The specific items for which business tax is levied based on the difference method include:
1. Transportation industry
1. Taxpayers allocate the contracted transportation business to other For units or individuals, the taxable turnover shall be the balance of the total price and extra-price expenses obtained after deducting the transportation costs paid to other units or individuals.
Paragraph 1 of Article 5 of the Regulations stipulates that if a transportation enterprise transports passengers or goods out of the territory of the People's Republic of China and changes to another transportation enterprise to transport passengers or goods abroad, the full freight shall be reduced. The balance after paying the freight to the carrier is the turnover.
2. When Airline Co., Ltd. (referred to as the airline) and Cargo Airlines Co., Ltd. (referred to as the cargo airline) carry out bellyhold intermodal transport business of passenger aircraft, the airline shall regard the bellyhold revenue received as the turnover ; The taxable turnover of a cargo airline is the balance of the cargo revenue it receives minus the bellyhold revenue paid to the airline.
3. Pilot logistics enterprises engaged in transportation and warehousing business should calculate and levy business tax on their turnover based on the balance of all transportation business income obtained minus the freight paid to other transportation enterprises. The balance after deducting the warehousing fees paid to other warehousing partners from the revenue is the taxable turnover.
2. Construction Industry
4. If a taxpayer subcontracts a construction project to other units, the total price and extra-price fees obtained shall be deducted from the subcontracting fees paid to other units. The balance after payment is the taxable turnover.
5. The taxable turnover of construction and installation projects does not include the value of equipment provided by the builder.
3. Postal and telecommunications industry
6. Postal and telecommunications units cooperate with other units to jointly provide users with postal and telecommunications business and other services, and the postal and telecommunications units collect unified prices , the balance after deducting the price paid to the partner can be the taxable turnover.
7. China Mobile Communications Group Corporation accepts donations for the China Children and Teenagers' Fund through the mobile phone SMS public welfare special service number "8858", and uses the total income minus the price paid to the China Children and Teenagers' Fund. The balance is taxable turnover.
8. For the "SMS Donation" business carried out by China Mobile Communications Group Corporation and its affiliated companies in cooperation with the China Disabled Persons Welfare Foundation, all of the business of China Mobile Communications Group Corporation and its affiliated companies shall be The balance after deducting the price paid to the China Disabled Persons Welfare Foundation from the income is the taxable turnover.
9. For China Mobile Communications Corporation’s business of accepting donations for the China Lifeline Express Foundation through a special mobile phone number, the tax will be calculated based on the balance of the total income minus the donations paid to the China Lifestyle Express Foundation. turnover.
10. For China Mobile Communications Corporation’s donation business for the China Women’s Development Foundation through the mobile phone special service number “5838”, the balance after deducting the price paid to the China Women’s Development Foundation from the total income For taxable turnover.
11. For cross-regional communication services generated by telecommunications units, the total telephone fee income obtained by the local network plus the telephone fee income divided back from other regional networks minus the telephone fees divided to other regional networks can be calculated The balance is the taxable turnover. For cross-network communication business generated by telecommunications units, the taxable turnover can be calculated based on the balance of the total telephone revenue of this communication network plus the telephone revenue divided back from another communication network minus the telephone fees divided to another communication network.
12. For China Mobile Communications Corporation and China Unicom Communications Co., Ltd.’s business of accepting donations for the Red Cross Society of China through the mobile phone special service number “9993”, the total income minus the donations paid to the Red Cross Society of China The remaining balance is the taxable turnover.
13. Since the billing system of various priced phone cards sold by telecommunications companies can only issue accounts based on the face value of the priced phone card and recognize revenue based on the face value of the priced phone card, it cannot be directly indicated on the sales invoice. The taxable turnover is the balance of the revenue recognized at face value minus the sales discount reflected in the current financial accounting.
14. For China Mobile Communications Corporation’s donation business for the China Environmental Protection Foundation through the mobile phone special service number “10660888”, the balance after deducting the donations paid to the China Environmental Protection Foundation from the total income is Taxable turnover.
15. For China Mobile Communications Group Corporation’s acceptance of donations for the China Youth Development Foundation through the mobile phone special service number “10699966”, the balance after deducting the donations paid to the China Youth Development Foundation from the total income is Taxable turnover.
16. For China Mobile Communications Corporation and China United Communications Co., Ltd. to accept donations for the China Foundation for Poverty Alleviation through the mobile phone special service number "10699999", the total income minus the payment to the China Foundation for Poverty Alleviation will be The balance after the price is the taxable turnover.
17. China Telecom Co., Ltd. and its subsidiaries shall calculate the taxable turnover from the balance of all income collected from CDMA users minus the price paid to the network asset subsidiaries of China Telecom Group Corporation. .
