Consolidatedindustrialandcommercialtax shall be levied at a tax rate of 3% on the earnings of enterprises engaged in the banking and insurance businesses.
从事银行、保险业取得的收入，按照百分之三的税率征收工商统一税。
2
I. Consolidatedindustrialandcommercialtax is levied at a 5 percent rate on interest incomes from foreign-exchange loan business by calculating the balance after subtracting interest expenditure.
外汇贷款业务的利息收入，按减去利息支出后的差额计算征收工商统一税，税率为5%。
3
Reasonable quantities of baggage articles that individual investors bring into the interior from the special zones for their own use shall be exempted from consolidatedindustrialandcommercialtax.