Tax items, as the name implies, are all kinds of taxable items, also known as tax items, tax items and tax items. They refer to the specific contents of tax items, the specific tax items classified in the tax law, the qualitative concretization of tax items, and reflect the breadth of collection of a certain tax.
Taxable services refer to taxable services, which are divided into VAT taxable services (including VAT reform) and business tax taxable services.
Question 2: What do you mean by general goods, services and taxable services? What do goods and services mean?
Question 3: What is the provision of taxable services? Providing taxable services refers to providing transportation services and some modern service industries. Transportation industry includes: land transportation service, water transportation service, air transportation service and pipeline transportation service. Some modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
Question 4: What is the meaning of taxable service deduction? Taxable service deduction refers to items that allow differential tax deduction: for example, 1. Where a taxpayer subcontracts the contracted transportation business to other units or individuals, the taxable income shall be the balance of the total price and other expenses obtained by it after deducting the transportation expenses paid to other units or individuals. 2. Where a patent and trademark agency engages in patent agency business and trademark agency business, the taxable income shall be the balance of the total income of the patent and trademark agency after deducting the patent fee paid to the China National Intellectual Property Administration Patent Office and the trademark registration fee paid by the Trademark Office.
3. For the institutions that hold or undertake exhibition business, business tax can be levied on the balance after deducting the rental fee, venue construction fee, advertising fee, accommodation fee, ticket fee and transportation fee paid directly to the third party from the total price and extra-price fees charged to the exhibitors.
Question 5: Does taxable service mean paying taxes? Yes, the services provided are taxable.
Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Launching a Pilot Project of Changing Business Tax to VAT in Shanghai (Caishui [20 11]1No.), annex1Implementation Measures of Shanghai Pilot Project of Changing Business Tax to VAT stipulates that in China,
Article 8 stipulates that taxable services refer to land transportation services, water transportation services, air transportation services, pipeline transportation services, research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services and forensic consulting services.
Question 6: What is taxable service? What is camp reform? Business tax was levied in the past, and now value-added tax is levied, such as transportation services. Business tax used to be levied, but now value-added tax is levied, and business tax is not levied.
Taxable services refer to services subject to value-added tax and business tax, which are specifically divided into value-added tax taxable services and business tax taxable services.
Question 7: The difference between taxable goods and services and taxable services is that they have their own products and help others make products.
Question 8: Taxable services with a tax rate of 6% (excluding financial commodity transfer) refer to the provision of modern service services (excluding tangible movable property leasing services) with a tax rate of 6%.
Modern service industry refers to business activities that provide technology and knowledge around manufacturing, cultural industry and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, etc.
(1) R&D and technical services.
R&D and technical services, including R&D services, technology transfer services, technical consulting services, contract energy management services and engineering survey and exploration services.
1.R&D service refers to the business activities of researching, testing and developing new technologies, new products, new processes or new materials and their systems.
2. Technology transfer service refers to the business activities of transferring the ownership or use right of patented or non-patented technology.
3. Technical consulting service refers to providing business activities such as feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects.
4. Contract energy management service refers to the business activities in which energy-saving service companies and energy-using units agree on energy-saving targets in the form of contracts, the energy-saving service companies provide necessary services, and the energy-using units pay the investment of the energy-saving service companies and their reasonable remuneration with energy-saving effects.
5. Engineering survey and exploration services refer to the business activities of field investigation of topography, geological structure and underground resources before mining and engineering construction.
(2) Information technology services.
Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services and business process management services.
1. Software services refer to the business activities of providing software development services, software consulting services, software maintenance services and software testing services.
2. Circuit design and testing services refer to the business activities of providing integrated circuit and electronic circuit product design, testing and related technical support services.
3. Information system service refers to the business behavior of providing information system integration, network management, desktop management and maintenance, information system application, basic information technology management platform integration, information technology infrastructure management, data center, hosting center and security services.
4. Business process management service refers to the business activities that rely on computer information technology to provide services such as human resource management, financial and economic management, financial payment service, internal data analysis, call center and e-commerce platform.
(3) Cultural and creative services.
Cultural and creative services, including design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services.
1. Design services refer to business activities that convey plans, schemes and ideas through visual and written forms. Including industrial design, modeling design, clothing design, environmental design, graphic design, packaging design, animation design, display design, website design, mechanical design, engineering design, creative planning and so on.
2. Trademark copyright transfer service refers to the business activities of transferring trademarks, goodwill and copyrights.
3. Intellectual property services refer to business activities dealing with intellectual property affairs. Including patent, trademark, copyright, software and integrated circuit layout design agency, registration, identification, evaluation, certification, consulting and retrieval services.
4. Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, window displays, neon lights, light boxes, the Internet and other forms to promote goods, commercial services, cultural and sports programs or announcements and statements for customers and provide related services. Including advertising planning, design, production, release, broadcast, publicity and display.
5. Conference and exhibition services refer to the business activities of various exhibitions and conferences held for commodity circulation, promotion, display, economic and trade negotiations, non-governmental exchanges, enterprise exchanges and international exchanges.
(4) Logistics auxiliary services.
Logistics auxiliary services, including aviation services, port and dock services, freight passenger station services, salvage services, freight forwarding services, customs declaration services, warehousing services and loading and unloading services.
1. Aviation services, including aviation ground services and general aviation services.
Aviation ground service refers to the business activities of navigation and other labor ground services provided by airlines, airports, civil aviation administrations and terminals to domestic and foreign aircraft sailing in China or staying at airports in China. Including passenger safety inspection services, apron management services, airport terminal management services, aircraft cleaning and disinfection services, air flight management services, .....; & gt
Question 9: What is the significance of differential taxation of taxable services after the reform of the camp? That is, like value-added tax. His tax is portrait tax minus input tax. After the camp reform. Business tax should have been paid, but now value-added tax is paid. So it is also the difference between output tax and input tax.
First, the treatment of differential tax
Before filing tax returns, taxpayers with differential taxes shall register with the competent tax authorities in accordance with regulations, and provide the registration form for turnover tax (subject to CTAIS2.0). The "Taxable Service Deductions" and "Actual Deductions in Current Period" in the Schedule 1 column 12 of the general taxpayer's tax return that has not been declared as required cannot be filled in; For small-scale taxpayers who fail to file tax returns as required, Item 2 of Schedule 1 "Deduction of Taxable Services" and "Current Amount" cannot be filled in.
The accepting personnel shall review whether the taxpayer's application materials are complete, and whether the original and photocopy of the attached materials are consistent. If the audit is consistent, check the original and keep a copy. The competent tax authorities shall complete the registration and filing work within 7 working days after accepting the taxpayer's filing, and inform the taxpayer in writing.
Second, the calculation of taxable sales
Article 33 of the pilot implementation measures for changing business tax to value-added tax in transportation industry and some modern service industries stipulates: "Sales amount refers to the total price and extra-price expenses obtained by taxpayers in providing taxable services." .
The above total price and out-of-price expenses refer to the total price and out-of-price expenses excluding tax.
Sales including tax = all tax-included prices and out-of-price expenses obtained.
(1) General taxpayers
Taxable sales = (all tax-included prices and extra-price expenses obtained-tax-included prices paid to other units or individuals) ÷( 1+ VAT rate or taxable service collection rate)
For the specific calculation, please refer to the calculation table of taxable sales provided by general taxpayers (see Annex 1) and the VAT rate.
(2) Taxable sales of small-scale taxpayers = (all tax-included expenses obtained-tax-included prices paid to other units or individuals) ÷( 1+ collection rate)
Question 10: What do you mean by general goods, services and taxable services? What do goods and services mean?