Taxable services refer to services whose income should be taxed according to law. Individuals or groups provide services to other individuals or institutions, and their income should be taxed according to law, that is, taxable services are provided. However, the services provided by individuals or collectives to others are not taxable services within the family or in other occasions where taxes are not required according to law.
Taxable services refer to land transportation services, water transportation services, air transportation services, pipeline transportation services, universal postal services, special postal services, other postal services, 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, radio, film and television services, etc.
According to the new "Provisional Regulations on Taxes and Fees" and its detailed rules for implementation, since it was officially implemented on June 65438+ 10/day, 2009, if the old and new regulations are compared, there will be some changes, which will be influenced and changed by enterprises. If it is within the territory of China, when providing services or transferring intangible assets or selling real estate, it will change the domestic assets of the unit or individual receiving services into the domestic assets of the unit or individual providing services as stipulated in the regulations. Therefore, the scope of business tax has been greatly expanded, and business tax must be paid, so that enterprises receiving services must pay business tax when they generate income. Therefore, according to the regulations of enterprises, enterprises or individuals providing labor services are included in the scope of business tax collection if they are in China.
Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.
Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. Value-added tax is levied by the State Taxation Bureau, and 50% of the tax revenue comes from the central government and 50% from local governments. The import value-added tax is collected by the customs, and all the taxes are the central fiscal revenue.