What companies need to pay business tax? How to tell the difference? , what kind of enterprises need to pay business tax and how to calculate business tax?
A tax levied on the turnover obtained by entities and individuals that provide taxable services, transfer intangible assets, or sell real estate within the territory of my country. Business tax is a turnover tax. Taxable services refer to services that fall within the tax collection scope of the transportation industry, construction industry, finance and insurance industry, postal and telecommunications industry, culture and sports industry, entertainment industry, and service industry.
Business tax rate:
1. Transportation industry 3%
2. Construction industry 3%
3. Finance and insurance industry 5 %
4. Posts and telecommunications industry 3%
5. Culture and sports industry 3%
6. Entertainment industry 5%-20%
< p> 7. Service industry 5%8. Transfer of intangible assets 5%
9. Sales of real estate 5% What companies need to pay business tax
Selling real estate, Transfer land use rights and transfer intangible assets.
Enterprises that provide services other than repair and repair mainly include: transportation industry, construction industry, finance and insurance industry, postal and telecommunications industry, culture and sports industry, entertainment industry, and service industry. Enterprises of any nature need to pay business tax. ?
Business tax taxpayers are units and individuals that provide taxable services, transfer intangible assets, or sell real estate within the territory of the People's Republic of China.
The basis for calculating business tax is the turnover of providing taxable services, the transfer amount of intangible assets or the sales amount of real estate sales, collectively referred to as turnover. It is the entire price charged by the taxpayer to the other party and all fees obtained in addition to the price, such as handling fees, service fees, funds, etc. < /p>
2. Construction, installation, repair and decoration and other engineering operations in the construction industry 3%
3. Finance and insurance industry 5%
4. Posts and telecommunications industry 3%
5. Culture and sports industry 3%
6. Entertainment industry karaoke halls, dance halls, OK dance halls, music cafes, billiards, golf, bowling, and entertainment 5%-20%
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7. Service industry agency industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, advertising industry and other service industries 5%
8. Transfer of intangible assets, transfer of land use rights, patents 5% for non-patented technology, trademark rights, copyrights, and goodwill
9. 5% for sales of real estate, buildings and other land attachments. How to distinguish whether business tax needs to be paid?
Check whether the date on the real estate certificate is more than 5 years ago~ Under what circumstances does the company pay business tax? Business tax
If the company is under construction, the company should not pay taxes. As for the audit you mentioned I found a tax stamp for paying business tax based on projects under construction. It should be the construction industry business tax paid on behalf of the construction party. The tax law stipulates that if a project undertaken by a construction unit cannot be completed within a year, the final settlement must be based on the completion status of the project. Pay taxes. As for the business tax you pay, it can be deducted from the project payment payable to the construction party.
Do industrial enterprises need to pay business tax?
? Find the French website and I will introduce it to you as follows, hoping to help you. 1. Business tax is a tax levied on the turnover obtained by entities and individuals that provide taxable services, transfer intangible assets, or sell real estate within the territory of my country. Business tax is a major tax in the turnover tax system. If it falls within the scope of paying business tax, no value-added tax will be paid. Similarly, if you pay value-added tax, no business tax will be paid. Reverse calculation: In addition to the value-added tax paid for production, sales of goods, and repair and repair services, other business income should pay business tax. Attached business tax collection scope: transportation, construction projects, finance and insurance, postal and telecommunications, culture and sports, entertainment industry, service industry, transfer of intangible assets, and sale of real estate.
Among them, the service industry is the most extensive, including agency industry, hotel industry, catering industry, tourism, warehousing industry, leasing industry, advertising industry, other service industries (consulting, bathing, design, typing), etc. In addition, attention should be paid to mixed sales activities and concurrent operations. Mixed sales activities are subject to the company's tax, that is, whichever tax type is the main tax type in normal times; for concurrent operations, if the two taxes are accounted for separately, the taxes must be paid separately. They cannot be separated. In accounting, VAT is combined and paid, and the distinction between mixed sales lines and concurrent operations mainly depends on whether the sales of goods and the provision of non-taxable services occur in the same business at the same time (that is, the sale of goods and the provision of non-taxable services). Whether serving the same customer at the same time), if so, it is a mixed sales behavior; if not, it is a concurrent operation behavior. 2. Pilot program of replacing business tax with value-added tax Judging from the pilot situation in Shanghai, replacing business tax with value-added tax presents both opportunities and challenges for enterprises. On the one hand, replacing business tax with VAT can overcome the disadvantages of double taxation and reduce the tax burden for most enterprises; especially for the 88,000 small-scale taxpayers who account for nearly 70% of the total number of enterprises, the original business tax rate of 5% has been adjusted to the current rate of 5%. The value-added tax is paid at a rate of 3%, and small and micro enterprises that originally had a relatively heavy tax burden have become the biggest beneficiaries of this reform. As the downward pressure on the economy increases, the business tax-to-VAT reform has effectively supported and promoted the healthy development of small and micro enterprises. On the other hand, at the beginning of the pilot period, some enterprises will have less input tax due to production cycle, cost structure and other reasons. In addition, the scope of the pilot is limited and they cannot obtain special VAT invoices from non-pilot areas, so the tax burden will increase. The tax burden on the transportation industry has increased after the business tax-to-VAT reform. On the one hand, transportation was subject to a 3% business tax before the tax reform, which became an 11% value-added tax after the tax reform. The tax burden has still increased after deducting the input tax; On the other hand, the transportation industry is affected by actual operations and has difficulty obtaining special VAT invoices, which has also increased its tax burden. What kind of enterprises need to pay business tax?
Units and individuals that provide taxable services, transfer intangible assets, or sell real estate within the territory of the People's Republic of China are taxpayers of business tax.
The specific circumstances are:
1. The services provided occur within the country.
2. Carrying passengers or goods out of the country.
3. Organize outbound travel for tourists within the country.
4. The transferred intangible assets are used within the country. (Judging based on the place of use)
5. The real estate being sold is within the country.
6. Providing insurance services within the country. (Judged based on the location of the insurance subject matter)
Taxable services refer to the content that falls within the scope of tax collection in the transportation industry, construction industry, finance and insurance industry, post and telecommunications industry, culture and sports industry, entertainment industry, and service industry. .
Special provisions:
1. The taxpayer of railway transportation:
(1) The taxpayer of the central railway operation business is the Ministry of Railways.
(2) The taxpayer for the joint venture railway operation business is the joint venture railway company.
(3) The taxpayer for local railway operation business is the local railway management agency.
(4) The taxpayer for railway dedicated line operation business is the enterprise or its designated management agency.
(5) The taxpayer for infrastructure and pipeline railway operation business is the infrastructure and pipeline management agency.
2. Units that engage in water transport, air transport, pipeline transport or other land transport business and bear the obligation to pay business tax are units that engage in transport business and calculate profits and losses.
3. If an enterprise is leased or contracted to others for operation, the lessee or contractor shall be the taxpayer.
4. If the construction and installation business is subcontracted or subcontracted, the subcontractor or subcontractor shall be the taxpayer.
5. Taxpayers in the financial and insurance industry include:
(1) Banks, including the People’s Bank of China, commercial banks, and policy banks.
(2) Credit union.
(3) Securities companies.
(4) Financial leasing companies, securities fund management companies, finance companies, trust investment companies, and securities investment funds.
(5) Insurance companies.
(6) Other institutions established and operating financial and insurance businesses approved by the People's Bank of China, the China Securities Regulatory Commission, and the China Insurance Regulatory Commission.
Hand-made. . . Not sticky. . .
I am also a beginner, welcome to discuss QQ 32404947 =)