1. The scope of the business tax threshold is as follows:
The threshold for paying taxes on schedule is monthly turnover 1000-5000 yuan;
The threshold for each tax payment is 100 yuan per day.
2. If the taxpayer's turnover reaches the threshold, the tax payable shall be calculated in full according to the turnover.
3. The tax authorities of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation and report it to State Taxation Administration of The People's Republic of China for the record.
Therefore, assuming that the local monthly turnover threshold is 1 000 yuan and the applicable business tax rate is 5%, then:
1. If the actual turnover is within 800 yuan, it is lower than the threshold and no tax is required.
2. If the actual turnover is 1 0,000 yuan, the tax shall be levied in full at the threshold.
Business tax payable = 1 000 * 5% = 50 yuan.
3. If the actual turnover is 1 500 yuan, it will be taxed in full if it exceeds the threshold.
Business tax payable = 1 500 * 5% = 75 yuan.