内蒙古自治区国家税务局、内蒙古自治区地方税务局关于发布企业所得税核定征收应税所得率的公告

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内蒙古自治区国家税务局、内蒙古自治区地方税务局 内蒙古自治区国家税务局、内蒙古自治区地方税务局关于发布企业所得税核定征收应税所得率的公告
内蒙古自治区国家税务局、内蒙古自治区地方税务局公告2016年第13号

内蒙古自治区国家税务局、内蒙古自治区地方税务局关于发布企业所得税核定征收应税所得率的公告
  内蒙古自治区国家税务局、内蒙古自治区地方税务局公告2016年第13号
  全文有效
  2016-8-25
  为加强全区居民企业纳税人企业所得税核定征收工作，深入贯彻落实《国家税务局地方税务局合作工作规范(3.0版)》(税总发[2016]94号)，根据《国家税务总局关于印发〈企业所得税核定征收办法(试行)〉的通知》(国税发[2008]30号)、《内蒙古自治区国家税务局 内蒙古自治区地方税务局关于进一步规范企业所得税核定征收管理工作的公告》(2016年第5号公告)，结合全区实际，现将企业所得税核定征收应税所得率公告如下：
   一、经各盟市国家税务局、地方税务局依据当地经济发展水平、行业盈利水平、企业经营规模等因素，在《企业所得税核定征收办法》第八条规定应税所得率标准幅度内，联合对实际利润水平较高的行业进行测算后各行业应税所得率如下：
[table]  [tr] [td=1,1,99] 地区 [/td] [td=2,1,259]

行业

[/td] [td=1,1,203]

应税所得率(%)

[/td] [/tr] [tr] [td=1,9,99]

呼和浩特市

[/td] [td=2,1,259]

农、林、牧、渔业

[/td] [td=1,1,203]

3

[/td] [/tr] [tr] [td=2,1,259]

制造业

[/td] [td=1,1,203]

6

[/td] [/tr] [tr] [td=2,1,259]

批发和零售贸易业

[/td] [td=1,1,203]

5

[/td] [/tr] [tr] [td=2,1,259]

交通运输业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=2,1,259]

建筑业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=2,1,259]

饮食业

[/td] [td=1,1,203]

15

[/td] [/tr] [tr] [td=2,1,259]

娱乐业

[/td] [td=1,1,203]

25

[/td] [/tr] [tr] [td=1,2,84]

其他行业

[/td] [td=1,1,175]

房地产开发业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

未列明的其他行业

[/td] [td=1,1,203]

15

[/td] [/tr] [tr] [td=1,9,99]

包头市

[/td] [td=2,1,259]

农、林、牧、渔业

[/td] [td=1,1,203]

3

[/td] [/tr] [tr] [td=2,1,259]

制造业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

批发和零售贸易业

[/td] [td=1,1,203]

4

[/td] [/tr] [tr] [td=2,1,259]

交通运输业

[/td] [td=1,1,203]

7

[/td] [/tr] [tr] [td=2,1,259]

建筑业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

饮食业

[/td] [td=1,1,203]

13

[/td] [/tr] [tr] [td=2,1,259]

娱乐业

[/td] [td=1,1,203]

15

[/td] [/tr] [tr] [td=1,2,84]

其他行业

[/td] [td=1,1,175]

房地产开发业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

未列明的其他行业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,9,99]

呼伦贝尔市

[/td] [td=2,1,259]

农、林、牧、渔业

[/td] [td=1,1,203]

3

[/td] [/tr] [tr] [td=2,1,259]

制造业

[/td] [td=1,1,203]

8-10

[/td] [/tr] [tr] [td=2,1,259]

批发和零售贸易业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

交通运输业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=2,1,259]

建筑业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=2,1,259]

饮食业

[/td] [td=1,1,203]

15

[/td] [/tr] [tr] [td=2,1,259]

娱乐业

[/td] [td=1,1,203]

30

[/td] [/tr] [tr] [td=1,2,84]

其他行业

[/td] [td=1,1,175]

房地产开发业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

未列明的其他行业

[/td] [td=1,1,203]

