Category: Business/Financial Management>> Finance and Taxation
Problem description:
Industry and Commerce
Analysis:
1. Business tax taxpayers
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.
2. The basis for calculating business tax
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.
3. Business tax items and tax rates
Business tax items and tax rates
Tax items and tax rates
1. Land transportation in the transportation industry , water transportation, air transportation, pipeline transportation, loading and unloading 3%
2. Construction industry construction, installation, repair and decoration and other engineering operations 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, entertainment 5%-20%
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, patented non-patented technology, trademark rights, copyrights, goodwill 5%
9. Sales of real estate, sales of buildings and other land attachments 5% < /p>
4. Calculation of business tax
When a taxpayer provides taxable services, transfers intangible assets, or sells real estate, the tax payable shall be calculated based on the turnover and the prescribed tax rate. The formula for calculating the tax payable is:
Tax payable = turnover × tax rate
The taxpayer’s turnover is the taxpayer’s provision of taxable services, transfer of intangible assets, or sale of real estate to the taxpayer. All prices and extra-price charges collected by the other party, except for the following circumstances:
(1) A transportation enterprise transports passengers or goods out of the country and transfers them to other transportation enterprises abroad. For transporting passengers or goods, the balance of the total freight minus the freight paid to the carrier shall be the turnover.
(2) If a tourism enterprise organizes a tour group to travel outside the People's Republic of China, and the group is picked up by another tourism enterprise overseas, the full travel fee minus the amount paid to the group-taking enterprise shall be The balance after travel expenses is turnover.
(3) If the general contractor in the construction industry subcontracts or subcontracts the project to others, the balance of the total contract amount of the project minus the price paid to the subcontractor or subcontractor shall be turnover.
(4) For on-lending business, the turnover is the balance of loan interest minus borrowing interest.
(5) For foreign exchange, securities and futures trading business, the turnover shall be the balance of the selling price minus the buying price.
(6) Other circumstances specified by the Ministry of Finance.
5. Tax Benefits of Business Tax
The "Provisional Regulations of the People's Republic of China and the State on Business Tax" stipulate that the following items are exempt from business tax:
(1) Nursery , nurturing services, marriage introductions, and funeral services provided by kindergartens, nursing homes, and welfare institutions for the disabled;
(2) Labor services provided by individuals with disabilities;
(3) Hospitals, Medical services provided by clinics and other medical institutions;
(4) Educational services provided by schools and other educational institutions, labor services provided by students' work-study programs;
(5) Agricultural mechanical farming, drainage and irrigation , pest control, plant protection, agricultural and animal husbandry insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals;
(6) Memorial halls, museums, cultural centers, art galleries, exhibition halls, calligraphy and painting Ticket income from cultural activities held by hospitals, libraries, and cultural relics protection units, and ticket income from cultural and religious activities held by religious sites. In addition to the provisions of the preceding paragraph, business tax exemption and tax reduction items shall be stipulated by the State Council. No region or department may stipulate tax exemption or tax reduction items.
6. The place where business tax is paid and the time when tax liability occurs
(1) The place where business tax is paid
1. Taxpayers who provide taxable services shall provide taxable services to The competent tax authority in the place where taxable services occur shall declare and pay taxes. Taxpayers engaged in transportation business shall declare and pay taxes to the competent tax authorities where their institutions are located.
2. Taxpayers who transfer land use rights must declare and pay taxes to the competent tax authorities where the land is located. Taxpayers who transfer other intangible assets must declare and pay taxes to the competent tax authorities where their institutions are located.
3. When a taxpayer sells real estate, he or she shall declare and pay taxes to the tax authority in charge of the location where the real estate is located.
(2) The time when the tax liability for business tax occurs The time when the tax liability for business tax occurs is the day when the taxpayer receives the business income payment or obtains the voucher for claiming the business income payment.