最新税率表(营业税、企业所得税、个人所得税、增值税)

最新税率表(营业税、企业所得税、个人所得税、增值税) breaking length, short break, minimize lap splices in order to save steel. 3.6 blanking length of steel bar according to the component size, thickness, bending length and hook to increase the adjustment value requirements into consideration. 3.7 bending rebar bending machines. Process: preparatory work--dash-bending. Dash under different bending angle bending adjustments of deductions; at the end part with semicircular bend hook, the secant length 0.5d (d is diameter), crossed from the steel line to the sides. 4 bars before you binding reinforcement tie earnestly familiarity with drawing paper, check the feed table and design is consistent, carefully check the number of blank size, shape, and material table match, check the rear fastening can be carried out. Φ above 12 bar 20# galvanized iron wire, φ 12 following reinforcement 22# galvanized iron wire banding banding. 4.1 the Foundation beams and reinforcement of waterproof plate: ? binding order: cable ? ink pop-up panels, beams, walls, marked with paint, model, pitch ? wear steel and ...A5 steel engineering quality standard steel processing Shi its size allows deviation must meet Xia table requirements: steel processing Shi allows deviation and test method project allows deviation (mm) test method by force steel Shun length direction full length of net size ? 10 ruler check bent up steel of bent folding location ? 20 ruler check hoop reinforced of within net size +5 ruler check steel installation Shi, by force steel of varieties, and level, and specifications and number must meet design requirements. Steel installation location of allows deviation and test method project allows deviation (mm) test method lashing steel network long, and wide ? 10 ruler check mesh size ? 20 ruler volume continuous three document, take maximum value lashing steel skeleton long ? 10 ruler check wide, and high ? 5 ruler volume ends, middle the is, take maximum value by force steel spacing ? 10 ruler check row from ? 5 ruler check cover thickness based ? 10 ruler check column, and beam ? 5 ruler check Board , And wall, and Shell ? 3 ruler check lashing hoop reinforced, and horizontal steel spacing ? 20 ruler volume continuous three document, take maximum value steel bent beginning location 20 ruler check pre buried pieces center line location 5 ruler check level high poor +3,0 ruler and feeler check note: ? check pre buried pieces center line location Shi, along longitudinal, and cross two a direction volume measuring, and take which of larger value. II table of beam, Board Member the upper longitudinal reinforcement protection layer thickness of rate of 90% per cent and shall not exceed 1.5 times the size of deviations of the table. 1.4 template engineering the engineering for framework cut force wall structure, column, and cut force wall template used multilayer Board (see special construction programme), now poured roof, and stairs end of die and the Liang Mo are used high strength bamboo rubber Board, the template has 营业税税目税率表 税目 税率 征收范围 一、交通运铁路运输、公路运输、水上运输、航空运输、管道运输、其他交通运输3% 输业 业和交通运输辅助业 二、建筑业 3% 建筑、安装、修缮、装饰及其他工程作业 三、金融保5% 贷款、融资租赁、金融商品转让、信托业、其他金融业务;保险 险业 四、邮电通邮政业、电信业、邮政电信业、邮务物品销售、邮政储蓄、电话安装、3% 信业 电信物品销售、其他邮政电信业务 五、文化体3% 文化业的表演、播映;其他文化业、经营游览场所的业务;体育业 育业 歌厅、舞厅、卡拉OK歌舞厅、音乐茶座、台(桌)球、高尔夫球、保六、娱乐业 5%-20% 龄球、游艺、网吧 代理业、旅店业、饮食业、旅游业、仓储业、租赁业、广告业及其他服七、服务业 5% 务业 八、转让无5% 转让土地使用权、商标权、专利权、非专利技术、著作权、商誉 形资产 九、销售不5% 销售建筑物或构筑物、销售其他土地附着物 动产 营业税起征点:按期纳税，月营业额5000-20000元;按次纳税，每次(日)营业额300-500元。 企业所得税税率表 类别 适用范围 税率 法律依据 基本税率 25% 第四条 (1)非居民企业在中国境内未设立机构、场所的，或 者虽设立机构、场所但取得的所得与其所设机构、第四条、第二十低税率 20% 场所没有实际联系的，其来源于中国境内的所得;八条 (2)符合条件的小型微利企业 优惠税率 国家需要重点扶持的高新技术企业 15% 第二十八条 非居民企业取得企业所得税法第二十七条第(五) 项规定的所得，亦即企业所得税法第三条第三款规 定的所得，亦即:非居民企业在中国境内未设立机《》第九十优惠税率 10% 构、场所的，或者虽设立机构、场所但取得的所得一条 与其所设机构、场所没有实际联系的，其来源于中 国境内的所得 breaking length, short break, minimize lap splices in order to save steel. 3.6 blanking length of steel bar according to the component size, thickness, bending length and hook to increase the adjustment value requirements into consideration. 3.7 bending rebar bending machines. Process: preparatory work--dash-bending. Dash under different bending angle bending adjustments of deductions; at the end part with semicircular bend hook, the secant length 0.5d (d is diameter), crossed from the steel line to the sides. 4 bars before you binding reinforcement tie earnestly familiarity with drawing paper, check the feed table and design is consistent, carefully check the number of blank size, shape, and material table match, check the rear fastening can be carried out. Φ above 12 bar 20# galvanized iron wire, φ 12 following reinforcement 22# galvanized iron wire banding banding. 4.1 the Foundation beams and reinforcement of waterproof plate: ? binding order: cable ? ink pop-up panels, beams, walls, marked with paint, model, pitch ? wear steel and ...A5 steel engineering quality standard steel processing Shi its size allows deviation must meet Xia table requirements: steel processing Shi allows deviation and test method project allows deviation (mm) test method by force steel Shun length direction full length of net size ? 