How to calculate the business tax of various industries?

Paying taxes according to law is the obligation of every citizen, and business tax is also a part of tax. If we want to pay taxes, we must learn how to calculate. Then talk about how to calculate the business tax. There is a formula to calculate: tax payable = turnover × tax rate. However, the tax rate will have different values according to different industries. The business tax rate adopts different proportional tax rates according to different industries and categories. The transportation tax rate is 3%, and the scope of collection is: land transportation, water transportation, air transportation, pipeline transportation and loading and unloading. General tax business: land transportation: the transportation business of transporting goods or passengers by land, such as railways, highways, cable cars and ropeways. Waterway transportation: there are transportation services to transport goods or passengers through natural or artificial waterways such as rivers, lakes, rivers and oceans. Salvage at sea shall be taxed according to waterway transportation. Shipping: the transportation business of transporting goods or passengers by air route. General aviation business and aviation ground service business are taxed according to air transport. Pipeline transportation: gas, liquid and solid substances are transported through pipeline facilities. Loading and unloading: the business of loading and unloading goods between means of transport, between loading and unloading places or between means of transport and loading and unloading places by means of loading and unloading tools or manpower and animal power. The moving business is taxed as "loading and unloading". Construction tax rate: 3% Tax scope: general tax business of construction, installation, repair, decoration and other engineering operations: construction: engineering operations of building, rebuilding and expanding various buildings and structures, including installation or installation of various equipment or pillars and operating platforms connected with buildings, as well as various kiln and metal structure engineering operations. Installation: assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment, etc. (including installation of workbench, ladder and railing connected with equipment and insulation, anticorrosion, heat preservation and painting of installed equipment), cable TV installation fee. Repair: the engineering operation of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life. Decoration: there are engineering operations to decorate buildings and structures to make them beautiful or have specific purposes. Other engineering operations: Acting as an agent for telecommunications engineering, water conservancy engineering, road construction engineering, drilling engineering, land leveling, scaffolding, dredging engineering, blasting engineering, demolition of buildings or structures, greening engineering and other engineering operations. Tax rate of financial and insurance industry: 5% Scope of collection: Common tax businesses of financial and insurance industry: finance: loan business, financial leasing business, financial commodity transfer business (including foreign exchange, marketable securities and non-goods futures ownership transfer), financial brokerage business and other financial businesses (including bank settlement and bill discount business). Insurance: life insurance business and liability insurance business. Tax rate of post and telecommunications industry: 3% Scope of collection: common tax service of post and telecommunications: postal services: delivering letters or parcels, postal remittance, publishing newspapers and periodicals, selling postal supplies, postal savings and other postal services. Philatelic companies collect business tax on the sale of philatelic products. Telecommunications: telegrams, telexes, telephones (including wired telephones, wireless telephones, paging telephones, renting telephone circuit equipment, maintaining or renting broadcasting circuits, TV signals, and selling mobile phones and pagers and providing wireless communication services for users), telephone installation (including installing fixed or mobile phones for users), sales of telecommunication supplies (including selling special general telecommunication supplies while providing telecommunication services), and other telecommunication services. Tax rate of cultural and sports industry: 3% Scope of collection: cultural industry: performance, broadcasting, other cultural industries and management of tourist sites. Sports industry: an undertaking that holds various competitions and provides venues for sports competitions or activities. Common tax business: performance: units and individuals engaged in drama, song and dance, fashion, bodybuilding, acrobatics, folk art, martial arts, sports and other performance activities. Broadcasting: the business of broadcasting works through radio stations, television stations, audio systems, closed-circuit television, satellite communications and other wireless or wired equipment, and showing various programs in cinemas, theaters, video halls and other places. Not including advertising business. Charges for paid programs of radio and television stations are taxed as "broadcasting". Other cultural industries: all kinds of exhibitions, training activities, literature, art, science and technology, lectures, lectures, reports, library books and other services. Operating tourist sites: selling tickets in parks, zoos and other tourist sites. Sports industry: an undertaking in which units and individuals provide places for holding sports competitions or activities. Entertainment and leisure industry tax rate: 20% Tax scope: karaoke bars, dance halls, karaoke dance halls (including nightclubs and singing practice rooms), music cafes (including bars), Internet cafes, golf, entertainment (such as shooting, hunting, horse racing, game machines, bungee jumping, go-karting, hot air balloons, paramotors, archery and darts) Common tax business: Yes. Note: When the business is bowling and billiards, the tax rate is 5%. Advertising service tax rate: 5%. Collection