18. China Mobile Co., Ltd. and its subsidiaries shall calculate the balance of all income collected from TD-SCDMA users less the price paid to China Mobile Communications Group Corporation and its subsidiaries as taxable business. Amount; China Mobile Communications Group Corporation and its subsidiaries shall pay business tax in accordance with the "Post and Telecommunications Industry" tax item on the TD-SCDMA business income received from China Mobile Co., Ltd. and its subsidiaries.
19. China Mobile Communications Group Corporation, China United Network Communications Group Co., Ltd., and China Telecom Corporation Limited accept donations for the China Overseas Chinese Economic and Cultural Foundation through the mobile phone special service number "10699996", and all The balance after deducting the price paid to the Overseas Chinese Economic and Cultural Foundation of China from the income is the taxable turnover.
20. China United Network Communications Co., Ltd. and its subsidiaries shall calculate the balance of all revenue collected from telecommunications users minus the price paid to China Unicom New Space Mobile Communications Co., Ltd. and its subsidiaries. Tax turnover; China Unicom New Space Mobile Communications Co., Ltd. and its subsidiaries pay business tax on the telecommunications income obtained from China United Network Communications Co., Ltd. and its subsidiaries in accordance with the tax category of "Post and Telecommunications Industry".
21. For China Mobile Communications Group Corporation, China United Network Communications Group Co., Ltd., and China Telecom Corporation The work association accepts donations, and the taxable turnover is the balance of all income after deducting the price paid to the China Greening Foundation and the China Association of Social Work.
4. Finance and Insurance Industry
22. Taxpayers engaged in the trading of financial products such as foreign exchange, securities, futures, etc. shall be calculated based on the balance after deducting the purchase price from the selling price. Tax turnover.
23. Units operating financial leasing business approved by the People's Bank of China, the Ministry of Commerce (formerly the Ministry of Foreign Trade), and the State Economic and Trade Commission, financial leasing pilot enterprises confirmed by the Ministry of Commerce and the State Administration of Taxation, and foreign investors If a financial leasing company engages in financial leasing business, the taxable turnover shall be the balance of the total price and extra-price expenses (including residual value) collected from the lessee minus the actual cost of the leased goods borne by the lessor.
The actual cost of the leased goods mentioned above includes the purchase price of the goods, tariffs, value-added tax, consumption tax, transportation and miscellaneous charges, installation fees, insurance premiums and loan interest (including foreign exchange) borne by the lessor. interest on borrowings and RMB borrowings).
24. The part of the futures protection funds that are within the scope of business tax levied by futures exchanges and futures companies in accordance with the "Interim Measures for the Administration of Futures Investor Protection Funds" is allowed to be deducted from their business taxable turnover. .
25. Financial enterprises engaged in entrusted collection business, such as collecting telephone bills, water, electricity and gas bills, information fees, tuition and miscellaneous fees, paging fees, social security coordination fees, traffic violation fines, taxes, etc., can The balance after deducting the price paid to the entrusting party is the taxable turnover.
26. The following fund items collected by China Securities Depository and Clearing Corporation are allowed to be deducted from its business tax calculation turnover, specifically including: securities settlement risk funds withdrawn in accordance with regulations; securities companies that collect and pay on behalf of Interest on funds will be paid in advance for default in fund delivery; penalty interest on default in fund delivery will be collected and paid during the settlement process.
27. The following fees collected by securities companies are allowed to be deducted from their business tax calculation turnover: securities transaction supervision fees collected for stock exchanges; stock exchange handling fees collected on behalf of others to buy and sell securities. Fees; collecting shareholder account opening fees (including A shares and B shares), special transfer stock account opening fees, transfer fees, B share settlement fees, and custody transfer fees for China Securities Depository and Clearing Corporation.
28. Allow futures brokerage companies to deduct the handling fees collected for futures exchanges from their business tax calculation turnover.
29. Allow Shanghai and Shenzhen stock exchanges to deduct the securities investor protection fund paid from their business tax calculation turnover. Securities companies are allowed to deduct the amount paid to the Securities Investor Protection Fund from their business tax calculation turnover. The China Securities Depository and Clearing Corporation and the lead underwriter are allowed to deduct the withheld securities investor protection fund from their business tax calculation turnover.
30. Allow Shanghai and Shenzhen stock exchanges to deduct securities transaction supervision fees collected from their business tax calculation turnover.
31. Allow Shanghai, Zhengzhou and Dalian Futures Exchanges to deduct the futures market supervision fees collected from their business tax calculation turnover.
5. Service industry
32. Patent and trademark agencies engage in patent agency services and trademark agency services. The total revenue from patent and trademark agencies shall be deducted from the patent fees paid to the State Intellectual Property Office. The balance after the patent fees from the Office and the trademark registration fees from the Trademark Office is the taxable turnover.