10 ruler check bent up steel of bent folding location ? 20 ruler check hoop reinforced of within net size +5 ruler check steel installation Shi, by force steel of varieties, and level, and specifications and number must meet design requirements. Steel installation location of allows deviation and test method project allows deviation (mm) test method lashing steel network long, and wide ? 10 ruler check mesh size ? 20 ruler volume continuous three document, take maximum value lashing steel skeleton long ? 10 ruler check wide, and high ? 5 ruler volume ends, middle the is, take maximum value by force steel spacing ? 10 ruler check row from ? 5 ruler check cover thickness based ? 10 ruler check column, and beam ? 5 ruler check Board , And wall, and Shell ? 3 ruler check lashing hoop reinforced, and horizontal steel spacing ? 20 ruler volume continuous three document, take maximum value steel bent beginning location 20 ruler check pre buried pieces center line location 5 ruler check level high poor +3,0 ruler and feeler check note: ? check pre buried pieces center line location Shi, along longitudinal, and cross two a direction volume measuring, and take which of larger value. II table of beam, Board Member the upper longitudinal reinforcement protection layer thickness of rate of 90% per cent and shall not exceed 1.5 times the size of deviations of the table. 1.4 template engineering the engineering for framework cut force wall structure, column, and cut force wall template used multilayer Board (see special construction programme), now poured roof, and stairs end of die and the Liang Mo are used high strength bamboo rubber Board, the template has breaking length, short break, minimize lap splices in order to save steel. 3.6 blanking length of steel bar according to the component size, thickness, bending length and hook to increase the adjustment value requirements into consideration. 3.7 bending rebar bending machines. Process: preparatory work--dash-bending. Dash under different bending angle bending adjustments of deductions; at the end part with semicircular bend hook, the secant length 0.5d (d is diameter), crossed from the steel line to the sides. 4 bars before you binding reinforcement tie earnestly familiarity with drawing paper, check the feed table and design is consistent, carefully check the number of blank size, shape, and material table match, check the rear fastening can be carried out. Φ above 12 bar 20# galvanized iron wire, φ 12 following reinforcement 22# galvanized iron wire banding banding. 4.1 the Foundation beams and reinforcement of waterproof plate: ? binding order: cable ? ink pop-up panels, beams, walls, marked with paint, model, pitch ? wear steel and ...A5 steel engineering quality standard steel processing Shi its size allows deviation must meet Xia table requirements: steel processing Shi allows deviation and test method project allows deviation (mm) test method by force steel Shun length direction full length of net size ? 10 ruler check bent up steel of bent folding location ? 20 ruler check hoop reinforced of within net size +5 ruler check steel installation Shi, by force steel of varieties, and level, and specifications and number must meet design requirements. Steel installation location of allows deviation and test method project allows deviation (mm) test method lashing steel network long, and wide ? 10 ruler check mesh size ? 20 ruler volume continuous three document, take maximum value lashing steel skeleton long ? 10 ruler check wide, and high ? 5 ruler volume ends, middle the is, take maximum value by force steel spacing ? 10 ruler check row from ? 5 ruler check cover thickness based ? 10 ruler check column, and beam ? 5 ruler check Board , And wall, and Shell ? 3 ruler check lashing hoop reinforced, and horizontal steel spacing ? 20 ruler volume continuous three document, take maximum value steel bent beginning location 20 ruler check pre buried pieces center line location 5 ruler check level high poor +3,0 ruler and feeler check note: ? check pre buried pieces center line location Shi, along longitudinal, and cross two a direction volume measuring, and take which of larger value. II table of beam, Board Member the upper longitudinal reinforcement protection layer thickness of rate of 90% per cent and shall not exceed 1.5 times the size of deviations of the table. 1.4 template engineering the engineering for framework cut force wall structure, column, and cut force wall template used multilayer Board (see special construction programme), now poured roof, and stairs end of die and the Liang Mo are used high strength bamboo rubber Board, the template has 最新个人所得税税率表 (一)工资、薪金所得适用 1 不超过1500元的 不超过1455元的 3 0 1、本表含税级距指以超过1500元至超过1455元至4,155元每月收入额减除费用2 10 105 4,500元的部分 的部分 三千五百元后的余额超过4,500元至超过4,155元至7,755元或者减除附加减除费3 20 555 9,000元的部分 的部分 用后的余额。 超过9,000元至超过7,755元至27,2552、含税级距适用于由4 25 1,005 35,000元的部分 元的部分 纳税人负担税款的工超过35,000元至超过27,255元至41,255资、薪金所得;不含5 30 2,755 55,000元的部分 元的部分 税级距适用于由他人超过55,000元至超过31,375元至45,375(单位)代付税款的工6 35 5,505 80,000元的部分 元的部分 资、薪金所得。 