GB 50500-2013 第6.2.4条
| **** | **Statutory fees and taxes**:<br>• **Statutory fees**: Including social insurance premiums (pension insurance, medical insurance, unemployment insurance, work-related injury insurance, maternity insurance), housing provident fund, etc., which must be calculated in accordance with national or provincial competent authority regulations and shall not be treated as competitive fees.<br>• **Taxes**: Calculated in accordance with national tax laws (currently value-added tax; general taxpayers apply a 9% tax rate, small-scale taxpayers apply a 3% levy rate), and shall not be treated as competitive fees. |