the Internet and cable TV networks to provide SMS and MMS services, electronic data and information transmission and application services, Internet access services and other business activities. Satellite signal landing transfer business, according to the value-added telecommunications business to pay value-added tax.