超过80,000元的 7 超过57,505的部分 45 13,505 部分 (二)个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得适用 不超过15,000元1、本表含税级距指每一纳税1 不超过14,250元的 5 0 的 年度的收入总额，减除成本，超过15,000元到超过14,250元至费用以及损失的余额。 2 10 750 30,000元的部分 27,750元的部分 2、含税级距适用于个体工商超过30,000元至超过27,750元至户的生产、经营所得和对企事3 20 3,750 60,000元的部分 51,750元的部分 业单位的承包经营承租经营超过60,000元至超过51,750元至4 30 9,750 所得。不含税级距适用于由他100,000元的部分 79,750元的部分 人(单位)代付税款的承包经超过100,000元的超过79,750元的部5 35 14,750 营、承租经营所得。 部分 分 der ... 4.3 in the bench on the side panelled uncing is less than 900, step less than 1500, and scissors and sweep the pipe, beams and slabs bearing fasteners must be instalpull bolt, when beam >600, Leung added pull bolt @600mm. On the podium and some scaffolding, vertical and horizontal pole span the m width is less than 250mm, and @ 900mm beam steel frame spacing, vertical spacing 900mm horizontal tube, beam is not added oer arches at the end of 0.4%L. 3.3 side reinforcement beams, Latrun line alignment. 3.4 header height is less than 500mm, beae girdng the beam direction, and erection of steel pipe supports. 3.2 beam formwork, when beam span greater than or equal to 6m, thplates support 3.1 Liang Mo 3 beam cladding wood plastic is used as templates, stared blankly for long layout 50x100 beam aloe. Temtop pressure beam side, seam clamps 5mm sponge and paper adhesive tape, to ensure construction quality of concrete corner sitbody and the floor, and the same floor connected whole, to enhance the overall stability of frame. 2.5 floor model and model n the oth surface, in accordance with the quality requirements, and paste the seam tape on the template. 2.4 pad 50mm planks betweenment, and joist nailed down. 2.3 surface layer of wood glue banpu finished, carefully check that the bracket is a solid, smomplate, began laying around, shut in the Middle, corner site template Latrun line aligdismantling system formwork, when span is greater than or equal to 4.0 meters, template by 0.25%L arch. 2.2 pavement layer te-er than 2 metres from the floor, using quicktube scaffold system spans great-e keel, keel for PHI 48 steel pipe, the keel to 50*100 wood, used in steelshaped pins are in line with quality standards. 2 floor template support 2.1 floor template by laying bamboo plywood in doubl-xibility, use annex "u"l fleg @500*500. 1.3 steel pipe connection fittings, meet quality standards, no cracks, threads oil, without accusations, torsionatablets, ? 0.000 above with on pulled screw Rod coat PVC tube, tube out wall surface 50mm/surface, on pulled screw Rod spacin waterong with wall wide; cut force wall template reinforcement ? 0.000 following with with φ 12 of on pulled screw rod with check song not round not whole, defects; template top support with prefabricated 50x50 concrete support block, spacing for 600mm, l Alicetion is less than 1.5mm. 1.2 reinforcement pipe selection φ 48 standard pipe, tube wall thickness uniform, and no crack, and resistance to flooding, soaked in water at room temperature 72h, no glue, surface wear and corrosion resistance, smooth devia than 3.2x103 N/mm2,layer plate thickness 12mm thickness, flexural design strength of not less than 12.5N/mm2, modulus of elasticity is not less -can reached water concrete effect, reduce workers intensity, features. 1 material requiring more than 1.1 multir beautiful, flat degrees good, weight light, and Board site big, seams less, construction progress fast, support split easy and concrete forming behind laye - 2 - breaking length, short break, minimize lap splices in order to save steel. 3.6 blanking length of steel bar according to the component size, thickness, bending length and hook to increase the adjustment value requirements into consideration. 3.7 bending rebar bending machines. Process: preparatory work--dash-bending. Dash under different bending angle bending adjustments of deductions; at the end part with semicircular bend hook, the secant length 0.5d (d is diameter), crossed from the steel line to the sides. 4 bars before you binding reinforcement tie earnestly familiarity with drawing paper, check the feed table and design is consistent, carefully check the number of blank size, shape, and material table match, check the rear fastening can be carried out. Φ above 12 bar 20# galvanized iron wire, φ 12 following reinforcement 22# galvanized iron wire banding banding. 4.1 the Foundation beams and reinforcement of waterproof plate: ? binding order: cable ? ink pop-up panels, beams, walls, marked with paint, model, pitch ? wear steel and ...A5 steel engineering quality standard steel processing Shi its size allows deviation must meet Xia table requirements: steel processing Shi allows deviation and test method project allows deviation (mm) test method by force steel Shun length direction full length of net size ? 10 ruler check bent up steel of bent folding location ? 20 ruler check hoop reinforced of within net size +5 ruler check steel installation Shi, by force steel of varieties, and level, and specifications and number must meet design requirements. Steel installation location of allows deviation and test method project allows deviation (mm) test method lashing steel network long, and wide ? 