scope: agency, hotel, catering, tourism, warehousing, leasing, advertising and other services. General tax business: agent: purchasing goods on consignment, handling import and export, introducing services and other agency services. Hotel industry: an industry that provides accommodation services. Catering industry: there is a business that provides catering and catering places at the same time and provides catering services to customers. Tourism: the business of arranging accommodation, transportation and providing tourist services such as tour guides for tourists. Warehouse industry: the business of storing and keeping goods on behalf of customers by using warehouses, goods or other places. Leasing industry: the business of transferring venues, houses, articles, equipment or facilities to others for use within the agreed time. The act of subletting rented houses, articles and equipment to others is taxable as "lease". Advertising business: the business of using books, newspapers, magazines, radio, television, movies, slides, road signs, posters, windows, neon lights, light boxes, etc. to publicize and provide related services for introducing goods, operating service items, cultural and sports programs or announcements and statements. Other services: bathing, hairdressing, printing and dyeing, photography, fine arts, painting, calligraphy, typing, carving, calculation, testing, decoration, packaging, design, drawing, consulting, testing, testing, printing, surveying and mapping, exploration and other services. Tax rate of intangible assets transfer: 5% Collection scope: transfer of land use right, patent right, non-patented technology, trademark right, copyright and goodwill Common tax business: transfer of land use right: transfer of land use right by units and individuals, and transfer of projects under construction by units and individuals that have completed or are in the early stage of land development but have not entered the construction stage. Patent transfer: the act of transferring the ownership or use right of patented technology. Transfer of non-patented technology: the act of transferring the ownership or use right of non-patented technology. Transfer of trademark right: the act of transferring the ownership or use right of a trademark. Transfer of copyright: the act of transferring the ownership or use right of written works, graphic works (such as picture albums and photo albums) and audio-visual works (such as master films and video tapes). Transfer of goodwill: the act of transferring the right to use goodwill. Tax rate for sale of real estate: 5% Scope of collection: general tax business for sale of buildings and other land attachments: paid transfer of ownership of buildings or structures, sale of ownership of other land attachments, sale of buildings, units and individuals by transfer of limited property rights or permanent use rights, and transfer of projects under construction. The Ministry of Finance recently issued a decision on amending the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax to raise the threshold of value-added tax and business tax. The revised detailed rules shall come into force on June 1 65438+1October1day. Analysts said that the move was aimed at implementing the State Council's request to support the development of small and micro enterprises and reducing their tax burden. The Ministry of Finance announced that the second paragraph of Article 37 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax was amended as: "The scope of the value-added tax threshold is defined as: goods with monthly sales of 5,000-20,000 yuan; Sales of taxable services, monthly sales of 5000-20000 yuan; If you pay taxes every time, the sales per day will be 300-500 yuan. " Before this revision, the scope of the VAT threshold was: goods with monthly sales of 2,000-5,000 yuan; Sales of taxable services, monthly sales 1500-3000 yuan; If the tax is paid on a per-time basis, the daily sales amount is 150-200 yuan. Before this revision, the business tax threshold range was: monthly turnover1000-5,000 yuan to pay taxes on time; If the tax is paid by time, the turnover per day is 100 yuan. The business tax threshold mentioned in Article 10 of Article 23 of the Detailed Rules for the Implementation of People's Republic of China (PRC) Business Tax Regulations (implemented on June 5438+ 10/day, 2009) means that the total turnover of taxpayers has reached the threshold. The scope of application of business tax threshold is limited to individuals. The scope of the business tax threshold is as follows: (1) If the tax is paid on time, the monthly turnover is1000-5,000 yuan; (2) If the tax is paid by time, the turnover per day is 100 yuan. The finance departments (bureaus) and tax bureaus of all 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 to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. Decision on Amending the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax (Order No.65 of the Ministry of Finance of People's Republic of China (PRC)), issued by 20111. The promulgation and implementation of this law aims at implementing the State Council's requirements for supporting the development of small and micro enterprises. Therefore, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China decided to amend some provisions of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax and the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax. Revision of some clauses of business tax: Paragraph 3 of Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax is revised as follows: "The scope of the business tax threshold is: First, the monthly turnover is 5,000-20,000 yuan for those who pay taxes on time; The second is to pay taxes on a per-time basis, with a turnover of 300-500 yuan per day. " This decision shall come into force as of 201111. When we do business, we must act in accordance with the law, not to mention tax evasion. After learning how to calculate business tax, you must pay taxes in time. We should know that honesty is the foundation, so that our business can last for a long time. If you are in doubt about the calculation of business tax, you can also consider consulting professionals.