Question 1: Which business tax payers are engaged in the transportation industry, construction industry, finance and insurance industry, postal and telecommunications industry, culture and sports industry, entertainment industry, service industry, transfer of intangible assets or sale of real estate? Units and individuals are the taxpayers of business tax. Starting from May 1st, taxpayers in these industries will be called value-added tax payers after the nationwide business tax to value-added tax reform.
Question 2: The difference between taxpayers and taxpayers (there must be one) You should be asking about taxpayers and tax withholding agents 1 Taxpayers have the obligation to pay taxes, and withholding agents are responsible for withholding Obligations,;
2 The withholder is obliged to withhold the taxpayer's taxes, regardless of whether he or she has tax obligations, and pay the withheld taxes in a timely manner;
3 The withholding obligation of the withholding agent is stipulated in the tax law. For example, the business tax stipulates that if a financial institution is entrusted to issue loans, the entrusted financial institution shall be the withholding agent. If the construction and installation business is subcontracted or subcontracted, the general contractor shall The person is the withholding agent. . . ; Personal income tax stipulates that the unit or individual who pays the income is the withholding and payment agent of personal income tax.
Question 3: The differences and connections between the taxpayers of the three types of taxes: value-added tax, consumption tax, and business tax:
Value-added tax is the sales of goods within the territory of the People’s Republic of China. Or units and individuals that provide processing, repair and repair services and imported goods are taxpayers of value-added tax;
Business tax refers to the provision of taxable services, transfer of intangible assets or sales within the territory of the People's Republic of China Units and individuals with real estate are the taxpayers of business tax;
Consumption tax refers to units and individuals that produce, entrust processing and import taxable consumer goods within the territory of the People's Republic of China and are liable for paying consumption tax. people.
Contact:
Generally speaking, you do not pay business tax when paying VAT, because their tax scopes are complementary. The tax scope of VAT is the sale or import of tangible and movable property. Goods and processing, repair and repair services are provided; while the scope of taxation of business tax is the sale of real estate, transfer of intangible assets, and other services such as transportation, services, etc. But they also interact. The key depends on the business of the company. If your company is a manufacturing-type general taxpayer that also provides R&D and collects funds from customers, it will definitely have to pay both value-added tax and business tax. In actual operations, mixed situations often occur, so the tax law books specifically propose the concepts of concurrent operations and mixed operations. The above example is actually a mixed operation.
As for the relationship between value-added tax and consumption tax, the key depends on whether the goods involving value-added tax fall within the scope of consumption tax. For example, companies that produce and sell cigarettes, wine, cosmetics, etc. must pay both value-added tax and consumption tax. . The scope of consumption tax includes (1) Tobacco (2) Liquor and alcohol (3) Cosmetics (4) Precious jewelry and jade (5) Firecrackers and fireworks (6) Refined oil (7) Car tires (8) Cars ( 9) Motorcycles (10) Golf balls and golf equipment (11) High-end watches (12) Yachts (13) Wooden disposable chopsticks (14) Solid wood floors
Question 4: Briefly describe the business tax withholding obligations Contents of the person ① If a financial institution is entrusted to issue loans, the tax payable shall be withheld by the financial institution entrusted with the loan; ② If the construction and installation business is subcontracted or subcontracted, the tax payable shall be withheld by the general contractor. ③ If an overseas unit or individual engages in taxable activities within the territory of China but does not have an operating institution within the territory, the agent shall be the withholding agent for the tax payable; if there is no agent, the tax payable shall be the transferee or purchaser. As the withholding agent; ④ If an entity or individual performs a performance and sells tickets to others, the ticket seller shall be the withholding agent for the tax payable; if the performance agent is an individual, the tax payable for the performance business shall be withheld by the ticket seller obligor; ⑤ If an individual transfers patent rights, non-patented technology, trademark rights, copyrights, and goodwill, the transferee shall be the withholding agent for the taxes payable; non-employees of the enterprise provide non-tangible product promotion, agency, etc. For service labor, income is obtained from the employing enterprise, and the business tax is withheld and paid by the enterprise.
But now that business tax is being replaced by VAT_(:з ∠)_, I don’t know if you want it now or if this is an exam question. . .
Question 5: Are the taxpayers and tax payers of business tax the same person? Departments that do not do independent accounting may also be taxpayers. Our country’s tax obligations are divided by region. Regardless of whether the accounting is independent, in different Counties and cities must pay taxes separately, which is a stipulation of the budget level of the financial system.