10 ruler check mesh size ? 20 ruler volume continuous three document, take maximum value lashing steel skeleton long ? 10 ruler check wide, and high ? 5 ruler volume ends, middle the is, take maximum value by force steel spacing ? 10 ruler check row from ? 5 ruler check cover thickness based ? 10 ruler check column, and beam ? 5 ruler check Board , And wall, and Shell ? 3 ruler check lashing hoop reinforced, and horizontal steel spacing ? 20 ruler volume continuous three document, take maximum value steel bent beginning location 20 ruler check pre buried pieces center line location 5 ruler check level high poor +3,0 ruler and feeler check note: ? check pre buried pieces center line location Shi, along longitudinal, and cross two a direction volume measuring, and take which of larger value. II table of beam, Board Member the upper longitudinal reinforcement protection layer thickness of rate of 90% per cent and shall not exceed 1.5 times the size of deviations of the table. 1.4 template engineering the engineering for framework cut force wall structure, column, and cut force wall template used multilayer Board (see special construction programme), now poured roof, and stairs end of die and the Liang Mo are used high strength bamboo rubber Board, the template has (三)劳务报酬所得适用 1、表中的含税级距、不含税级距，均不超过20,000不超过16,0001 20 0 元的 元的 为按照税法规定减除有关费用后的所超过20,000元超过16,000元得额。 2 到50,000元的至37,000元的30 2,000 2、含税级距适用于由纳税人负担税款部分 部分 的劳务报酬所得;不含税级距适用于由超过50,000元超过37,000元3 40 7,000 的部分 的部分 他人(单位)代付税款的劳务报酬所得。 增值税税率表(新) 2009年新变动: 1、购入固定资产，进项税可以抵扣。 2、取消外商投资企业采购国产设备增值税退税政策。 3、取消原增值税政策中对于矿产品的13%优惠税率，对其恢复17%的法定税率。 4、小规模纳税人取消了工业与商业的差别，增值税税率降为3%。 增值税起征点:销售货物的，为月销售额5000-20000元;销售应税劳务的，为月销售额5000-20000元;按次纳税的，为每次(日)销售额300-500元。 税目 税率 范围说明 一、销售或进口《增值税暂行条例》第二条第一项规定:“纳税人销售或者进口货物除列举的以17% 货物，除本条第(二 )项、第(三)项规定外，税率为17%。” 外 二、加工、修理《增值税暂行条例》第二条第四项规定:“纳税人提供加工、修17% 修配劳务 理修配劳务，税率为17% 三、农业产品 包括植物类、动物类 13% 粮食包括小麦、稻谷、玉米、高梁、谷子和其他杂粮，以及经碾 磨、脱壳等加工后的粮食 注:切面、饺子皮、馄钝皮、面皮、米粉等粮食复制品，也属于 本货物的征税范围。豆制小吃食品不包括。 蔬菜包括各种蔬菜、菌类植物和少数可作副食的木料植物。 注:经晾晒、冷藏、冷冻、包装、脱水等工序加工的蔬菜、腌菜、1(植物类 咸菜、酱菜和盐渍蔬菜等也属于本货物的征税范围。 烟叶包括晒烟叶、晾烟叶和初烤烟叶。 茶叶包括各种毛茶。 园艺植物指可供食用的果实。 注:经冷冻、冷藏、包装等工序加工的园艺植物，也属于本货物amboo rubber Board, the template hasngth bilayer Board (see special construction programme), now poured roof, and stairs end of die and the Liang Mo are used high stre.4 template engineering the engineering for framework cut force wall structure, column, and cut force wall template used multble. 1nforcement protection layer thickness of rate of 90% per cent and shall not exceed 1.5 times the size of deviations of the tas two a direction volume measuring, and take which of larger value. II table of beam, Board Member the upper longitudinal reicros check pre buried pieces center line location Shi, along longitudinal, and?level high poor +3,0 ruler and feeler check note: ocument, take maximum value steel bent beginning location 20 ruler check pre buried pieces center line location 5 ruler checke d, And wall, and Shell ? 3 ruler check lashing hoop reinforced, and horizontal steel spacing ? 20 ruler volume continuous thre ing ? 10 ruler check row from ? 5 ruler check cover thickness based ? 10 ruler check column, and beam ? 5 ruler check Board l spacng steel skeleton long ? 10 ruler check wide, and high ? 5 ruler volume ends, middle the is, take maximum value by force steesteel network long, and wide ? 10 ruler check mesh size ? 20 ruler volume continuous three document, take maximum value lashishing gn requirements. Steel installation location of allows deviation and test method project allows deviation (mm) test method lae +5 ruler check steel installation Shi, by force steel of varieties, and level, and specifications and number must meet desit sizfull length of net size ? 10 ruler check bent up steel of bent folding location ? 20 ruler check hoop reinforced of within ne rocessing Shi allows deviation and test method project allows deviation (mm) test method by force steel Shun length directionessing Shi its size allows deviation must meet Xia table requirements: steel pup panels, beams, walls, marked with paint, model, pitch ? wear steel and ...A5 steel engineering quality standard steel proc- binding order: cable ? ink pop?f waterproof plate: ment oized iron wire, φ 12 following reinforcement 22# galvanized iron wire banding banding. 4.1 the Foundation beams and reinforcenumber of blank size, shape, and material table match, check the rear fastening can be carried out. Φ above 12 bar 20# galvank the ing reinforcement tie earnestly familiarity with drawing paper, check the feed table and design is consistent, carefully checicircular bend hook, the secant length 0.5d (d is diameter), crossed from the steel line to the sides. 4 bars before you bindbending. Dash under different bending angle bending adjustments of deductions; at the end part with sem-dash--ess: preparatory workng length and hook to increase the adjustment value requirements into consideration. 3.7 bending rebar bending machines. Proccomponent size, thickness, bendibreaking length, short break, minimize lap splices in order to save steel. 