Enterprise income tax

25%

House tax

The three kinds of foreign-invested enterprises set-up in Shunde Science & Technology Industrial Park are exempt from urban house tax.

Individual income tax (levied at progressive rates ranging from 5% to 45%)

Domestic staff: (Real income－2,000 yuan－social insurance payments－housing provident fund,etc)×rate

Foreign staff: (actual income－4,800 yuan)×rate

Value-added tax

(Output income－input expenditure)×17%

Dyke protection fee

The fee shall be taxed at 1.2‰ of the business sales of previous month for general production enterprises

Urban land use tax

Region

Urban maintenance and construction tax and educational surtax

The VAT, consumption duty and business tax paid by the taxpayer shall be the basis of taxation; the rate is 7% for urban maintenance and construction tax and 3% for educational surtax.