33. The turnover of a cargo agency is the total price and extra-price fees collected from customers, deducting the freight paid to the four major transportation departments of railways, shipping, aviation, and highways, as well as the freight paid to ports, terminals, Freight port fees, cargo transfer fees, cargo packaging fees, port terminal fees, port operation fees, cargo port fees, cargo handling fees, cargo port construction fees, cargo storage fees and miscellaneous operating fees, customs declaration fees from relevant departments such as airports and railways The balance after fees, entry-exit inspection and quarantine fees, fumigation fees, warehouse fees for rented warehouses and cargo insurance fees is used as the basis for calculating business tax, and business tax is levied at a rate of 5% according to the tax item "Service Industry-Agency Industry".
If a freight forwarding unit re-entrusts its freight forwarding business to other freight forwarding units, its freight forwarding business income can be deducted from the agency fees paid to other freight forwarding units, and the balance shall be classified as "Service Industry - Agency Industry" Business tax is levied on tax items at a rate of 5%.
34. For the agency technology import and export business of institutions within this city, the taxable turnover can be calculated based on the total income collected and the balance after deducting the technology introduction payment paid.
35. The agency customs declaration business shall be based on the total price and extra-price fees collected by the taxpayer from the client, after deducting the fees paid to the customs, inspection and quarantine, pre-entry and other units and other fees stipulated by the State Administration of Taxation. The balance is taxable turnover. The fees paid to the customs include taxes, visa fees, late declaration fees, late payment fees, inspection fees, billing fees, electronic submission platform fees, and warehousing fees; the fees paid to the inspection and quarantine units include three inspection fees, fumigation fees, disinfection fees, electronic Insurance platform fee; the fee paid to the pre-recording unit includes the pre-recording fee.
36. For non-vessel operating common carrier business, the taxable turnover is the balance after deducting the sea freight and customs declaration, port miscellaneous and loading and unloading fees from the total price and extra-price fees collected from the client. Business tax is levied according to the tax category of "service industry-agency industry".
37. Securities companies, fund companies and other financial institutions, during the issuance and redemption of funds and bonds, deduct the subscription (subscription) fees and redemption fees paid to the agency from all the income they obtain. The balance after fees is the taxable turnover.
38. The fees collected and paid by property management companies (such as water, electricity, fuel (coal) gas, maintenance funds, house rent, etc.) should be deducted from all fees collected from the owners and the fees actually paid. The balance after the unit's expenses (excluding related expenses that the enterprise itself should bear) is the taxable turnover.
Property management companies in this city collect property management fees in accordance with the "Shanghai Interim Measures for the Administration of Graded Charges for Residential Property Services", and all income will be deducted from the electricity and water fees consumed by the property management company for the management of corresponding public parts and public equipment and facilities (with invoices) The remaining balance is the taxable turnover. The operating fees for high-rise residential elevators and water pumps collected from residents by property management units in accordance with the relevant documents of the Municipal Housing and Land Bureau and the Municipal Price Bureau shall be separately accounted for and paid according to the actual expenses. Business tax may be temporarily exempted from the fees collected and paid by the same agency.
39. Carry out collaborative projects among seven types of firms (companies) with assurance functions in this city, including accounting, taxation, asset appraisal, lawyers, real estate and land valuation, project cost, patent agency, etc. It is regarded as agency business, and the taxable turnover can be calculated from the balance of all income obtained after deducting relevant fees paid to collaborators.
40. Those engaged in tourism business shall deduct the accommodation fees, meals, transportation fees, tourist attraction tickets and fees paid to other units or individuals on behalf of tourists from all the prices and extra-price expenses paid to them. The balance after the travel expenses of other group tour companies is the taxable turnover.
Paragraph 2 of Article 5 of the Regulations stipulates that 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 payment shall be paid. The balance after the travel expenses of the group-taking enterprise is the turnover.
41. For those engaged in advertising agency business, the taxable turnover shall be the balance of all income minus the advertising publishing fees paid to other advertising companies or advertising publishers (including media and carriers).
42. When a labor service company accepts the entrustment of the employing unit to arrange labor for it, the employing unit shall pay the wages to the labor and the social insurance (including pension insurance and medical insurance) paid to the labor. , unemployment insurance, work-related injury insurance, etc.) and housing provident funds are uniformly handed over to the labor service company, the total price and extra-price fees collected by the labor service company from the employer will be deducted from the wages collected and transferred for the labor force and the social insurance and social insurance for the labor force. The balance after housing provident fund is taxable turnover.
43. If a foreign affairs service unit provides human resources services to foreign permanent offices, foreign-funded enterprises and other enterprises, all income it obtains from the client shall be deducted from the wages paid to the employing personnel on behalf of the client and The balance after welfare fees and social pooling and housing provident funds paid is the taxable turnover.