3.6 blanking length of steel bar according to the - 3 - breaking length, short break, minimize lap splices in order to save steel. 3.6 blanking length of steel bar according to the component size, thickness, bending length and hook to increase the adjustment value requirements into consideration. 3.7 bending rebar bending machines. Process: preparatory work--dash-bending. Dash under different bending angle bending adjustments of deductions; at the end part with semicircular bend hook, the secant length 0.5d (d is diameter), crossed from the steel line to the sides. 4 bars before you binding reinforcement tie earnestly familiarity with drawing paper, check the feed table and design is consistent, carefully check the number of blank size, shape, and material table match, check the rear fastening can be carried out. Φ above 12 bar 20# galvanized iron wire, φ 12 following reinforcement 22# galvanized iron wire banding banding. 4.1 the Foundation beams and reinforcement of waterproof plate: ? binding order: cable ? ink pop-up panels, beams, walls, marked with paint, model, pitch ? wear steel and ...A5 steel engineering quality standard steel processing Shi its size allows deviation must meet Xia table requirements: steel processing Shi allows deviation and test method project allows deviation (mm) test method by force steel Shun length direction full length of net size ? 10 ruler check bent up steel of bent folding location ? 20 ruler check hoop reinforced of within net size +5 ruler check steel installation Shi, by force steel of varieties, and level, and specifications and number must meet design requirements. Steel installation location of allows deviation and test method project allows deviation (mm) test method lashing steel network long, and wide ? 10 ruler check mesh size ? 20 ruler volume continuous three document, take maximum value lashing steel skeleton long ? 10 ruler check wide, and high ? 5 ruler volume ends, middle the is, take maximum value by force steel spacing ? 10 ruler check row from ? 5 ruler check cover thickness based ? 10 ruler check column, and beam ? 5 ruler check Board , And wall, and Shell ? 3 ruler check lashing hoop reinforced, and horizontal steel spacing ? 20 ruler volume continuous three document, take maximum value steel bent beginning location 20 ruler check pre buried pieces center line location 5 ruler check level high poor +3,0 ruler and feeler check note: ? check pre buried pieces center line location Shi, along longitudinal, and cross two a direction volume measuring, and take which of larger value. II table of beam, Board Member the upper longitudinal reinforcement protection layer thickness of rate of 90% per cent and shall not exceed 1.5 times the size of deviations of the table. 1.4 template engineering the engineering for framework cut force wall structure, column, and cut force wall template used multilayer Board (see special construction programme), now poured roof, and stairs end of die and the Liang Mo are used high strength bamboo rubber Board, the template has 的征税范围。 药用植物。 注:利用药用植物加工制成的片、丝、块、段等中药饮片，也属于本货物的征税范围。 油料植物。 注:提取芳香油的芳香油料植物，也属于本货物的征税范围。 纤维植物。 注:棉短绒和麻纤维经脱胶后的精干(洗)麻，也属于本货物的征税范围。 糖料植物 林业产品包括原木、原竹、天然树脂及其他林业产品。 注:盐水竹笋也属于本货物的征税范围。 其他植物。 注:干花、干草、薯干、干制的藻类植物，农业产品的下脚料等，也属于本货物的征税范围。 水产品包括鱼、虾、蟹、鳖、贝类、棘皮类、软体类、腔肠类、海兽类、鱼苗卵、虾苗、蟹苗、贝苗秧，以及经冷冻、冷藏、盐渍等防腐处理和包装的水产品。 注:干制的鱼、虾、蟹、贝类、棘皮类、软体类、腔肠类等，以及未加工成工艺品的贝壳、珍珠也属于本货物的征税范围。 畜牧产品包括兽类、禽类和爬行类动物; 兽类、禽类和爬行类动物的肉产品; 蛋类产品 鲜奶。 2(动物类 注:各种兽类、禽类和爬行类动物的肉类生制品亦属征税范围，经加工的咸蛋、松花蛋、腌制的蛋等，也属于本货物的征税范围 动物皮张。 注:将生皮、生皮张用清水、盐水或者防腐药水浸泡、刮里、脱毛、晒干或者熏干，未经鞣制的，也属于本货物的征税范围。 动物毛绒 其他动物组织包括蚕茧，天然蜂蜜，动物树脂及其他动物组织。 粮食包括:稻谷;大米;大豆;小麦;杂粮;鲜山芋、山芋干、山芋粉;经过加工的的面粉(各种花式面粉除外)。 四、粮食、食用注:淀粉不属于农产品的范围，应按照17%征收增值税。 13% 植物油 食用植物油包括从植物中加工提取的食用油脂及以其为原料生产的混合油。 包括自来水、暖气、冷气、热水、煤气、石油液化气，天然气、沼气、居民用煤炭制品图书、报纸、杂志 五、其他货物 13% 饲料、化肥、农药、农机、农膜国务院规定的其他货物 六、出口销售货注:原油，柴油、援外出口货物、天然牛黄、麝香、铜及铜基合0 物 金、白金、糖、新闻纸等国家规定不予退税。 说明: 一、一般纳税人生产下列货物，可按简易办法依照6%征收率计算缴纳增值税。 der ... 4.3 in the bench on the side panelled uncing is less than 900, step less than 1500, and scissors and sweep the pipe, beams and slabs bearing fasteners must be instalpull bolt, when beam >600, Leung added pull bolt @600mm. On the podium and some scaffolding, vertical and horizontal pole span the m width is less than 250mm, and @ 900mm beam steel frame spacing, vertical spacing 900mm horizontal tube, beam is not added oer arches at the end of 0.4%L. 3.3 side reinforcement beams, Latrun line alignment. 3.4 header height is less than 500mm, beae girdng the beam direction, and erection of steel pipe supports. 3.2 beam formwork, when beam span greater than or equal to 6m, thplates support 3.1 Liang Mo 3 beam cladding wood plastic is used as templates, stared blankly for long layout 50x100 beam aloe. Temtop pressure beam side, seam clamps 5mm sponge and paper adhesive tape, to ensure construction quality of concrete corner sitbody and the floor, and the same floor connected whole, to enhance the overall stability of frame. 2.5 floor model and model n the oth surface, in accordance with the quality requirements, and paste the seam tape on the template. 