What is the scope of business tax collection after the reform?

What is the scope of business tax collection after the reform? 1. Transportation industry 1, all of which are included in the scope of camp reform. 2. Maritime salvage in waterway transportation, general aviation business and aviation ground service business in air transportation, and loading and unloading subheadings are increased according to logistics auxiliary services rather than transportation services. 3. The reform of the camp will include the management fees charged by taxi companies to taxi drivers who use their own taxis into the scope of the reform of the camp. According to the current business tax policy, the management fees or contracting fees charged by taxi companies belong to internal distribution and no business tax is levied. The increase in business tax did not recognize this part of income as internal distribution. 4. The lease term is preceded by maritime transportation, and wet lease is limited to air transportation. Non-ocean transportation and non-air transportation wet lease do not increase business tax. 2. There is no business of increasing business tax in this tax item of construction industry. However, it is still unclear about some businesses, such as decorative advertising, network wiring, monitoring system installation and so on. It should be defined according to the tax policy of service industry, advertising industry or construction industry. It is not clear whether the business that is not clearly defined will join the camp reform. Three. Financial insurance Financial leasing in the financial insurance industry is included in the reform of the camp according to tangible movable property leasing. Four, the post and telecommunications industry has not changed. Sixth, the entertainment industry has not changed careers. 7. Service industry 1, agency industry. Freight forwarding and customs declaration services have been brought into the camp reform, while other agency businesses, such as purchasing and introduction services, have not increased. 2. Hotel industry and catering industry. Although there is no camp reform, it is stipulated in Announcement No.62 of 201/KLOC-0 and Announcement No.2 of 2006. Item 17 of 20 13 of the General Administration stipulates that taxpayers in hotels and restaurants should pay value-added tax instead of business tax when selling food for consumption in different places. It is equivalent to poaching a large piece of business tax. 3. warehousing industry. All the camps will be increased. 4. Leasing industry. Reform of tangible movable property leasing. 5. advertising. All the camps will be increased. 6. Other service industries. Design, drawing, surveying and mapping, exploration, audit and accounting verification, consulting services, etc. Both have increased. Technical training should belong to the cultural and sports industry, and there is no reform of the camp. 7. The R&D technology service industry and information technology service industry in the modern service industry with the reform of the camp are really rare in the traditional service industry. VIII. Transfer of Intangible Assets Patents, non-patented technologies, trademarks, copyrights, etc. in intangible assets transfer. Both have increased. Although the transfer of land use rights did not increase business tax, Announcement No.47 of the General Administration (20 1 1) made it clear that taxpayers who transfer land use rights or sell real estate and sell fixed assets attached to land or real estate will be subject to business tax and value-added tax respectively. In the past, business tax was levied. Nine, real estate sales did not increase.

Does bill collection business tax fall within the scope of bill collection business tax?

The scope of business tax collection is to provide services as stipulated in these regulations within the territory of People's Republic of China (PRC) (hereinafter referred to as services

Units and individuals that transfer intangible assets or sell real estate for business operations.

Taxpayers of business tax (hereinafter referred to as taxpayers) shall pay business tax in accordance with these regulations.

Specific as follows

1. Surface transportation, 3%

Air transportation, pipeline transportation,

deal with

Two, the construction industry construction, installation, repair and installation of 3%

Decoration and other engineering operations

Three. Financial insurance 5%. Posts and telecommunications 3% 5, culture and sports 3% 6. Entertainment karaoke bars, dance halls and karaoke 5%-20%.

Ballroom, music cafe, billiards,

Golf, bowling,

amusement

Seven, service industry, hotel industry, catering industry 5%

Industry, tourism, warehousing,

Leasing, advertising and others

service industry

Eight, the transfer of intangible assets such as land use rights and patent rights, 5%

Non-patented technology, trademark rights,

Nine, sales of real estate sales of buildings and other 5%

Land appendage

The Provisional Regulations on Business Tax clearly stipulates that if a unit gives real estate to others for free, it will be regarded as selling real estate and business tax will be levied.

This is mainly to prevent enterprises from evading business tax in the name of giving gifts.

The scope of business tax is the units and individuals that provide taxable services, sell real estate and transfer intangible assets in People's Republic of China (PRC). Taxable services refer to construction, transportation, post and telecommunications, culture and sports, finance and insurance, entertainment and service industries. If you engage in the above business, you should pay business tax. Different tax items have different tax rates, ranging from 3% to 20%.

Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. 2011117 The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China officially announced the pilot scheme of changing business tax into value-added tax.

