个体工商户个人所得税附征率表

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制造业210000-3600000.2-1.6360000-5100000.3-2.4510000-7100000.5-4710000-17100000.8-6.41710000以上0.9-7.2商业日用百货210000-3600000.2-1360000-5100000.3-1.5510000-7100000.5-2.5710000-17100000.8-41710000以上0.9-4.5烟酒（副食）210000-3600000.4-1.6360000-5100000.6-2.4510000-7100001-4710000-17100001.6-6.41710000以上1.8-7.2服装鞋帽210000-3600000.4-2360000-5100000.6-3510000-7100001-5710000-17100001.6-81710000以上1.8-9电子产品210000-3600000.2-1

360000-510000 0.3-1.5510000-7100000.5-2.5710000-17100000.8-41710000以上0.9-4.5装饰材料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茶叶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化妆品210000-3600000.4-1.6360000-5100000.6-2.4510000-7100001-4710000-17100001.6-6.41710000以上1.8-7.2音像书刊210000-3600000.2-0.8360000-5100000.3-1.2

510000-7100000.5-2710000-17100000.8-3.21710000以上0.9-3.6干鲜水产品210000-3600000.4-1360000-5100000.6-1.5510000-7100001-2.5710000-17100001.6-41710000以上1.8-4.5其他商业210000-3600000.2-1360000-5100000.3-1.5510000-7100000.5-2.5710000-17100000.8-41710000以上0.9-4.5建筑业建筑安装210000-3600000.3360000-5100000.45510000-7100000.75710000-17100001.21710000以上1.35交通运输业装卸搬运（搬家）210000-3600000.2-1360000-5100000.3-1.5510000-7100000.5-2.5710000-17100000.8-41710000以上0.9-4.5客（货）运输210000以上1.5服务业饮食业168000-2880000.4-1.4288000-4080000.6-2.1408000-5680001—3.5568000-13680001.6-5.61368000以上1.8-6.3旅馆业140000-2880000.4-1288000-1400000.6-1.5140000-5680001-2.5568000-13680001.6-41368000以上1.8-4.5美容美发（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美容美发（美发）140000-2400000.4-2240000-1400000.6-3140000-4733331-5473333-11400001.6-81140000以上1.8-9足疗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代理业140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9咨询业140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9茶楼140000-2880000.6-2288000-1400000.9-3140000-5680001.5-5

568000-1368000 2.4-81368000以上2.7-9咖啡厅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快递140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9照相（婚纱）140000-2400000.6-1240000-1400000.9-1.5140000-4733331.5-2.5473333-11400002.4-41140000以上2.7-4.5照相（彩扩）140000-2400000.4-1240000-1400000.6-1.5140000-4733331-2.5473333-11400001.6-41140000以上1.8-4.5租赁业（含汽车租赁）140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9汽车美容140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9家政服务140000-2400000.4-2240000-1400000.6-3140000-4733331-5473333-11400001.6-81140000以上1.8-9诊所（综合）140000-2400000.4-2240000-1400000.6-3140000-4733331-5473333-11400001.6-81140000以上1.8-9诊所（专科）140000-2400000.6-2240000-1400000.9-3140000-4733331.5-5473333-11400002.4-81140000以上2.7-9打字复印140000-2400000.2-2240000-1400000.3-3140000-4733330.5-5473333-11400000.8-81140000以上0.9-9文化体育业140000-2400000.4-2240000-1400000.6-3140000-4733331-5473333-11400001.6-81140000以上1.8-9娱乐业夜总会、练歌房105000-1800000.8-2180000-2550001.2-3255000-3550002-5355000-8550003.2-8855000以上3.6-9酒吧、音乐茶座105000-1800000.6-2180000-2550000.9-3255000-3550001.5-5355000-8550002.4-8855000以上2.7-9台球105000-1800000.8-2180000-2550001.2-3255000-3550002-5355000-8550003.2-8855000以上3.6-9保龄球105000-1800000.8-2180000-255000