12

[/td] [/tr] [tr] [td=1,9,99]

兴安盟

[/td] [td=2,1,259]

农、林、牧、渔业

[/td] [td=1,1,203]

4

[/td] [/tr] [tr] [td=2,1,259]

制造业

[/td] [td=1,1,203]

6

[/td] [/tr] [tr] [td=2,1,259]

批发和零售贸易业

[/td] [td=1,1,203]

4

[/td] [/tr] [tr] [td=2,1,259]

交通运输业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=2,1,259]

建筑业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

饮食业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

娱乐业

[/td] [td=1,1,203]

16

[/td] [/tr] [tr] [td=1,2,84]

其他行业

[/td] [td=1,1,175]

房地产开发业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

未列明的其他行业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,9,99]

通辽市

[/td] [td=2,1,259]

农、林、牧、渔业

[/td] [td=1,1,203]

3

[/td] [/tr] [tr] [td=2,1,259]

制造业

[/td] [td=1,1,203]

6

[/td] [/tr] [tr] [td=2,1,259]

批发和零售贸易业

[/td] [td=1,1,203]

5

[/td] [/tr] [tr] [td=2,1,259]

交通运输业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=2,1,259]

建筑业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=2,1,259]

饮食业

[/td] [td=1,1,203]

15

[/td] [/tr] [tr] [td=2,1,259]

娱乐业

[/td] [td=1,1,203]

25

[/td] [/tr] [tr] [td=1,2,84]

其他行业

[/td] [td=1,1,175]

房地产开发业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

未列明的其他行业

[/td] [td=1,1,203]

15

[/td] [/tr] [tr] [td=1,9,99]

赤峰市

[/td] [td=2,1,259]

农、林、牧、渔业

[/td] [td=1,1,203]

4

[/td] [/tr] [tr] [td=2,1,259]

制造业

[/td] [td=1,1,203]

5

[/td] [/tr] [tr] [td=2,1,259]

批发和零售贸易业

[/td] [td=1,1,203]

5

[/td] [/tr] [tr] [td=2,1,259]

交通运输业

[/td] [td=1,1,203]

7

[/td] [/tr] [tr] [td=2,1,259]

建筑业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

饮食业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

娱乐业

[/td] [td=1,1,203]

18

[/td] [/tr] [tr] [td=1,2,84]

其他行业

[/td] [td=1,1,175]

房地产开发业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

未列明的其他行业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,9,99]

锡林郭勒盟

[/td] [td=2,1,259]

农、林、牧、渔业

[/td] [td=1,1,203]

5

[/td] [/tr] [tr] [td=2,1,259]

制造业

[/td] [td=1,1,203]

7

[/td] [/tr] [tr] [td=2,1,259]

批发和零售贸易业

[/td] [td=1,1,203]

5

[/td] [/tr] [tr] [td=2,1,259]

交通运输业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=2,1,259]

建筑业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

饮食业

[/td] [td=1,1,203]

12

[/td] [/tr] [tr] [td=2,1,259]

娱乐业

[/td] [td=1,1,203]

20

[/td] [/tr] [tr] [td=1,2,84]

其他行业

[/td] [td=1,1,175]

房地产开发业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

未列明的其他行业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,9,99]

乌兰察布市

[/td] [td=2,1,259]

农、林、牧、渔业

[/td] [td=1,1,203]

3

[/td] [/tr] [tr] [td=2,1,259]

制造业

[/td] [td=1,1,203]

5

[/td] [/tr] [tr] [td=2,1,259]

批发和零售贸易业

[/td] [td=1,1,203]

4

[/td] [/tr] [tr] [td=2,1,259]

交通运输业

[/td] [td=1,1,203]

7

[/td] [/tr] [tr] [td=2,1,259]

建筑业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

饮食业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

娱乐业

[/td] [td=1,1,203]

15

[/td] [/tr] [tr] [td=1,2,84]

其他行业

[/td] [td=1,1,175]

房地产开发业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

未列明的其他行业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,9,99]

鄂尔多斯市

[/td] [td=2,1,259]

农、林、牧、渔业

[/td] [td=1,1,203]