2065438+May 2005, the reform plans of the last three industries of Jian 'an Real Estate, Finance and Insurance, and Life Service will be launched, and the possibility of implementation by different industries will not be ruled out. Among them, the value-added tax rate of Jian 'an real estate is tentatively set at 1 1%, and the financial insurance and life service industry is 6%. This means that after entering the second half of 20 15, China will bid farewell to business tax completely.

Scope of business tax exemption: Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, on Implementing the Decision of Central the State Council on Strengthening Technological Innovation, Developing High-tech and Realizing Industrialization (Caishuizi [1999] No.273) and Notice of People's Republic of China (PRC) Customs, State Taxation Administration of The People's Republic of China on Tax Management of Units and Individuals Engaged in Technology Transfer and Technology Development after Cancellation of Business Tax Examination and Approval (Guoshuihan [2004] No.83)

(1) State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Ministry of Finance stipulates that the income of units and individuals (including foreign-invested enterprises, research and development centers established with foreign investment, foreign enterprises and foreign individuals) engaged in technology transfer, technology development business and related technical consulting and technical services business shall be exempted from business tax.

Technology transfer refers to the behavior that the transferor transfers the ownership or use right of patented technology and non-patented technology to others for compensation.

Technology development refers to the behavior of developers entrusted by others to research and develop new technologies, new products, new processes or new materials and their systems.

Technical consultation refers to providing feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report for specific technical projects.

Technical consultation and technical service business related to technology transfer and technology development refers to the technical consultation and technical service business provided by the transferor (or the trustee) to help the transferee (or the trustee) master the transferred (or commissioned) technology according to the technology transfer or development contract. And the price of this part of technical consultation and service is on the same invoice as the price of technology transfer (or development).

(2) The method for determining the turnover of technology transfer and development exempted from business tax is as follows:

(1) the existing technology or development results with drawings, data, etc. As a carrier, the duty-free turnover should be the total price and extra-price fees charged to the other party.

(2) The duty-free turnover of goods such as samples, prototypes and equipment that provide existing technology or development results does not include the value of the goods. In accordance with relevant regulations, value-added tax is levied on samples, prototypes, equipment and other goods. The transferor (or the trustee) shall reflect the value of goods and the value of technology transfer and development respectively. If the price of some goods is obviously low, the taxable value shall be approved by the competent tax authorities in accordance with Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax.

③ Microbial mother species and new varieties of animals and plants provided by biotechnology should be included in the turnover exempted from business tax. However, value-added tax should be levied on microbial strains sold in batches.

(3) The tax exemption procedures are as follows:

(a) units and individuals engaged in technology transfer and application for development business are exempt from business tax (excluding foreign-funded enterprises and foreign individuals), and must hold a written contract for technology transfer and development to the provincial science and technology department for identification, and report the identified contract and relevant certification materials to the competent local tax bureau for future reference. The local taxation bureau in charge shall inspect the technology transfer and technology development contracts declared by taxpayers to enjoy tax reduction or exemption from time to time, cancel the preferential tax policies for units and individuals that do not meet the conditions for tax reduction or exemption, recover the tax reduction or exemption, and punish them in accordance with the relevant provisions of the People's Republic of China (PRC) Tax Collection and Management Law.

If foreign enterprises and individuals need to be exempted from business tax when transferring technology from overseas to China, they need to provide a written contract for technology transfer or technology development, a written application from the taxpayer or its authorized person, and a certificate from the provincial science and technology department where the technology transferee is located, which shall be submitted to State Taxation Administration of The People's Republic of China for approval after being audited by the provincial tax authorities.

(2) Before examination and approval by the science and technology tax authorities, taxpayers pay business tax in accordance with relevant regulations, and after examination and approval by the science and technology tax authorities, they will be deducted from the business tax payable in the future. If there is no tax payable in the next year, or the tax payable is not enough to offset the tax reduction, the taxpayer may apply for tax refund to the tax authorities responsible for collection.

After the business tax is changed and the business tax invoice is reissued, an ordinary VAT invoice can be issued.

What is the scope of real estate business tax collection? Real estate business tax refers to the tax levied on the sale of enterprises and the transfer of real estate by individuals.

Since June 5438+ 10/day, 2009, the business tax shall be paid on the day when the advance payment is received (Article 25 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax). So this situation is not in advance, but the actual business tax.

After the reform of the camp, how will the business tax on second-hand houses be levied? The value-added tax to be paid is the output tax minus the input tax. As the policy has not been finalized, it is not clear which items can be deducted, or even whether it involves changes in taxes and fees for second-hand housing transactions.