I. Land price
The industrial land price is 200,000 yuan/mu, and the tax is about 50,000 - 70,000 yuan/mu.
Relevant tax and fee proportion:
1. Contract tax, 4% of calculation base,
2. Stamp tax: 0.05%,
3. Urban land use tax: 11 yuan/m2/year,
4. Farmland occupation tax: 35 yuan/m2,
5. Farmland land reclamation fee: 75 yuan/m2,
6. Water and soil conservation fee: 1.2 yuan/m2.
Term of land ownership: industrial land, 50 years.
II. Factory rent and property management fee
1.Factory rent cost price: 0.69-1.13 yuan/m2/day
2.Property management fee 1.22-2.55 yuan/m2/month
1. Value added tax (VAT)
Since May 1st, 2016, the business tax has been reformed into value-added tax. The current VAT rate is 13%, 9%, 6% and 3% based on different fields of enterprises.
2.Enterprise income tax (EIT)
Taxable income is the total income of the enterprise minus costs, expenses, losses and the amount of the items allowed to be deducted, and the tax rates are as follows: 25% for general enterprise, 15% for high-tech enterprise and 20% for small and low-profit enterprise.
3.Individual income tax (IIT)
The starting point to pay IIT is 5000 yuan/month. Taxable income is the total comprehensive income of individual in each tax year minus 60,000 yuan expenses, the amount of items allowed to be deducted, and other deductions allowed by laws and regulations. The tax rate is according to different taxable income levels.