3

[/td] [/tr] [tr] [td=2,1,259]

制造业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

批发和零售贸易业

[/td] [td=1,1,203]

4

[/td] [/tr] [tr] [td=2,1,259]

交通运输业

[/td] [td=1,1,203]

7

[/td] [/tr] [tr] [td=2,1,259]

建筑业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

饮食业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

娱乐业

[/td] [td=1,1,203]

16

[/td] [/tr] [tr] [td=1,2,84]

其他行业

[/td] [td=1,1,175]

房地产开发业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

未列明的其他行业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,9,99]

巴彦淖尔市

[/td] [td=2,1,259]

农、林、牧、渔业

[/td] [td=1,1,203]

3

[/td] [/tr] [tr] [td=2,1,259]

制造业

[/td] [td=1,1,203]

5

[/td] [/tr] [tr] [td=2,1,259]

批发和零售贸易业

[/td] [td=1,1,203]

5

[/td] [/tr] [tr] [td=2,1,259]

交通运输业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=2,1,259]

建筑业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

饮食业

[/td] [td=1,1,203]

临河区15,其他旗县区10

[/td] [/tr] [tr] [td=2,1,259]

娱乐业

[/td] [td=1,1,203]

临河区20,其他旗县区15

[/td] [/tr] [tr] [td=1,2,84]

其他行业

[/td] [td=1,1,175]

房地产开发业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

未列明的其他行业

[/td] [td=1,1,203]

12

[/td] [/tr] [tr] [td=1,9,99]

乌海市

[/td] [td=2,1,259]

农、林、牧、渔业

[/td] [td=1,1,203]

3

[/td] [/tr] [tr] [td=2,1,259]

制造业

[/td] [td=1,1,203]

6

[/td] [/tr] [tr] [td=2,1,259]

批发和零售贸易业

[/td] [td=1,1,203]

5

[/td] [/tr] [tr] [td=2,1,259]

交通运输业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

建筑业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

饮食业

[/td] [td=1,1,203]

12

[/td] [/tr] [tr] [td=2,1,259]

娱乐业

[/td] [td=1,1,203]

20

[/td] [/tr] [tr] [td=1,2,84]

其他行业

[/td] [td=1,1,175]

房地产开发业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

未列明的其他行业

[/td] [td=1,1,203]

12

[/td] [/tr] [tr] [td=1,18,99]

阿拉善盟

[/td] [td=2,1,259]

农、林、牧、渔业

[/td] [td=1,1,203]

3

[/td] [/tr] [tr] [td=2,1,259]

制造业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=2,1,259]

批发和零售贸易业

[/td] [td=1,1,203]

汽车销售业4,其他销售业5

[/td] [/tr] [tr] [td=2,1,259]

交通运输业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=2,1,259]

建筑业

[/td] [td=1,1,203]

8

[/td] [/tr] [tr] [td=2,1,259]

饮食业

[/td] [td=1,1,203]

15

[/td] [/tr] [tr] [td=2,1,259]

娱乐业

[/td] [td=1,1,203]

25

[/td] [/tr] [tr] [td=1,11,84]

其他行业

[/td] [td=1,1,175]

房地产开发业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

煤炭开采业

[/td] [td=1,1,203]

20

[/td] [/tr] [tr] [td=1,1,175]

煤炭洗选业

[/td] [td=1,1,203]

15

[/td] [/tr] [tr] [td=1,1,175]

煤炭经销业

[/td] [td=1,1,203]

12

[/td] [/tr] [tr] [td=1,1,175]

非金属矿采选业

[/td] [td=1,1,203]

20

[/td] [/tr] [tr] [td=1,1,175]

集贸市场摊位租赁业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

盐业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

沙石业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

物流辅助业

[/td] [td=1,1,203]

10

[/td] [/tr] [tr] [td=1,1,175]

现代服务业

[/td] [td=1,1,203]

15

[/td] [/tr] [tr] [td=1,1,175]

未列明的其他行业

[/td] [td=1,1,203]

15

[/td] [/tr] [tr] [td=1,9,99]

满洲里市

[/td] [td=2,1,259]