44. If the domestic information technology outsourcing, technical business process outsourcing and technical knowledge process outsourcing business undertaken by technologically advanced service enterprises in this city are outsourced to other units, the service income obtained shall be deducted from the amount paid to The balance after subcontractor fees is taxable turnover.
45. Business tax should be levied on the business income collected by charter companies from passengers or cargo owners according to the tax item of "Service Industry-Agency Industry", and the taxable turnover is the total price collected from passengers or cargo owners minus The balance after paying charter fees to air transport companies.
46. When a demolition agency accepts an entrustment to engage in house demolition business, the demolition compensation fee actually transferred to the demolisher and the demolition project fee paid to the construction unit shall not be included in its taxable turnover.
47. For organizations that organize or undertake exhibition business, all prices and extra-price fees collected directly from exhibitors can be deducted from the venue rental fees, venue construction fees, and advertising fees paid to third parties in accordance with regulations. The balance after fees, board and lodging, ticket fees and transportation fees is levied business tax according to the tax item of "service industry-agency business".
48. If a survey and design unit subcontracts or subcontracts the survey and design labor services it undertakes to other survey and design units or individuals, and the price is uniformly collected by them, the survey and design general contracting income it obtains shall be deducted by The balance after the survey and design fees paid to other survey and design units or individuals is the taxable turnover.
49. When the property rights exchange in this city carries out property rights trading business, the balance of the handling fees collected after deducting the corresponding handling fees paid to brokerage companies shall be the taxable turnover.
50. When an equity exchange in this city carries out property rights trading business, the balance of the handling fees collected after deducting the corresponding handling fees paid to other property rights exchanges that cooperate in property rights transactions shall be the taxable turnover.
51. For entry-exit service agencies engaged in overseas study, immigration, visa agency and other businesses, the taxable turnover can be calculated based on the total income collected, after deducting the payment to partners and visa fees.
52. If a design unit in this city subcontracts the design services it undertakes to other design units and charges them a unified price, the general design contracting income it obtains shall be calculated after deducting the design fees paid to other design units. The balance is the taxable turnover.
53. Units that specialize in insurance agency business shall use the balance of the insurance premiums (and service fees) collected from the principal after deducting the premium income paid to the insurance company as the basis for calculating business tax. Business tax is levied at the tax rate of 5% under the tax heading "Agent Industry".
54. The turnover of service units engaged in catering intermediary services is the intermediary service fees actually collected from the client and the catering enterprise, excluding the dining expenses transferred by it on behalf of the client.
55. Private residences, small shops and other units (i.e. public telephone operators) that use their personal telephones as well as office telephone services shall deduct the full price and extra-price fees charged from users. The balance of administrative fees and telephone charges paid to the post and telecommunications department is taxable turnover.
6. Culture and Sports Industry
56. The Examination Center of the Ministry of Education and its directly affiliated units and industry authorities (or associations), overseas education examination institutions and provincial education institutions (hereinafter For the business of jointly conducting examinations (hereinafter referred to as cooperative units), the balance of the total income minus the cooperation fees paid to the cooperative units shall be the taxable turnover, and the business tax shall be calculated and paid at a tax rate of 5% according to the tax item of "Service Industry-Agency Industry".
7. Transfer of intangible assets
57. When units and individuals sell or transfer their transferred land use rights, the balance after deducting the original transfer price of the land use rights from the total income is the turnover.
58. When units and individuals transfer land use rights obtained from debt repayment, the balance of the total income minus the price of the land use rights at the time of debt repayment shall be the turnover.
8. Sales of real estate
59. When entities and individuals sell real estate obtained from debt repayment, the balance of the total income minus the price of the real estate at the time of debt repayment shall be the turnover.
60. When units and individuals sell or transfer the real estate they purchase, the balance of the total income minus the original purchase price of the real estate shall be the turnover. Starting from January 1, 2010, if an individual will purchase a non-ordinary house that is less than 5 years old and sell it to others, the full business tax will be levied; if an individual will purchase a non-ordinary house that is more than 5 years old (including 5 years) or an ordinary house that is less than 5 years old, the business tax will be levied in full. For external sales, business tax will be levied on the difference between the sales income minus the purchase price of the house; individuals who sell ordinary housing purchased for more than 5 years (including 5 years) are exempt from business tax.
9. Other circumstances stipulated in laws, regulations, and rules.
Regarding the management of vouchers for turnover deduction items
"Notice of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues Regarding Business Tax" (Caishui [2003] No. 16) In addition to the following strict regulations on project voucher management issues: if the payment for the deduction item from the turnover occurs within the country, the payment voucher for the deduction item must be an invoice or a legal and valid voucher; if the payment is made overseas, the payment voucher for the deduction item must be It is a foreign exchange payment voucher, a receipt document from the foreign company, or a notarized certificate issued by the foreign company.
Your above question should fall into the 42nd situation.