1行业门类增值税纳税人税负及预警标准

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,2014年一般纳税人增值税销售额税负与预警标准,,,,,,,,,

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序号,行业代码,行业名称,户数,应缴增值税（亿元）,计征增值税销售额（亿元）,销项税额,进项税额,税负(%),预警下限(%),税负%(中位数)

1,,合计,3728084,24111.20,1941616.30,205856.41,190227.97,1.24,,

2,01,农业,7238,4.47,478.40,50.64,48.81,0.93,0.56,1.95

3,02,林业,1535,0.83,60.81,5.99,5.35,1.36,0.82,2.00

4,03,畜牧业,1458,0.90,193.93,17.74,17.32,0.46,0.28,1.65

5,04,渔业,511,0.24,44.39,4.24,5.12,0.55,0.33,1.05

6,05,农、林、牧、渔服务业,6466,8.68,4419.79,284.54,275.39,0.20,0.12,0.16

7,06,煤炭开采和洗选业,12276,1199.11,55273.41,3055.32,1880.16,2.17,1.30,2.21

8,07,石油和天然气开采业,401,752.83,19045.56,1437.95,747.01,3.95,2.37,5.00

9,08,黑色金属矿采选业,6402,219.02,6249.95,617.77,399.32,3.50,2.10,4.70

10,09,有色金属矿采选业,3006,128.35,1923.31,290.75,177.01,6.67,4.00,5.92

11,10,非金属矿采选业,13608,93.26,1996.29,177.32,104.77,4.67,2.80,4.70

12,11,开采辅助活动,934,101.79,3057.44,289.97,210.41,3.33,2.00,4.61

13,12,其他采矿业,467,4.55,113.39,8.77,5.07,4.01,2.41,4.35

14,13,农副食品加工业,36383,132.03,33074.45,2270.64,2568.88,0.40,0.24,0.46

15,14,食品制造业,20378,393.96,13663.29,1608.81,1286.14,2.88,1.73,2.37

16,15,酒、饮料和精制茶制造业,10090,293.56,8652.37,1068.42,804.17,3.39,2.04,3.28

17,16,烟草制品业,153,912.86,13527.93,1849.42,822.56,6.75,4.05,8.62

18,17,纺织业,90982,334.82,25176.04,2659.37,2629.93,1.33,0.80,1.86

19,18,纺织服装、服饰业,78703,317.87,9703.80,1360.54,1290.72,3.28,1.97,3.00

20,19,皮革、毛皮、羽毛及其制品和制鞋业,36950,172.05,6583.11,872.09,876.19,2.61,1.57,3.06

21,20,木材加工和木、竹、藤、棕、草制品业,37050,95.09,5783.35,556.09,519.70,1.64,0.99,2.63

22,21,家具制造业,23120,64.32,2392.41,344.58,400.98,2.69,1.61,2.65

23,22,造纸和纸制品业,49886,210.15,16340.17,1445.14,1270.22,1.29,0.77,2.37

24,23,印刷和记录媒介复制业,44134,133.39,4593.88,606.70,498.60,2.90,1.74,2.89

25,24,文教、工美、体育和娱乐用品制造业,29796,79.13,4545.83,534.43,582.69,1.74,1.04,3.00

26,25,石油加工、炼焦和核燃料加工业,4320,1049.32,92342.23,7408.18,6371.52,1.14,0.68,0.78

27,26,化学原料和化学制品制造业,70103,852.03,61981.32,6335.72,5980.64,1.37,0.82,2.28

28,27,医药制造业,11501,620.89,13510.70,1435.39,912.47,4.60,2.76,3.14

29,28,化学纤维制造业,5596,53.97,6608.60,970.36,943.15,0.82,0.49,1.06

30,29,橡胶和塑料制品业,125211,392.46,21605.08,2538.62,2421.07,1.82,1.09,2.45

31,30,非金属矿物制品业,104558,914.45,33157.58,3128.94,2516.76,2.76,1.65,3.73

32,31,黑色金属冶炼和压延加工业,25899,525.38,89359.07,9047.83,8751.27,0.59,0.35,1.98

33,32,有色金属冶炼和压延加工业,16812,400.60,51417.81,4908.21,4601.68,0.78,0.47,1.24

34,33,金属制品业,173359,482.19,34101.16,3919.18,3796.81,1.41,0.85,1.65

35,34,通用设备制造业,215321,767.85,40683.26,4469.85,4034.11,1.89,1.13,2.59

36,35,专用设备制造业,118965,594.62,29761.43,3166.70,2814.93,2.00,1.20,2.54

37,36,汽车制造业,36288,1412.76,78728.62,8408.96,7211.88,1.79,1.08,2.39

38,37,铁路、船舶、航空航天和其他运输设备制造业,22753,269.73,14563.42,1486.77,1495.68,1.85,1.11,2.75

39,38,电气机械和器材制造业,102359,746.90,37556.67,5151.92,5044.88,1.99,1.19,2.84

40,39,计算机、通信和其他电子设备制造业,72149,582.82,31541.70,4756.47,5378.61,1.85,1.11,2.29

41,40,仪器仪表制造业,21469,110.71,3823.84,500.38,476.41,2.90,1.74,3.27

42,41,其他制造业,103787,243.93,13786.55,1689.82,1652.25,1.77,1.06,2.07

43,42,废弃资源综合利用业,4721,59.88,2454.25,316.96,258.34,2.44,1.46,1.39

44,43,金属制品、机械和设备修理业,4666,27.59,506.92,63.55,49.71,5.44,3.27,2.92

45,44,电力、热力生产和供应业,29397,2468.29,115204.40,9648.41,7301.15,2.14,1.29,4.51

46,45,燃气生产和供应业,3204,92.26,8191.10,762.94,712.89,1.13,0.68,1.17

47,46,水的生产和供应业,6718,62.48,1463.6