个体工商户个人所得税附征率表.doc

个体工商户个人所得税附征率表行业经营项目年营业额（元）及附征率（%）工业加工2100003600000.21.63600005100000.32.45100007100000.5471000017100000.86.41710000以上0.97.2修理修配2100003600000.31.63600005100000.452.45100007100000.75471000017100001.26.41710000以上1.357.2制造业2100003600000.21.63600005100000.32.45100007100000.5471000017100000.86.41710000以上0.97.2商业日用百货2100003600000.213600005100000.31.55100007100000.52.571000017100000.841710000以上0.94.5烟酒（副食）2100003600000.41.63600005100000.62.45100007100001471000017100001.66.41710000以上1.87.2服装鞋帽2100003600000.423600005100000.635100007100001571000017100001.681710000以上1.89电子产品2100003600000.213600005100000.31.55100007100000.52.571000017100000.841710000以上0.94.5装饰材料2100003600000.20.83600005100000.31.25100007100000.5271000017100000.83.21710000以上0.93.6家具2100003600000.20.63600005100000.30.95100007100000.51.571000017100000.82.41710000以上0.92.7五金化工2100003600000.20.83600005100000.31.25100007100000.5271000017100000.83.21710000以上0.93.6茶叶2100003600000.41.63600005100000.62.45100007100001471000017100001.66.41710000以上1.87.2保健品2100003600000.41.63600005100000.62.45100007100001471000017100001.66.41710000以上1.87.2化妆品2100003600000.41.63600005100000.62.45100007100001471000017100001.66.41710000以上1.87.2音像书刊2100003600000.20.83600005100000.31.25100007100000.5271000017100000.83.21710000以上0.93.6干鲜水产品2100003600000.413600005100000.61.551000071000012.571000017100001.641710000以上1.84.5其他商业2100003600000.213600005100000.31.55100007100000.52.571000017100000.841710000以上0.94.5建筑业建筑安装2100003600000.33600005100000.455100007100000.7571000017100001.21710000以上1.35交通运输业装卸搬运（搬家）2100003600000.213600005100000.31.55100007100000.52.571000017100000.841710000以上0.94.5客（货）运输210000以上1.5服务业饮食业1680002880000.41.42880004080000.62.140800056800013.556800013680001.65.61368000以上1.86.3旅馆业1400002880000.412880001400000.61.514000056800012.556800013680001.641368000以上1.84.5美容美发（美容）1400002400000.62.42400001400000.93.61400004733331.5647333311400002.49.61140000以上2.710.8美容美发（美发）1400002400000.422400001400000.631400004733331547333311400001.681140000以上1.89足疗1400002400000.62.42400001400000.93.61400004733331.5647333311400002.49.61140000以上2.710.8洗浴中心1400002400000.62.42400001400000.93.61400004733331.5647333311400002.49.61140000以上2.710.8浴池1400002400000.222400001400000.331400004733330.5547333311400000.881140000以上0.99代理业1400002400000.622400001400000.931400004733331.5547333311400002.481140000以上2.79咨询业1400002400000.622400001400000.931400004733331.5547333311400002.481140000以上2.79茶楼1400002880000.622880001400000.931400005680001.5556800013680002.481368000以上2.79咖啡厅1400002880000.622880001400000.931400005680001.5556800013680002.481368000以上2.79洗衣洗染1400002400000.422400001400000.631400004733331547333311400001.681140000以上1.89美甲1400002400000.622400001400000.931400004733331.5547333311400002.481140000以上2.79中介1400002400000.622400001400000.931400004733331.5547333311400002.481140000以上2.79快递1400002400000.622400001400000.931400004733331.5547333311400002.481140000以上2.79照相（婚纱）1400002400000.612400001400000.91.51400004733331.52.547333311400002.441140000以上2.74.5照相（彩扩）1400002400000.412400001400000.61.514000047333312.547333311400001.641140000以上1.84.5租赁业（含汽车租赁）1400002400000.622400001400000.931400004733331.5547333311400002.481140000以上2.79汽车美容1400002400000.622400001400000.931400004733331.5547333311400002.481140000以上2.79家政服务1400002400000.422400001400000.631400004733331547333311400001.681140000以上1.89诊所（综合）1400002400000.422400001400000.631400004733331547333311400001.681140000以上1.89诊所（专科）1400002400000.622400001400000.931400004733331.5547333311400002.481140000以上2.79打字复印1400002400000.222400001400000.331400004733330.5547333311400000.881140000以上0.99文化体育业1400002400000.422400001400000.631400004733331547333311400001.681140000以上1.89娱乐业夜总会、练歌房1050001800000.821800002550001.23255000355000253550008550003.28855000以上3.69酒吧、音乐茶座1050001800000.621800002550000.932550003550001.553550008550002.48855000以上2.79台球1050001800000.821800002550001.23255000355000253550008550003.28855000以上3.69保龄球1050001800000.82180000255000