2.4 pad 50mm planks betweenment, and joist nailed down. 2.3 surface layer of wood glue banpu finished, carefully check that the bracket is a solid, smomplate, began laying around, shut in the Middle, corner site template Latrun line aligdismantling system formwork, when span is greater than or equal to 4.0 meters, template by 0.25%L arch. 2.2 pavement layer te-er than 2 metres from the floor, using quicktube scaffold system spans great-e keel, keel for PHI 48 steel pipe, the keel to 50*100 wood, used in steelshaped pins are in line with quality standards. 2 floor template support 2.1 floor template by laying bamboo plywood in doubl-xibility, use annex "u"l fleg @500*500. 1.3 steel pipe connection fittings, meet quality standards, no cracks, threads oil, without accusations, torsionatablets, ? 0.000 above with on pulled screw Rod coat PVC tube, tube out wall surface 50mm/surface, on pulled screw Rod spacin waterong with wall wide; cut force wall template reinforcement ? 0.000 following with with φ 12 of on pulled screw rod with check song not round not whole, defects; template top support with prefabricated 50x50 concrete support block, spacing for 600mm, l Alicetion is less than 1.5mm. 1.2 reinforcement pipe selection φ 48 standard pipe, tube wall thickness uniform, and no crack, and resistance to flooding, soaked in water at room temperature 72h, no glue, surface wear and corrosion resistance, smooth devia than 3.2x103 N/mm2,layer plate thickness 12mm thickness, flexural design strength of not less than 12.5N/mm2, modulus of elasticity is not less -can reached water concrete effect, reduce workers intensity, features. 1 material requiring more than 1.1 multir beautiful, flat degrees good, weight light, and Board site big, seams less, construction progress fast, support split easy and concrete forming behind laye - 4 - breaking length, short break, minimize lap splices in order to save steel. 3.6 blanking length of steel bar according to the component size, thickness, bending length and hook to increase the adjustment value requirements into consideration. 3.7 bending rebar bending machines. Process: preparatory work--dash-bending. Dash under different bending angle bending adjustments of deductions; at the end part with semicircular bend hook, the secant length 0.5d (d is diameter), crossed from the steel line to the sides. 4 bars before you binding reinforcement tie earnestly familiarity with drawing paper, check the feed table and design is consistent, carefully check the number of blank size, shape, and material table match, check the rear fastening can be carried out. Φ above 12 bar 20# galvanized iron wire, φ 12 following reinforcement 22# galvanized iron wire banding banding. 4.1 the Foundation beams and reinforcement of waterproof plate: ? binding order: cable ? ink pop-up panels, beams, walls, marked with paint, model, pitch ? wear steel and ...A5 steel engineering quality standard steel processing Shi its size allows deviation must meet Xia table requirements: steel processing Shi allows deviation and test method project allows deviation (mm) test method by force steel Shun length direction full length of net size ? 10 ruler check bent up steel of bent folding location ? 20 ruler check hoop reinforced of within net size +5 ruler check steel installation Shi, by force steel of varieties, and level, and specifications and number must meet design requirements. Steel installation location of allows deviation and test method project allows deviation (mm) test method lashing steel network long, and wide ? 10 ruler check mesh size ? 20 ruler volume continuous three document, take maximum value lashing steel skeleton long ? 10 ruler check wide, and high ? 5 ruler volume ends, middle the is, take maximum value by force steel spacing ? 10 ruler check row from ? 5 ruler check cover thickness based ? 10 ruler check column, and beam ? 5 ruler check Board , And wall, and Shell ? 3 ruler check lashing hoop reinforced, and horizontal steel spacing ? 20 ruler volume continuous three document, take maximum value steel bent beginning location 20 ruler check pre buried pieces center line location 5 ruler check level high poor +3,0 ruler and feeler check note: ? check pre buried pieces center line location Shi, along longitudinal, and cross two a direction volume measuring, and take which of larger value. II table of beam, Board Member the upper longitudinal reinforcement protection layer thickness of rate of 90% per cent and shall not exceed 1.5 times the size of deviations of the table. 1.4 template engineering the engineering for framework cut force wall structure, column, and cut force wall template used multilayer Board (see special construction programme), now poured roof, and stairs end of die and the Liang Mo are used high strength bamboo rubber Board, the template has ,一,县以下小型水力发电单位生产的电力, ,二, 建筑用和生产建筑所用的砂、土、石料, ,三,以自己采掘的砂、土、石料或其他矿物连续生产的砖、瓦、石灰, ,四,原料中掺有煤矸石、石煤、粉煤灰、烧煤锅炉的炉底渣及其他废渣,不包括高炉水渣,生产的墙体材料, ,五,用微生物、微生物代谢产物、动物毒素、人或动物的血液或组织制成的生物制品。 二、自2009年1月1日起，金属矿采选产品、非金属矿采选产品增值税税率由13%恢复到17%. 三、增值税一般纳税人销售自来水可按6%的税率征收; 四、文物商店和拍卖行的货物销售按6%的税率征收。 五、下列按简易办法征收增值税的优惠政策继续执行，不得抵扣进项税额: (一)纳税人销售自己使用过的物品，按下列政策执行: 1.