個體工商戶個人所得稅附征率表

個體工商戶個人所得稅附征率表行業(yè)經(jīng)營項目年營業(yè)額（元）及附征率（％）工業(yè)加工210000-3600000.2-1.6360000-5100000.3-2.4510000-7100000.5-4710000-17100000.8-6.41710000以上0.9-7.2修理修配210000-3600000.3—1.6360000-5100000.45-2.4510000-7100000.75-4710000-17100001.2-6.41710000以上1.35-7.2制造業(yè)210000-3600000.2-1.6360000-5100000.3-2.4510000-7100000.5-4710000-17100000.8-6.41710000以上0.9-7.2商業(yè)日用百貨210000-3600000.2-1360000-5100000.3-1.5510000-7100000.5-2.5710000-17100000.8-41710000以上0.9-4.5煙酒（副食）210000-3600000.4-1.6360000-5100000.6-2.4510000-7100001-4710000-17100001.6-6.41710000以上1.8-7.2服裝鞋帽210000-3600000.4-2360000-5100000.6-3510000-7100001-5710000-17100001.6-81710000以上1.8-9電子產(chǎn)品210000-3600000.2-1

360000-510000 0.3-1.5510000-7100000.5-2.5710000-17100000.8-41710000以上0.9-4.5裝飾材料210000-3600000.2-0.8360000-5100000.3-1.2510000-7100000.5-2710000-17100000.8-3.21710000以上0.9-3.6家具210000-3600000.2-0.6360000-5100000.3-0.9510000-7100000.5-1.5710000-17100000.8-2.41710000以上0.9-2.7五金化工210000-3600000.2-0.8360000-5100000.3-1.2510000-7100000.5-2710000-17100000.8-3.21710000以上0.9-3.6茶葉210000-3600000.4-1.6360000-5100000.6-2.4510000-7100001-4710000-17100001.6-6.41710000以上1.8-7.2保健品210000-3600000.4-1.6360000-5100000.6-2.4510000-7100001-4710000-17100001.6-6.41710000以上1.8-7.2化妝品210000-3600000.4-1.6360000-5100000.6-2.4510000-7100001-4710000-17100001.6-6.41710000以上1.8-7.2音像書刊210000-3600000.2-0.8360000-5100000.3-1.2

510000-7100000.5-2710000-17100000.8-3.21710000以上0.9-3.6干鮮水產(chǎn)品210000-3600000.4-1360000-5100000.6-1.5510000-7100001-2.5710000-17100001.6-41710000以上1.8-4.5其他商業(yè)210000-3600000.2-1360000-5100000.3-1.5510000-7100000.5-2.5710000-17100000.8-41710000以上0.9-4.5建筑業(yè)建筑安裝210000-3600000.3360000-5100000.45510000-7100000.75710000-17100001.21710000以上1.35交通運輸業(yè)裝卸搬運（搬家）210000-3600000.2-1360000-5100000.3-1.5510000-7100000.5-2.5710000-17100000.8-41710000以上0.9-4.5客（貨）運輸210000以上1.5服務業(yè)飲食業(yè)168000-2880000.4-1.4288000-4080000.6-2.1408000-5680001—3.5568000-13680001.6-5.61368000以上1.8-6.3旅館業(yè)140000-2880000.4-1288000-1400000.6-1.5140000-5680001-2.5568000-13680001.6-41368000以上1.8-4.5美容美發(fā)（美容）140000-2400000.6-2.4240000-1400000.9-3.6

140000-473333 1.5-6473333-11400002.4-9.61140000以上2.7-10.8美容美發(fā)（美發(fā)）140000-2400000.4-2240000-1400000.6-3140000-4733331-5473333-11400001.6-81140000以上1.8-9足療140000-2400000.6-2.4240000-1400000.9-3.6140000-4733331.5-6473333-11400002.4-9.61140000以上2.7-10.8洗浴中心140000-2400000.6-2.4240000-1400000.9-3.6140000-4733331.5-6473333-11400002.4-9.61140000以上2.7-10.8浴池140000-2400000.2-2240000-1400000.3-3140000-4733330.5-5473333-11400000.8-81140000以上0.9-9代理業(yè)140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9咨詢業(yè)140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9茶樓140000-2880000.6-2288000-1400000.9-3140000-5680001.5-5

568000-1368000 2.4-81368000以上2.7-9咖啡廳140000-2880000.6-2288000-1400000.9-3140000-5680001.5-5568000-13680002.4-81368000以上2.7-9洗衣洗染140000-2400000.4-2240000-1400000.6-3140000-4733331-5473333-11400001.6-81140000以上1.8-9美甲140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9中介140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9快遞140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9照相（婚紗）140000-2400000.6-1240000-1400000.9-1.5140000-4733331.5-2.5473333-11400002.4-41140000以上2.7-4.5照相（彩擴）140000-2400000.4-1240000-1400000.6-1.5140000-4733331-2.5473333-11400001.6-41140000以上1.8-4.5租賃業(yè)（含汽車租賃）140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9汽車美容140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9家政服務140000-2400000.4-2240000-1400000.6-3140000-4733331-5473333-11400001.6-81140000以上1.8-9診所（綜合）140000-2400000.4-2240000-1400000.6-3140000-4733331-5473333-11400001.6-81140000以上1.8-9診所（?？疲?40000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9打字復印140000-2400000.2-2240000-1400000.3-3140000-4733330.5-5473333-11400000.8-81140000以上0.9-9文化體育業(yè)140000-2400000.4-2240000-1400000.6-3140000-4733331-5473333-11400001.6-81140000以上1.8-9娛樂業(yè)夜總會、練歌房105000-1800000.8-2180000-2550001.2-3255000-3550002-5355000-8550003.2-8855000以上3.6-9酒吧、音樂茶座105000-1800000.6-2180000-2550000.9-3255000-3550001.5-5355000-8550002.4-8855000以上2.7-9臺球105000-1800000.8-2180000-2550001.2-3255000-3550002-5355000-8550003.2-8855000以上3.6-9保齡球105000-1800000.8-2180000-255000