This option is B. A motorcycle repair station of a certain enterprise that does not have independent accounting is a department within the enterprise, and is composed of Enterprises are taxpayers, and repair stations are not taxpayers.
Question 6: Who are the withholding agents for business tax? In accordance with the "Regulations", the "Details for the Implementation of the Interim Regulations of the People's Republic of China and the State on Business Tax" (referred to as the "Details") and relevant regulations, the business tax withholding agents are: ① If a financial institution is entrusted to issue loans, the tax payable shall be entrusted The financial institution that issues the loan is the withholding agent; ② If the construction and installation business is subcontracted or subcontracted, the general contractor shall be the withholding agent for the tax payable; ③ Overseas entities or individuals engage in taxable activities within the country and If there is no operating agency within the territory, the agent shall be the withholding agent for the tax payable; if there is no agent, the transferee or purchaser shall be the withholding agent; ④ If an entity or individual performs a performance and sells tickets to others, The ticket seller shall be the withholding agent for the tax payable; if the performance agent is an individual, the ticket seller shall be the withholding agent for the performance business; ⑤ Individuals transfer patent rights, non-patented technologies, trademark rights, and copyrights , goodwill, the tax payable shall be withheld by the transferee; if non-employees of the enterprise provide non-tangible product promotion, agency and other service labor for the enterprise and obtain income from the employing enterprise, their business tax shall be withheld by the enterprise. pay.
Question 7: How to determine the time when the tax liability for business tax occurs? 1. According to Article 12 of the "Provisional Regulations of the People's Republic of China on Business Tax" (Order No. 540 of the State Council of the People's Republic of China): Business tax obligations arise when the taxpayer provides taxable services and transfers intangible assets. Or the day when the real estate is sold and the business income payment is received or the receipt of the business income payment is obtained. If the financial and taxation authorities of the State Council have other provisions, such provisions shall prevail.
2. According to Article 24 of the "Implementation Rules of the Interim Regulations of the People's Republic of China and the State Administration of Taxation" (Order No. 52 of the Ministry of Finance and the State Administration of Taxation): the "receipt business" referred to in Article 12 of the Regulations Income payments refer to the payments received by taxpayers during or after the taxable behavior occurs.
The day when the voucher for claiming business income is obtained as mentioned in Article 12 of the Regulations is the day on which the payment date is determined in the written contract; if no written contract is signed or the written contract does not specify the payment date, it is a taxable act. The day it was completed.
Article 25 stipulates: If a taxpayer transfers land use rights or sells real estate and adopts the method of advance payment, its tax liability will occur on the day when the advance payment is received.
If a taxpayer provides services in the construction or leasing industry and adopts the method of advance payment, the tax liability occurs on the day when the advance payment is received.
If a taxpayer donates real estate or land use rights to other entities or individuals for free as mentioned in Article 5 of these Detailed Rules, the time when the taxpayer's tax liability occurs is the day when the real estate ownership or land use rights are transferred.
If a taxpayer engages in self-construction behavior as mentioned in Article 5 of these Detailed Rules, the time when its tax liability occurs is the time when the tax liability arises for the sale of self-built buildings.
Question 8: Why are business tax taxpayers different from tax-bearing entities and individuals? Business tax taxpayers: those who provide services specified in these regulations, transfer intangible assets, or sell real estate within the territory of the People's Republic of China and the People's Republic of China Units and individuals are taxpayers of business tax
Taxpayer: the final purchaser or consumer
Judging from my country’s current tax system, in most cases, especially For direct taxes such as income tax and property tax, the taxpayer and the taxpayer are the same. However, in the case of indirect tax, since it is a tax on goods, there is a tax burden transfer. As long as the taxed goods can be successfully sold at a higher price, the tax burden can be passed on to the buyers or consumers of the taxed goods. In this way, the taxpayer and the person responsible for the tax are separated. The person who specifically pays the tax is not the bearer of the final economic tax burden.
Happy studying!
Question 9: Who are the withholding agents for business tax? 1. Entrust a financial institution to issue loans, and the financial institution entrusted to issue loans shall be the withholding agent. 2. If the construction and installation business is subcontracted or subcontracted, the general contractor shall be the withholding agent. 3. Other withholding agents specified by the Ministry of Finance. 4. If an entity or individual sells tickets for a performance by someone else, the ticket seller shall be the withholding agent for the tax payable. 5. If the performance agent is an individual, the ticket seller shall be the withholding agent for the taxes payable for the performance business. 6. If an individual transfers intangible assets such as patents, non-patented technologies, trademark rights, copyrights, goodwill, etc., the transferee shall be the withholding agent for the taxes payable.