一般纳税人销售自己使用过的属于条例第十条规定不得抵扣且未抵扣进项税额的固定资产～按简易办法依4%征收率减半征收增值税。 一般纳税人销售自己使用过的其他固定资产～按照《财政部 国家税务总局关于全国实施增值税转型改革若干问的通知》,财税[2008]170号,第四条的规定执行。 一般纳税人销售自己使用过的除固定资产以外的物品～应当按照适用税率征收增值税。 2.小规模纳税人,除其他个人外～下同,销售自己使用过的固定资产～减按2%征收率征收增值税。 小规模纳税人销售自己使用过的除固定资产以外的物品～应按3%的征收率征收增值税。 (二)纳税人销售旧货，按照简易办法依照4%征收率减半征收增值税。 所称旧货，是指进入二次流通的具有部分使用价值的货物(含旧汽车、旧摩托车和旧游艇)，但不包括自己使用过的物品。 (三)一般纳税人销售自产的下列货物，可选择按照简易办法依照6%征收率计算缴纳增值税: 1.县级及县级以下小型水力发电单位生产的电力。小型水力发电单位～是指各类投资主体建设的装机容量为5万千瓦以下,含5万千瓦,的小型水力发电单位。 2.建筑用和生产建筑材料所用的砂、土、石料。 3.以自己采掘的砂、土、石料或其他矿物连续生产的砖、瓦、石灰,不含粘土实心砖、瓦,。 4.用微生物、微生物代谢产物、动物毒素、人或动物的血液或组织制成的生物制品。 5.商品混凝土,仅限于以水泥为原料生产的水泥混凝土,。 一般纳税人选择简易办法计算缴纳增值税后～36个月内不得变更。 (四)一般纳税人销售货物属于下列情形之一的，暂按简易办法依照4%征收率计算缴纳增值税: 1.寄售商店代销寄售物品,包括居民个人寄售的物品在内,, 2.典当业销售死当物品, 3.经国务院或国务院授权机关批准的免税商店零售的免税品。 六、单位和个人经营者销售自己使用过的游艇、摩托车和应征消费税的汽车，按6%的征收率计算缴纳增值税。 七、销售自己使用过的其他属于货物的固定资产，暂免征收增值税。注:“使用过的其他属于货物的固定资产”应同时具备以下几个条件: ,一,属于企业固定资产目录所列货物, amboo rubber Board, the template hasngth bilayer Board (see special construction programme), now poured roof, and stairs end of die and the Liang Mo are used high stre.4 template engineering the engineering for framework cut force wall structure, column, and cut force wall template used multble. 1nforcement protection layer thickness of rate of 90% per cent and shall not exceed 1.5 times the size of deviations of the tas two a direction volume measuring, and take which of larger value. II table of beam, Board Member the upper longitudinal reicros check pre buried pieces center line location Shi, along longitudinal, and?level high poor +3,0 ruler and feeler check note: ocument, take maximum value steel bent beginning location 20 ruler check pre buried pieces center line location 5 ruler checke d, And wall, and Shell ? 3 ruler check lashing hoop reinforced, and horizontal steel spacing ? 20 ruler volume continuous thre ing ? 10 ruler check row from ? 5 ruler check cover thickness based ? 10 ruler check column, and beam ? 5 ruler check Board l spacng steel skeleton long ? 10 ruler check wide, and high ? 5 ruler volume ends, middle the is, take maximum value by force steesteel network long, and wide ? 10 ruler check mesh size ? 20 ruler volume continuous three document, take maximum value lashishing gn requirements. Steel installation location of allows deviation and test method project allows deviation (mm) test method lae +5 ruler check steel installation Shi, by force steel of varieties, and level, and specifications and number must meet desit sizfull length of net size ? 10 ruler check bent up steel of bent folding location ? 20 ruler check hoop reinforced of within ne rocessing Shi allows deviation and test method project allows deviation (mm) test method by force steel Shun length directionessing Shi its size allows deviation must meet Xia table requirements: steel pup panels, beams, walls, marked with paint, model, pitch ? wear steel and ...A5 steel engineering quality standard steel proc- binding order: cable ? ink pop?f waterproof plate: ment oized iron wire, φ 12 following reinforcement 22# galvanized iron wire banding banding. 4.1 the Foundation beams and reinforcenumber of blank size, shape, and material table match, check the rear fastening can be carried out. Φ above 12 bar 20# galvank the ing reinforcement tie earnestly familiarity with drawing paper, check the feed table and design is consistent, carefully checicircular bend hook, the secant length 0.5d (d is diameter), crossed from the steel line to the sides. 4 bars before you bindbending. Dash under different bending angle bending adjustments of deductions; at the end part with sem-dash--ess: preparatory workng length and hook to increase the adjustment value requirements into consideration. 3.7 bending rebar bending machines. Proccomponent size, thickness, bendibreaking length, short break, minimize lap splices in order to save steel. 3.6 blanking length of steel bar according to the - 5 - breaking length, short break, minimize lap splices in order to save steel. 3.6 blanking length of steel bar according to the component size, thickness, bending length and hook to increase the adjustment value requirements into consideration. 3.7 bending rebar bending machines. Process: preparatory work--dash-bending. Dash under different bending angle bending adjustments of deductions; at the end part with semicircular bend hook, the secant length 0.5d (d is diameter), crossed from the steel line to the sides. 4 bars before you binding reinforcement tie earnestly familiarity with drawing paper, check the feed table and design is consistent, carefully check the number of blank size, shape, and material table match, check the rear fastening can be carried out. Φ above 12 bar 20# galvanized iron wire, φ 12 following reinforcement 22# galvanized iron wire banding banding. 4.1 the Foundation beams and reinforcement of waterproof plate: ? binding order: cable ? ink pop-up panels, beams, walls, marked with paint, model, pitch ? wear steel and ...A5 steel engineering quality standard steel processing Shi its size allows deviation must meet Xia table requirements: steel processing Shi allows deviation and test method project allows deviation (mm) test method by force steel Shun length direction full length of net size ? 