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各省、自治区、直辖市、计划单列市国家税务局、地方税务局: 经国务院批准,现将调整金融保险业营业税税率的问题通知如下: 从2001年起,金融保险业营业税税率每年下调一个百分点,分三年将金融保险业的营业税税率从8％降低到5％。即:从2001年1月1日至12月31日,金融保险业营业税税率为7％;从2002年1月1日至12月31日,金融保险业营业税税率为6％;2003年1月1日至12月31日,金融保险业营业税税率降为5％。因营业税税率降低
Provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: State Administration of Taxation and Local Taxation Bureau: With the approval of the State Council, we hereby notify you as follows: As of 2001, the business tax rate of the financial and insurance industry is reduced by 1 percentage point per annum In three years, the financial and insurance industry’s business tax rate will be reduced from 8% to 5%. From January 1, 2001 to December 31, 2001, the business tax rate of the financial and insurance industry is 7%. From January 1 to December 31, 2002, the business tax rate of the financial and insurance industry is 6%. January 2003 From January 1 to December 31, the sales tax rate for the financial and insurance industry is reduced to 5%. Due to lower sales tax rates