1. Electricity Supply

Civil Use: 0.523 yuan/kwh

Non Civil Use: 0.692 yuan/kwh

Non Industry and General Industry: 0.584 yuan/kwh

Commerce Use: 0.937 yuan/kwh

2. Water Supply

Civil Use: 1.51 yuan/cubic meter

Industry: 1.82 yuan/cubic meter

Office: 1.61 yuan/cubic meter

Entertainment and Restaurant: 2.52 yuan/cubic meter

Special Industry: 2.72 yuan/cubic meter

3. Coal

Caloricity of above 5000 calorie, 270-280 yuan/ton

4. Coal Gas

Civil Use: 0.8 yuan/cubic meter

Company Use: 1.5 yuan/cubic meter

5. Telecom

Normal Telephone: Installation Fee 216 yuan. Local call: 0.22 yaun/3 minutes and 0.11 yuan/every minute after then. Long distance call: 0.07 yuan/6 seconds.

ISDN: Installation fee 316 yuan, 100 yuan using fee per month. Reinstall Fee: 116 yuan.

Broad Band: Installation fee 616 yuan, 170 yuan using fee per month. Reinstall Fee: 416 yuan.

6. Registration Fee

Under 10 million, 0.8‰ of the registered capital.

Above 10 million, 0.4‰ of the registered capital for the part above.

Above 100 million, free of charge for the part above.

7. Tax

State Tax

Category	Tax	Tax rate
Industry enterprises	Value added tax	17%
	Income tax	27%
Real estate	Value added tax	33%
Commerce	Income tax	17%

Local Tax

Category	Tax	Tax rate
Industry enterprises	Personal Income Tax	(880 yuan/month for Chinese and 4000 yuan/month foreigners)  5-45%
	Stamp Tax	average 0.3‰
	Local Education Development Fee	1‰
	Embankment Fee	(Sum of Value Added Tax, Operation Tax and Operation Tax) 1%
	Transferring of Intangible Asset	(total value) 5%
The Tertiary Industry	Operation Tax	3-5% entertainment: 5%-20%

8. Labour Salary (medium level)

Normal Employee: 9500 yuan/year

Clerks: 9600 yuan/year

Department Manager: 15000 yuan/year

Senior Manager: 20000 yuan/year