10 ruler check bent up steel of bent folding location ? 20 ruler check hoop reinforced of within net size +5 ruler check steel installation Shi, by force steel of varieties, and level, and specifications and number must meet design requirements. Steel installation location of allows deviation and test method project allows deviation (mm) test method lashing steel network long, and wide ? 10 ruler check mesh size ? 20 ruler volume continuous three document, take maximum value lashing steel skeleton long ? 10 ruler check wide, and high ? 5 ruler volume ends, middle the is, take maximum value by force steel spacing ? 10 ruler check row from ? 5 ruler check cover thickness based ? 10 ruler check column, and beam ? 5 ruler check Board , And wall, and Shell ? 3 ruler check lashing hoop reinforced, and horizontal steel spacing ? 20 ruler volume continuous three document, take maximum value steel bent beginning location 20 ruler check pre buried pieces center line location 5 ruler check level high poor +3,0 ruler and feeler check note: ? check pre buried pieces center line location Shi, along longitudinal, and cross two a direction volume measuring, and take which of larger value. II table of beam, Board Member the upper longitudinal reinforcement protection layer thickness of rate of 90% per cent and shall not exceed 1.5 times the size of deviations of the table. 1.4 template engineering the engineering for framework cut force wall structure, column, and cut force wall template used multilayer Board (see special construction programme), now poured roof, and stairs end of die and the Liang Mo are used high strength bamboo rubber Board, the template has ,二,企业按固定资产管理～并确已使用过的货物,销售价格不超过其原值的货物。对不同时具备上述条件～无论会计规定如何核算～均应按6%的征收率征收增值税。 八、增值税小规模纳税人销售进口货物，税率为6%，提供加工、修理修配劳务，税率为6%。 九、邮政部门以外的其他单位与个人销售集邮商品、征收增值税。 十、增值税一般纳税人向小规模纳税人购买的农业产品，可视为免税农业产品按13%的扣除率计算进项税额。 十一、工厂回收的废旧物资按照10%的扣除率计算进项税额，自2009年4月1日起，废旧物资专用发票一律不得作为增值税扣税凭证按照10%计算抵扣进项税额。 十二、增值税一般纳税人凭发票上的运费金额按7%的扣除率计算进项税额。如运输费用和其他杂费合并开列，则不得计算进项税额。 der ... 4.3 in the bench on the side panelled uncing is less than 900, step less than 1500, and scissors and sweep the pipe, beams and slabs bearing fasteners must be instalpull bolt, when beam >600, Leung added pull bolt @600mm. On the podium and some scaffolding, vertical and horizontal pole span the m width is less than 250mm, and @ 900mm beam steel frame spacing, vertical spacing 900mm horizontal tube, beam is not added oer arches at the end of 0.4%L. 3.3 side reinforcement beams, Latrun line alignment. 3.4 header height is less than 500mm, beae girdng the beam direction, and erection of steel pipe supports. 3.2 beam formwork, when beam span greater than or equal to 6m, thplates support 3.1 Liang Mo 3 beam cladding wood plastic is used as templates, stared blankly for long layout 50x100 beam aloe. Temtop pressure beam side, seam clamps 5mm sponge and paper adhesive tape, to ensure construction quality of concrete corner sitbody and the floor, and the same floor connected whole, to enhance the overall stability of frame. 2.5 floor model and model n the oth surface, in accordance with the quality requirements, and paste the seam tape on the template. 2.4 pad 50mm planks betweenment, and joist nailed down. 2.3 surface layer of wood glue banpu finished, carefully check that the bracket is a solid, smomplate, began laying around, shut in the Middle, corner site template Latrun line aligdismantling system formwork, when span is greater than or equal to 4.0 meters, template by 0.25%L arch. 2.2 pavement layer te-er than 2 metres from the floor, using quicktube scaffold system spans great-e keel, keel for PHI 48 steel pipe, the keel to 50*100 wood, used in steelshaped pins are in line with quality standards. 2 floor template support 2.1 floor template by laying bamboo plywood in doubl-xibility, use annex "u"l fleg @500*500. 1.3 steel pipe connection fittings, meet quality standards, no cracks, threads oil, without accusations, torsionatablets, ? 0.000 above with on pulled screw Rod coat PVC tube, tube out wall surface 50mm/surface, on pulled screw Rod spacin waterong with wall wide; cut force wall template reinforcement ? 0.000 following with with φ 12 of on pulled screw rod with check song not round not whole, defects; template top support with prefabricated 50x50 concrete support block, spacing for 600mm, l Alicetion is less than 1.5mm. 1.2 reinforcement pipe selection φ 48 standard pipe, tube wall thickness uniform, and no crack, and resistance to flooding, soaked in water at room temperature 72h, no glue, surface wear and corrosion resistance, smooth devia than 3.2x103 N/mm2,layer plate thickness 12mm thickness, flexural design strength of not less than 12.5N/mm2, modulus of elasticity is not less -can reached water concrete effect, reduce workers intensity, features. 1 material requiring more than 1.1 multir beautiful, flat degrees good, weight light, and Board site big, seams less, construction progress fast, support split easy and concrete forming behind laye - 6 -