1, sales service
Sales service refers to the provision of transportation services, postal services, telecommunications services, construction services, financial services, modern services and life services.
Transportation services: land transportation services, water transportation services, air transportation services and pipeline transportation services.
Postal services: universal postal service, express postal service and other postal services.
Telecommunication services: basic telecommunication services and value-added telecommunication services.
Construction services: engineering services, installation services, maintenance services, decoration services and other construction services.
Financial services: loan services, direct charge financial services, insurance services and financial commodity transfer.
Modern service industry: R&D and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services and other modern service industries.
Life services: cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.
2. Selling intangible assets
The sale of intangible assets refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including intangible assets such as technology, trademarks, copyrights, goodwill, natural resource use rights and other rights and interests.
Technology, including patented technology and non-patented technology.
The right to use natural resources, including land use rights, sea area use rights, exploration rights, mining rights, water intake rights and other natural resources use rights.
Other rights and interests intangible assets, including infrastructure asset management right, public enterprise franchise right, quota, management right (including franchise right, chain management right, etc.), distribution right, agency right, membership right, seat right, virtual props of online games, domain name, name right, portrait right, naming right, transfer fee, etc.
Step 3 sell real estate
The sale of real estate refers to the business activities of transferring the ownership of real estate. Real estate refers to property that cannot be moved or will change its nature and shape after moving, including buildings and structures.
Buildings, including residential buildings, commercial buildings, office buildings and other buildings that can be used for living, working or other activities.
Structures, including roads, bridges, tunnels, dams and other structures.
If the limited property right or permanent use right of a building is transferred, the ownership of a building or structure under construction is transferred, and the land use right occupied by the building or structure is transferred at the same time, the value-added tax shall be paid according to the sale of real estate.
Second, the impact of the reform of the camp
1, the change from business tax to value-added tax has different effects on different enterprises.
Changing business tax to value-added tax is beneficial to eliminate double taxation, enhance the competitiveness of service industry and reduce corporate tax burden. However, the so-called tax reduction is only in general, implemented in different industries and specific enterprises, and its impact is completely different. Due to different industries and different development stages and scales of business models, different enterprises may have different tax burdens after the business tax is changed to value-added tax on the basis of the same tax rate, and the impact of tax burdens will increase or decrease for different enterprises. For example, it is more beneficial to small-scale taxpayer enterprises, mainly the adjustment of tax rates. The VAT rate for small-scale taxpayers is 3%. If the transportation industry has not changed before and after the reform, the modern service industry has been adjusted from 5% of the original business tax to 3% of the value-added tax, and the tax rate has been greatly reduced, which has become the biggest beneficiary of this reform of "camp reform". As for the transportation industry, the tax rate was adjusted from 3% of the original business tax to 1 1% of the reformed value-added tax, and the tax rate was increased by 8 percentage points. However, after the transportation industry becomes a VAT taxpayer, the input VAT can be deducted from the output tax, which partially reduces the tax burden, and the reform is also good news for the transportation industry. However, "it may not be so beneficial to the consulting service industry. As far as the consulting service industry is concerned, there is no input tax and no deduction, which will increase the tax burden. "
It can be seen that although the overall corporate tax burden will be reduced after the business tax is changed to value-added tax in theory, not all enterprises can benefit from it in practice.
2. Central and local interests.
Under the tax-sharing system, business tax belongs to local fiscal revenue and is collected by local tax authorities, while value-added tax is collected by national tax authorities. When local tax and national tax were just separated, business tax played an important role in local tax revenue, and it was the largest tax in local tax. After the business tax is changed to value-added tax, "if the ownership and sharing ratio of value-added tax revenue are not changed, it will mean that the business tax collected in full by the local authorities will be changed to only 25% value-added tax, which will greatly affect the local financial interests." [5] Therefore, how to adjust the fiscal revenue sharing between the central and local governments after the reform has become the focus of people's attention, which has led to the problem of how to promote the fiscal system of central and local tax sharing.
In order to reduce the impact on local financial interests and make the reform smoothly, it is necessary to adjust the sharing ratio of central and local value-added tax according to the amount of business tax to value-added tax. After the business tax is changed to value-added tax, we should adhere to the reform principle of safeguarding local financial interests when dealing with the distribution relationship between the central and local fiscal revenues. There are two reasons: First, after the tax-sharing reform in 2002 1994 and the reform of the income tax sharing system between the central and local governments, the financial resources of the central government have been greatly improved. As of 2009, the tax revenue at the central level has accounted for 56.05% of all tax revenue. [6] Second, because the business tax is a local tax, and the value-added tax is a tax shared by the central and local governments, in the current situation where local financial resources are relatively tight, it is not only insufficient for local governments to make sacrifices to promote reform, but also not allowed by realistic conditions. Therefore, in the face of the current situation that the central government is relatively abundant and the local government's reform motivation is insufficient, it is more feasible to promote the tax reform of service industry on the premise of safeguarding local financial interests, so that local governments can truly feel that the reform is not only conducive to the development of service economy, but also conducive to strengthening local financial resources.
Third, the reform of the camp is to change the business tax to value-added tax.
(1) Value-added tax is a tax levied on units and individuals that sell goods, provide processing, repair and repair services and import goods within the territory of China on the basis of the value-added amount obtained.
(2) Business tax is a tax levied on the operating income of units and individuals that provide taxable services, transfer intangible assets and sell real estate in China.
(3) Value-added tax and business tax are two different taxes, and they are different in the object of collection, scope of collection, tax basis, tax items, tax rates and methods of collection and management.
(4) VAT rate. The basic tax rate is 17%, and other tax rates are 13% and 0%. The collection rate of small-scale taxpayers is 6% or 0%.
(5) the tax rate of business tax. According to different business projects, the following tax items and tax rates shall be applied to calculate and collect.
Value-added tax and business tax are independent and cannot cross, that is, taxation: value-added tax is paid without business tax, and business tax is paid without business tax.